COVER PAGEFiling Checklist for 2013 Tax Return Filed On Standard Forms Prepared on: 12/19/2014 09:47:33 pm Return: C:\Users\Jess\Documents\HRBlock\Will Frost 2013 Tax Return.T13 To file your 2013 tax return, simply follow these instructions: Step 1. Sign and date the return Because you're filing a joint return, Will and Mari both need to sign the tax return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848, Power of Attorney and Declaration of Representative. Step 2. Assemble the return These forms should be assembled behind Form 1040 --U.S. Individual Income Tax Return - Schedule A - Schedule B - Schedule C - Schedule D - - Form 8949 - Schedule SE - Form 4562 - Form 6252 - Form 8824 - Form 2106 - Form 8829 Staple these documents to the front of the first page of the return: Form W-2: Wage and Tax Statement 1st (Moveable Feast) Step 3. Mail the return Mail the return to this address: Department of the Treasury Internal Revenue Service Fresno, CA 93888-0002 We recommend that you use one of these IRS-approved methods to send your return. Retain the proof of mailing to avoid a late filing penalty: - U.S. Postal Service certified mail. - DHL Same Day Service. - FedEx Priority Overnight, Standard Overnight, 2Day, International Priority, or International First. - United Parcel Service Next Day Air, Next Day Air Saver, 2nd Day Air, 2nd Day Air A.M., Worldwide Express Plus, or Worldwide Express. Step 4. Keep a copy Print a second copy of the return for your records. We recommend that you also print and retain these supporting forms, which don't need to be sent to the IRS: - - Background Worksheet - - Dependents Worksheet - - Child Tax Credit Worksheet - - Last Year's Data Worksheet - - Form 1099-INT/OID - - Form 1099-DIV - - Home Mortgage Interest Worksheet - - Charitable Worksheet - - Non-W2 Wages - - IRA Contributions - - Depreciation Summary - - Depreciation Worksheet - - Vehicle Worksheet - - Capital Gains and Losses Worksheet 2013 return information - Keep this for your records Here is some additional information about your 2013 return. Keep this information with your records. You will need your 2013 AGI to electronically sign your return next year. Quick Summary Income Adjustments Adjusted gross income Deductions Exemption(s) Taxable income Tax withheld or paid already Actual tax due Refund applied to next year Refund * Your long-term capital gains and qualifying dividends are taxed at a lower rate than your other income. As a result, your total federal tax is less than the tax shown on the IRS's Tax Table. - - $133,223 $8,013 $125,210 $30,348 $11,700 $83,162 $17,800 $17,166 $0 $634 1040 Department of the Treasury--IRS US INDIVIDUAL INCOME TAX RETURN For the year Jan 1-Dec 31, 2013 or other year from 1st Name, MI Last Name Form Your Name: Spouse Name: Street, No: City,ST,ZIP: Will S Frost Mari N Frost 426 East Twin Oaks Road Sioux Flls Not For Filing 2013 to OMB No.1545-0074 Jr 111-11-1111 123-45-6787 Make sure SSNs correct SD 57105 Frgn ctry,prov/state/county,postal code: Note: Checking a box below won't change your tax or refund. Presidential Elec Campaign Filing 1 Status 2 Check Check if you/spouse want $3 to go to fund . . . . . . . . . . . . You Spouse Single Head of hshld. If qual 4 Married filing jointly person a child but not your (even if only one had income) dependent, child's name: one Married filing separately 3 box. Spouse name 6a tions b Spouse . . c Dependents: Last Name (1) First Austin Frost here Qual widow w/dep child Yourself (but NOT if you can be someone's dependent) Exemp- If > 4 dependents, check 5 (3) Relationship (2) SSN 123-45-6789 Son Attach copy B 6a+6b 2 # Children # Lived w/ you . . . 1 Apart div . . . . # Other . d Total number of exemptions claimed . . . . . . . . . . . . . . . . . . .Add nos. above . . . . MINI-WORKSHEET FOR LINE 7, WAGES 0 Spouse: a. Wages not on W-2 . . . . . . . .Self: b. Total from line a . . . . . . . . . . . . . . Note: Line b includes spouse amounts only if you are married filing a joint return. c. Wages from W-2's . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d. Total for line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Income (4) Crdt 7 8a b 9a b 3 0 0 94,000 94,000 Wages, etc . . . . . . . 7 Taxable interest income. (Sch B if required) . . . . . . . . . . . . . . . . . 8a 0 Tax-exempt interest . . . . . . . . . . . . . . . . . . . . 8b Ordinary dividends . . . . . . . . . . . . . . . . . . . 9a 3,100 Qual divs . . . . . . . . . . . 9b MINI-WORKSHEET FOR LINE 10, TAXABLE REFUNDS OF STATE AND LOCAL INCOME TAXES Note: This mini-worksheet requires certain information from your 2012 income tax return. If you did not create this tax return using last year's tax data, complete the Last Year's Data Worksheet before continuing. a. Sum of "special case" amounts from Forms 1099-G (based on Pub. 525) . . . . . . . . . . . . . . . . . .a. (If so, see IRS Pub. 525 and enter your taxable refunds manually on line 10.) b. Amount of refunds (up to diff betw deds): Refunds received (Form 1099-G) . . . . . . . . . . . . i. Check to use amount on line i . . . . . . . . . . . . . . . . . . . . . . . . . . . Check to calculate limit on taxable amt . . . . . . . . . . . . . . . . . . . . Limitation on Taxable Amount H&R Block load last year users who calculated (but did not use) sales tax deduction in 2012: Sales tax you could have 1. deducted in 2012 . . . . . . . . . . . . . . . . . . . . Line 1 comes from the Last Year's Data Worksheet. We blank out lines 2 - 9 if line 1 is calculated. Others: 2. 2012 number of exemptions . . . . . . . . . . . . . . 3. 2012 adjusted gross income . . . . . . . . . . . . . . 4. 2012 nontaxable income . . . . . . . . . . . . . . . . . 94,000 2,110 3,100 0 0 . . .f. . . . . . . . . . . . . . . . . . . Attach Schedule F . . . . 2012 local general sales tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20a b Taxable . . . . of W-2.2012 total available income . . . . . . . . . . . . . 6. . . . . 2012 standard deduction (ln e + ln g) . . . . . 2012 locality . Line b(i) or 12 . . . Note: We carry line 12 to line b if you indicate that you want to calculate the difference between your 2012 income and sales tax deductions. . . . . . . . . . . . . . . j. . . . h. 2012 sales tax for major purchases . . . . . 2012 state and local inc tax ded . . . . . if 11. . . . . . . . . . . . . partnership. . . . 2012 states of residence: (1) 2012 state at year-end . . . .e. . Reserved . 23 Certain bus expenses of reservists. . . . . . . . . . . Note: We blank line j if line d is X'd. . . . . . . . 10 Alimony received . . . . . . i. . . . . . . . (2) 2012 other state . . Attach Form 4797 . . . . . GAMBLING 21 10 11 12 13 14 22 Adjusted 23 24 Combine lines 7 through 21. . . . . W-2G. . 14 15a IRA's 15a b Taxbl 15b 16a Pension. . . . d. . . .223 . .l. . . . . . . . . . . . . . . . . 12. . royalty. Ln f x $1150 ($1450 if ln d is 1 or 4) . j. . . . . . . . e. . . . . . . . . . . . . . 2012 dates of residence in other state: From to 2012 locality . . . . . . . . . 2012 state general sales tax rate . . . . . . . . . . . . . . . Reserved . . . . c. . . . . . . . . . .h. . . . . . . . . .563 -2. 2012 Local general sales tax rate . . . . . 7. . . . . . . . . . . . . Line c .200 133. . . CA and NV: Enter your 2012 combined state and local general sales tax rate on the following line. . . . Your total income . . . . Itemized deductions allowed in 2012 . . . . . . . 24 % % % % 0 35. . . . m. . . . . . . . . . . Attach Sched C or C-EZ . b. . . . . . . . l. . . . . . . . . . . . . . . . . . . . . . . . . . . . 2012 minimum standard deduction . . . . . . . . . . . . . . . . . . . . . . 19 20a Soc Sec benefits . . . f. . . . . . . ii. . . . . . . . . . . . . . . . . . . . . . . . . . 2012 filing status . . . . . . . 13 Other gains or losses. . . . . . . . . . . 20b 21 Other income (type and amt) . . Otherwise we carry line b(i) to line b. . . . 2012 total from tables . . . . . . . d. . . . . . . . . . . . . . . . . n. . . . . . . . . . . . . . . . . . . . . & 1099-R here. .i. . . m. . . . . . . . . . . g.k. . . . . . . . . . . . . . . . . i. . . c. . . . . . . . trust (Sch E) . . . . . . . . . and j . . . . . . . . . . . . . . 2012 state general sales tax rate .n. k. . . . . . . . . . . . . Smaller of lines b(i) and 11 . . . . fee-basis gov't officials . . . "X" if itemizing . 2012 state and local sales tax ded (line 7 + line 8) . . . g. . . . . . applicable) . . . . . . Number of boxes x'd on 2012 Form 1040. 18 19 Unemploy compensation . . . . . . line 39a . . . . . . . . 17 18 Farm income or loss. . Sum of lines h. . . . 0 Sum of lines a and m (to line 10) . . .line k (not < 0) . . . . .750 0 0 0 0 1. . . . . . Smaller of line b or line l . . . . . . . . . . . . . . . . . . . . . S corp. . If line d is "3". . . 12 Capital gain/loss . Ln 10 minus ln 9 (or line 1. . . . . . . . . . . . . . 10. . . . . . . CA and NV: Enter your 2012 combined state and local general sales tax rate on the following line. Taxable refunds of state and local income taxes . . . . Not For Filing 5. . . . . . . . . . . . . . . . . . . . . . 9. . . . . . . . . . . . . . . . . . . . . . . 0 artists. . . . . . . . . . . . .annuities 16a b Taxbl 16b 17 Rent. . . . . . . . . . . . 11 Business income or loss. . 22 0 Educator expenses . . . . 8. . . . . . . . . . . . . . . . . . . . you were an eligible trade adjustment assistance (TAA) recipient. . .25 26 27 28 Health savings acct ded (Fm 8889) . Note: See the IRS instructions if. . . . . . . less 1040 lines 27 and 28 . . . d. . . . . 0 Amount from Schedule K-1. . (for line 29) . . . Net profit and any other earned income from the business under which the insurance plan 33. . if. . . . . Note: Do not include amounts for any month you were eligible to participate in an employer-sponsored health plan (see instr. . . . . . . . . . . . . . . . . . even if the child was not your dependent . . . . . . . . in addition to the S corp. . .. . . . reemployment trade adjustment assistance (RTAA) recipient. . Pension Benefit Guaranty Corporation pension recipient. . a. . . . . . . . . . . . . . and your dependents. . . . . . . during 2013. . . Deductible self-empl tax (Sch SE) . . e. and you were a more-than-2% shareholder in the S corp . SE SEP/SIMPLE/qualified plans. SELF-EMPLOYED HEALTH INSURANCE DEDUCTION Total paid in 2013 for 2013 health insurance coverage established under your business (or the S corporation in which you were a more-than-2-percent shareholder) for you. . . . you have another health plan and source of self-employment. . . . . f. . . . . for you in most cases. . Note: Your personal services must have been a material income-producing factor in the business. . . . or more-than-2-percent shareholder in an S corporation. . . . 0 Smaller line c. use the worksheet in IRS Publication 535 to figure your entry for line e. . Self-employed health ins deduction . . . or e. . . . . . . . 0 Line a plus line b . . . . . . g. Moving exps (Form 3903) . . . . . c. . . . . . . . . . . 29 30 25 26 27 28 0 0 2. on line e. . . . . your spouse. . 30 0 0 Not For Filing . . b. . . . . . . You may need to make additional adjustments on line e. . . . . . . . . . . . . 29 Penalty on early w/drawal of svgs . . . . . . enter your Medicare wages (box 5 of Form W-2) from the S corp.513 0 MINI-WORKSHEET FOR LINE 29. . . . . line 13 . . . .050 is established. . . . . . Note: You might need to adjust our calculations on line 1 of Schedule A if you had more than one source of income that could support the self-employed health insurance deduction and you paid additional premiums to cover a nondependent child. . Note: We calculate line e. . . . Check here if the business under which the insurance plan was established was an S corp. Your insurance can also cover your child who was under age 27 at the end of 2013. . . But note these special rules: If you have more than one source of selfemployment income. . . . . . . . . . . alternative TAA (ATAA) recipient. . . . Extra premiums included on line c. . . See the IRS instructions and override as necessary if you have Conservation Reserve Program payments that are exempt from self-employment tax. . or if you are filing Form 2555 or Form 2555-EZ. If you checked box d. . . . .) or amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer. that were for nondependent children under age 27 for whom a medical expense deduction can't be claimed .. . . 000 if not joint. act. . . . . . . . . . ded. . Income excluded from Puerto Rico. . . .000. IRA DEDUCTION a. . . . . . . . . STUDENT LOAN INTEREST DEDUCTION Note: If you are claimed as a dependent on someone else's return. . . Your IRA deduction . . . . . . . 36 Lns 23 . . . . . . . . . Deduction (line c . . . . . . . Reduction amount (line c times line j divided by $15. . . . . . . . . . . . . and amount to left of line 36 . . . . . . . . . Guam.ln e + lns f and g . . . . .500 5. . . . . . . . a. .000 jnt) . . . . . . . . . . . . . . . . . . . . . . . Total of amounts from Form 1040. . . . . . . . . . . k. . . . . . Gross 32 IRA deduction (see instr) . . . . b. . . . . g. . . . . . . . . . . . . . . . . . . Tuition & fees. . . . . . . . . . . . To line 33 . . . . . . . . . . . . . . . . American Samoa. . . . j. . . . . . . . . . . . . . . or if you are married filing a separate return. . bRecip SSN 31a MINI-WORKSHEET FOR LINE 32. . . . .210 33 34 35 0 KIA END OF PAGE 1 Form 1040 (2013) Page 2 Not For Filing . . . . . . Income 32 0 5. . Modified AGI. Foreign earned income and housing deduction .31a Alimony pd . Total (to line 32) . . . . . . . . . . . . . . . . . . e. . . . Smaller line a or b . . .000 joint) . h. . . . $125. . . . (Fm 8903) . c. prod. . . . . . . . . . . . . d. . . . . . . $30. . . . . . . . . . Line h . . Phaseout threshold ($60. . . . . . Ln d . . . . . . . . . or N. Your spouse's IRA deduction . . Total income (Form 1040 line 22) . . b.500 MINI-WORKSHEET FOR LINE 33. . Mariana Islands . . . . . . . . . . Eligible interest. . . you are not eligible for this deduction. . . .line 36. . . . . c. 36 8. . . l.013 37 Line 22 . . . . . . . . . . Qualifying interest . lines 23 through 32. . . . . . . . . .35 . . . . . . . . f. . . 33 34 35 Student loan interest deduction . . . . .line k). . . . . . . . . . . . .line i . . . . Attach Form 8917 . . . . . . Maximum interest deduction . . . . . . . . . . . . . 37 125. . . Dom. . . . . . Your adjusted gross income . . . . . i. . . . . . . . . . . . . .500 5. . . . . . . . . . . . . . . Ceiling amount . . "X" if you are required to itemize (calculated) . . . . . .500 ($61. . . . . . . . . . . . . . . . . . . . . . . .348 b. . . . . . 275. . . . Line c minus line d . . . . . . . . . . . . . . . . . .210 39a 0 MINI-WORKSHEET FOR LINE 39b a. . . . . . . 41 94. . . . f. . . . . . . . . c. . . . . . . . . . . . . . . . . . . . . . . .000 e. . . . . . . 38 Tax and 38 Credits 39a You born before Jan 2. b 40 Sp itemizes on sep rtn/dual-status alien . . . . . . . . d. . Note: We limit line g to 1. . . if c or d is "X". . . . . . . . . . . . . . . . . . . . . . . 150.200 30. . . . . . . . 30. . .250 if married filing separately) . . . . . . a Alternative minimum tax. . . and b. . . . . Continue.862 Exemptions.162 Check here if you itemized . . Are you a dual-status alien . . . . . . . . . . . . . . . . . or Form 2555-EZ. . . . 1949 Blind . . . . . . . . . . . . . . . . . . . 39b MINI-WORKSHEET FOR LINE 40. . . . . . . 46 12. . . . . . . . . . . .000 Single . . . . . . . . . . . . . . . . See instr. . . . . . . . . . Divide line e by $2. . . . . . . . .348 Subtract line 40 from line 38 . . . . . . f. . . . 42 43 FOREIGN EARNED INCOME TAX WORKSHEET a.on line 42. Itemized deductions or standard deduction . . . . . . . . . . Check if total includes tax from 8814 b 4972 c . Multiply $3. e. . . . . . . . .900 by number on line 6d (see instructions) . . . . . . . . . . . b. c. . . . . . . . . g. . . . Form 2555. . . . . . . . . . . . . . . . . . . . . . . . . . . . d. . . . . . . . . enter 0 . . . . . . . . . . . . . . . . Married filing jointly or Qualifying widow(er) . . . . . . . . . . . . . . . . . . . . . If line 38 is $150. . 44 45 12. . . . . Married. . . . . . . . . . . . . . . .348 if e is "X". Line f multiplied by 2% (. . . . . . STANDARD VS ITEMIZED DEDUCTION a.Form 1040 (2013) Will S Frost SSN: Page 2 111-11-1111 Amount from line 37 (adjusted gross income) . . . . . . . . . . . . . . . . f. . . . . . . . . . Deduction for exemptions. . . . . . . Amount on Line 38 . . . . .250 if married filing separately)? Yes. . . . . . . . . . . . . . . then a) Carry to line 40 . . . . . . . . . . . . 12. . . . .341 0 46 Add lines 44 and 45 . . . . Blind 125. . . . . . line 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . b. "X" if you are married filing separately and are taking the standard deduction (calculated) . . . . . .300. . . . . . h. . . . . . . . . . Yes. . . multiply $3. . . . . . . . . . . . b. . .000 Married filing separately . . . . . . . . . Form 1040. . . . . . . . . . . 42 Taxable income. Stop. . . . . . . . . . . . Is amount on line 38 more than amount shown below on line d for your filing status? No. . . . . Stop. . . . . Line d. . . . . . . . . . . . . . .000 or less. . . . . . . . . minus line e. (or. line 18 . . . . . . . . . . . . . . . . . . . . . . . .00. . Line b minus line h (to line 42) . . . . . . . . . . . . Enter -0. . . . . . . . . . . . . . . . . . . . .500 ($1. . . (Form 6251) . Your standard deduction (calculated) . . . . . . . 1949 Sp born before Jan 2. . . . . . . . . . . . . . . . . . . . . . . Lines a + b . . . . . . Line b multiplied by line g . . . . . Is line e more than $122. Line 6d multiplied by $3. . . . . . . Itemized deductions (from Schedule A) . . . . Larger of a. . . . . . . . . . . . . . . . . .900 . . even if lower deduction e. . . 43 11. . . Tax on line b . . . . .900 by line 6d and enter result on line 42. . . . . . 45 Tax. . . . . . . . . . . . filing separately and spouse itemizes . i. . . . c. .700 83. . . . . . . . . . . . . . . "X" if you want to itemize. . . . . . . Ln 41 minus 42 (not less than 0) . . . . 41 MINI-WORKSHEET FOR PERSONAL EXEMPTIONS a. .. . . . Tax on line c . . . . . . then b. . . . . . . d. . . No. . . . line 45 and 50. . . . If zero or less. . . . . . . . . . 40 30. . . . . . . . 250. . . . . . . . . . . . . . .02) . . .341 44 Not For Filing .000 Head of household . . . . . . . . . . . Federal income tax withheld . . . 69 Crdt for fed tax on fuels (F 4136) . 68 MINI-WORKSHEET FOR LINE 69.141 5. . . . . . . . d. Add'l Medicare tax withholding from Form 8959 . .TOTAL: 0 Excess Soc Sec & RRTA tax withheld . . . . . . . . . . . . . . . . . . .800 4. . . Sum of lines b and c. . . . . . . . . . . . . . Form 5405 . . . . . . . . . . . . . . . . 1099-G. . .40 . . . . . . . . . . . . . . . . . . Self: Spouse: c. . . . Eligible Soc Sec tax paid. . . Self: Spouse: b. . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 66 67 68 0 12. SSA-1099. . . . . . . . . 63 EIC . . . . . . Child tax credit . . . . . . . . . . . . . . . . . . e. FEDERAL TAX WITHHELD Backup withholding (Bkgd Wks. . . . . . . Fm 8863. . . . . . . . . . . . .) Self: Spouse: a. . . . . Oth fed inc tax w/h (W-2. . . . . . . . . . . . . Eligible RRTA tax paid. . . . . . . . . . . . . . . . . . . (Sched SE) . . . . . enter code 60 c a. . . 70 MINI-WORKSHEET FOR LINE 71. Total on line e. . . . . . . . . . . . . . . . . .000 Addl chld tax cr. . . line 19 . . . . . . . . qualified plans. . . . . . . . . . . . . . Total tax . . . . FOREIGN TAX CREDIT Foreign tax credit from Form(s) 1099-DIV. . . . . . 52 53 Residential energy crdts (Fm 5695) . MISCELLANEOUS CREDITS a. . 66 Reserved . . b. K-1) . . . . . . . . . 59b Taxes from: Form 8959 b Form 8960 a Instructions. . . . . . . . .a. .800 13. c. . 1099-INT/OID. . . . . . . . . . 62 63 64a b 47 48 49 50 51 Not For Filing Subtract line 54 from line 46 (not less than 0) . . . 47 48 49 50 51 Foreign tax credit (1116 if req'd) . EXCESS SOC SEC AND RRTA (Fill in W-2's first. and line 44 . . . . . 56 Fm 4137 b Fm 8919 Unreported tax from: a 57 Tax on IRAs. 65 American opp crdt. . b. . . . . . . . Payments MINI-WORKSHEET FOR LINE 47. . . . . . . 1099MISC. . . . . . . . . 67 Amt pd with extension request . . . . . Smaller of line a. . . . . if required. . . . . . . 1099-INT. . . 52 Other credits. . . . . . . Educ credits from Fm 8863. . . Line b + line c. . . . Check: Frm 3800 a 8801 c Specify . . . . "X" if more than 1 employer. . 17. . . Note: We blank line a if you use Form(s) 1116. . 1099-R. . . . . . . . . . . . . 54 Other Taxes 55 56 57 58 59a b 60 61 69 70 0 0 0 0 0 200 0 54 200 Lns 55 to 60. . . . . . . . . . . . . . . .Self: f. . . . . . . MINI-WORKSHEET FOR LINE 62. . leave blank unless 2 or more employers. . . . . . . . . . .166 c. . . . . . . . If a="X". . . . . 53 b Add lines 47 through 53.025 0 0 0 0 b. . . Retirement savings crdt (Fm 8880) . . . . . . . . . . . . . . . . . . . . . . . 64a Nontax combat pay . . . . . . .800 0 13. . . . . . ln 8 . . 1099-MISC. . . . . . . . . Credits from Form 2439 or 8885 . Child care credit (Form 2441) . . . 0 61 0 13. . (Form 5329) . . Credit for repayment of amounts you included in 0 0 0 0 . amount on line d minus 0 Spouse: $7049. Total federal tax withheld (to line 62) . . . . . . and Schedule(s) K-1 (partnerships/S corps) . . . . . . . 59a First-time homebuyer credit repayment. . . 64b Note: Attach Schedule EIC if you have a qualifying child. . Note: Attach Schedule 8812. RRB-1099) . 62 2013 est tax + amt from 12 return . . 0 Spouse: Self: d. . . . . 58 Household employment taxes from Schedule H . . . . . . . . . . . . . . . Attach Sch 8812 . Carry to ln 69 . . . . . . W-2G. . . . . . . . 55 Self-employment tax. To line 47 . . . etc. . . . d. . . . Your total credits . . . . . . . . Foreign tax credit from Form(s) 1116 . . . . . . . . . . . . 1099-DIV. . . . a 2439 b Reserved 71 73 If line 72 is larger than line 61. . . . . . . . amt overpaid . . . . 74a Amount of line 73 you want refunded to you. . . 0 0 72 17. . . . . Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. . . . . ." Under penalties of perjury. . . . they are true. see IRS instr. . . . Signature: Date Your occupation Day tel. and then. . . . . . . . . . . . I declare that I have examined this return and accompanying schedules and statements. . . Payment Voucher. . . . . . . . . Total for line 71 . . . . . . . . . END OF FORM Not For Filing 634 No . . sign his or her name. 63. . . . and to the best of my knowledge and belief. 0 You Owe 77 Amount of penalty on Form 2210 . . . . . . regional manager Sign Date Spouse's occupation IP PIN here Spouse's sig (req'd if jt. and write "By" and then your name. . . 77 Desi. correct. Refund Direct deposit? See instr. . . . 75 (including Form 2210 penalty) .Allow another to discuss return with IRS? Yes. .you had a right to the income . Amount 71 Credits from: 8885 d c 72 Lines 62. . . . . "parent for minor child. . . . . . .71. . . Total payments . . . . . . . . . . . 64a. . . . . . see IRS instructions. . and complete. . . . . . . . . .) self employed Preparer name Preparer signature Date SelfPTIN Keep a empl? copy for Firm's name Firm's EIN your Firm's address Ph records. . . .800 73 634 Check if Form 8888 is attached: 74a XXXXXXXXX c Type: Checking Savings b Routing number d Account number XXXXXXXXXXXXXXXXX 0 75 Amt to apply to 2014 estimated tax . . . 76 Amount you owe 76 Note: For details on how to pay. . 65 . . c. . Complete following Phone PIN gnee Designee's name: Note: If you are signing for your child. . . . . . . . . . . iii. . . . . . . . . . . . . Check here if you were born before January 2. . . . . . . . . Medical aids and devices . . .200 . . . . . . . . . Tax payments from State and Local Tax Payments Worksheet . CAUTION: Don't include medical expenses reimbursed or paid by others. Amount on 1040. . . . . . . . . . . . . . . . . . e. i.5% if you or your spouse was born before 12. . c. . . . . . . a. . 3 Line 1 minus line 3. . . . . . . . . . . . . . . Include on line 1 . . . . MEDICAL 1. . . . . . f. . . . . Sales tax for major purchase 4 . . . . . . . . . . . . . . . . STATE AND LOCAL SALES TAXES General sales taxes paid in 2013 on motor vehicles and other major purchases: 3. 1949) . . . . . . . . . . . Insurance . . . . . g. . . . . If you are a retired public safety officer. . . . . . . . 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b. . b. . Total. . . . . . . . . . . . . . . . . . . . . ii. . . . . . . Doctors. . . . 1099-G. b. . . . . . Total state and local taxes (a+b) for line 5 . . . 1949 . . . W-2G. . . . . . 1099-OID. . . . . b. . . . . . . . . . . . Include on line 1 . . . EXPENSES 4. . 1099-INT. . . . . see IRS Publication 504 to figure the portion of joint expenses that you can claim as itemized deductions. . . . . . . . .) AND 2. . . . . . . . . . . . . . . AGE 65 OR OVER a.200 Sales tax for major purchase 1 . . . . . . . . . . . . . . . . . . . . 1099-MISC) . . . . .210 MINI-WORKSHEET FOR LINE 3. . . . . . .SCHEDULE A (Form 1040) Will ITEMIZED DEDUCTIONS Not For Filing 2013*07 OMB No. Information for IRS Optional Sales Tax Tables 0 0 0 0 3. . . Other eligible expenses not previously entered . . . . . . . 2 1 0 0 0 0 125. . . . . . . STATE AND LOCAL INCOME TAXES Taxes withheld (W-2. . . MEDICAL EXPENSES (OTHER THAN MILEAGE AND TRANSPORTATION) a. . (See instructions. . . . 1099-DIV. . . . . . 1949 . . . . . . . . Prescriptions and insulin . . . .521 Jan. . . . Miles driven for medical purposes: Miles driven between 1/1 and 12/31 . . . Total sales tax on major purchases . . . . . ii. . . . . . . . . . . . . . . . 4 a. . . . . . . . c. . b. . . . . . . . . . . . . . . . . . . . . DENTAL 3. . . . . MINI-WORKSHEET FOR LINE 1. . . . . . . do not include premiums you paid to the extent they were paid for with a tax-free distribution from your retirement plan. . . . . . . . . . . . . and other care providers . Line a. . . . d. . iv. . . . . . . . . . . . . Amount on line 2 times 10% (7. . . . . . . . . . . . . . . . . . . . . . . line 38 . . . Deductible amount . . . Other general sales taxes paid in 2013 . . . . . . . . . . . but not less than zero . . . . . MINI-WORKSHEET FOR LINE 5. . . . . . i. c. c. . . Other transportation and lodging for treatment . . . . . . . . . . . i. 1545-0074 SSN: 111-11-1111 S Frost Note: If you and your spouse paid expenses jointly and are filing separate returns for 2013. . . . . . . . . . . . . . . . . . Total medical mileage and transportation. . . . . . . . . MINI-WORKSHEET FOR LINE 1. . . . . . . . . . Check here if your spouse was born before January 2. . . . . . . . . . . . . MINI-WORKSHEET FOR LINE 5. . . . . . . . . . . . . . . 1099-R. . . . MEDICAL EXPENSES (MILEAGE AND TRANSPORTATION) a. . . . . . . . Sales tax for major purchase 2 . h. . . . . Medical and dental expenses . Tests and lab fees . . . . . Hospitalization . . . . . . . . . . . . . . . . . . . . . Sales tax for major purchase 3 . . . . . Self-employed health ins premium (from 1040) . . . . . . . . . . dentists. .ii + line b. . . . . . . . . . . . . . . . b. Property tax from Rentals and Royalties Wksht . . . . . . . . . Total from tables . . . . c. . PERSONAL PROPERTY TAXES Personal property taxes from Vehicle Wksht . 6 0 4. . . . . . . . . . . . a. . or a. Other personal property taxes you paid . . 0 0 0 0 . . . . . . . 6. . . . . 4. . . . . . . . . . Property tax from Forms 8829 for Sch C . . . . . . . . . . . . . . . . . . . . . . . .626 e. . . . . . . . . . 5 Income taxes. . . Vehicle tax amount #1 . . . . . . . . . . . Other taxes from Rentals & Royalties. . . . . . . . . . . . i. . . . . . . . . . . . . . . . . . . . . . e. iii. . . c. . . . . . Note: Do NOT enter any foreign taxes here if the total amount entered (or to be entered) on your 1099's and K-1's is $300 or less ($600 or less if filing jointly). . . . c. . f. . . . . Local general sales tax rate . Occupational taxes. . . . . or line d . .200 4. . . . . . . . . . Real estate taxes . . . b. . . . . . . . . . . . . . . ii. . . . . . . . . . . . . . nontaxable social security and 0 railroad retirement benefits . . . . . . . . . 1. If your foreign taxes are less than those amounts. . . . . . . . . . iii. . we automatically carry the total to Form 1040 as a credit. . . . . . . . . . . . . . . . . . . . . . TAXES YOU 5. . . . . . . Dates of residence in other state: From 01/01/2013 to Locality . . . . . . . . Larger of line b. d. .0000 % (2) Other state . . . . . . . . . . . . . . . . . . . . . . . . 125. . . . . . . . . . . . . . . Property tax from Forms 1098 . . . . . . . . . . . . Tax-exempt interest. Amount carried to miscellaneous itemized expenses on line 23 . . . (1) State at year-end . . . Other real estate taxes you paid: Amount #1 . . . . OTHER TAXES a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . v. % 1. . . . . . . . . . . . K-1 . . . . . . 7 MINI-WORKSHEET FOR LINE 8. . . . . . .626 d. . . . .826 (line a + line e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . States of residence: vi. . . General sales taxes b. . . . . . . . . . . . .200 MINI-WORKSHEET FOR LINE 7. . . . . . . . . . . . . . . . . . . . . . .200 0 4. State general sales tax rate . . . . . . . . . . . . . . . . . . . . . . . . . 4. . . . . . .210 Adjusted gross income . % CA and NV: Enter your combined state and local general sales tax rate on the following line. . . . . . . taxes (a+b+c+d) for ln 7 . . . . . . . . . . including rollovers) . . . . Total sales tax for deduction 4. . . . prop. . . . . .210 Total available income . Total pers.Not For Filing 3 Number of exemptions . . . . . Amount #3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . REAL ESTATE TAXES a. . . . . . . .0000 % CA and NV: Enter your combined state and local general sales tax rate on the following line. Vehicle tax amount #2 . . Amount #2 . . . . . . . . . . . . . . . . Personal property taxes . . . . . . . . PAID 7. . . . . . . . ii. . . . . i. . . . . . Local general sales tax rate . . Other nontaxable income (not iv. . . 125. . . . 2. . b. . . . . . . . . . . MINI-WORKSHEET FOR LINE 6. . d. . . . . . . . .826 State and local . . . Other taxes you paid . . . SD Locality . . . . . . State general sales tax rate . . . . . Total real estate taxes (a+b+c+d) for line 6 . . e. . . . . . . . . . . . . . . . . . . Total deductible points (to line 12) . . . . . . . . . . . . Line f. . . If result is not a multiple of $1. . . . 10 a. . . . . . . F .026 Note: Report on line 10 only interest that was reported to you on a Form 1098. . . . . . . . . Yes. . . . .000 ($500 if married filing sep). . . . . . . . . on Sch. . . . . . . Line e. . . . . . . . . . . . . . . . e. . interest deduction may be limited. . . . . . . . Report other mortgage interest on lines 11 and 12. . . . . . . . . . Qualified mortgage insurance premiums deduction. Form 1040. . . . . Less mortgage interest credit (Form 8396) . C . . . . . . . . . . . . . . . . . . . . . . b. divided by $10. . . . . Line h. . . . .000 ($5. . . . . . . d. . . . . . . Less points for home office on Sch. b. . . . . Less interest for home office on Sch. . Other home mortgage interest. . .000 if married filing sep) . . . F . . . . . . F . . . . . . . Interest and points shown on a Form 1098 . . .000 1. Points not reported to you on Fm 1098 . . . . . . . . . . . Less mortgage interest credit (Form 8396) . . . . . C . . .0 . . . . minus line j. . f. . . . . . . . . . . . . . . . Mortgage insurance premiums . . . . 8. . 8 Sum of lines 5 through 8. . . . . . . MINI-WORKSHEET FOR LINE 10. . HOME MORTGAGE INTEREST NOT FROM FORM 1098 Interest from Wksts not shown on a Form 1098 . . . . . $100. . d. . . . . . YOU 4. . . b. . . . . . . . . . . . . . POINTS NOT REPORTED ON FORM 1098 Other points (not Form 1098 box 2) from Home Mortgage Interest worksheets . . . . . . i. d. . . .000 ($50. Less interest alloc'd through Rent/Rylty Wkst . . . . Less points for farm bus. . . . . c. .500 3. . . . . . Less interest for farm bus. . . . . . . . on Sch. . . . . . . INTEREST 10. . . . . . . . . . . . . . . . . . . . . . . . . . f. . . . . . . . . . . . . . . . . Total taxes . . . . j. . . .000 0 500 0 0 3. . . minus line g. Is line f. . . . 13. . . . c. . 0 0 9 9. . Less int/pts for farm bus. . . . Less premiums for farm bus. . . address 11 a. . . . . . . . times line i . c. Interest and points shown on Form 1098 . . . . on Sch. . . . . MINI-WORKSHEET FOR LINE 12. increase it to next multiple of $1. g. . . . . . . . e. . . . . . . To line 13 . . . . Total other taxes (a+c) for line 8 . . . . identifying #. . . k. . . . . . . Line e. . . . . . . . . . . . . . Enter amount from line e. . . . . . PAID Mtg. . . . C . f. . . . . . on line 13.000 26. . Other taxes (list type and amount) 9. . . . . . . . line 38 . . . . . MORTGAGE INSURANCE PREMIUMS Qualified mortgage insurance premiums . . . . . . F . . . . . .d. . . . 13 Alternative Minimum Tax (AMT) Adjustments a. . . . . . . . . . Payee name. . . . not more than 1. c.500 MINI-WORKSHEET FOR LINE 11. . Less int/pts alloc'd through Rent/Rylty Wksht . Less points alloc'd through Rent/Rylty Wksht . . . . . . b. . Total mortgage interest not on Form 1098 . . Total premiums before phaseout . . . . . . . . . . . . . . . . . . Less premiums for home office on Sch. . . h. . . . . . e. Less premiums allocated through Rentals/Royalties Worksheet . . . . . . . . . 12. . .000 ($500 if married filing sep) . . . . Home mortgage interest (lines 10-13) from 0 0 0 0 0 125. . . . . e. . . . . . .210 100. . . HOME MORTGAGE INTEREST FROM FORM 1098 a. . . . 12 a. . . . d. Total home mortgage interest for ln 10 . . . . . 0 0 0 0 0 11. . . on Sch. . .000 if married filing sep). . . . . . . more than line g? No. . . . . . . Less int/pts for home office on Sch. . . . . . . . . .000 0 0 0 Not For Filing . . . 0 0 0 0 0 0 0 MINI-WORKSHEET FOR LINE 13. . . . . . . . C . . . . . . . . . . Gifts by cash or check . . . . . 38b. . If no Form 2106 or 2106-EZ. .926 MINI-WORKSHEET FOR LINE 23. . . c. . . . . etc. . . Fees. Unreimbursed employee expenses from Form 2106 and Form 2106-EZ . . . . . . . . . 18 Sum of lines 16 . . . . . . . . . . . . c. . . . h. . . . . . . . . . . . . . . . . . . . . . d. . . . . e. . . . . . g. . . . Miscellaneous itemized deductions from K-1 . If you are filing electronically. . . . . . . . . . . . . . . . . . . . . . . . -OID . . . . . . Line 14: Form 4952 Not Needed? Please check this box if you don't need to file Form 4952 (See IRS instructions) . . . . or tuition and fees deduction you claimed on Form 1040. . . . . . . (Form 4684) . . . . . . . .200 0 0 Carryover from prior year . . . Losses in a bank failure . . . . . . . . . Deductible investment interest (4952) . . . . . . . . . build. . . . Interest on a mortgage used to refinance to the extent the refinancing proceeds exceeded balance on refinanced mortgage . . . Investment exps from 1099-DIV. . 19. . . . . . d. . . 14 Sum of lines 10 to 14. . . . . . . . . . dues. . . b. . 15 16. . . . 2106-EZ) Form 2106 Description 21 Tax preparation fees . . . . . . . . . . 17. . . . . . . . . . . . . . . . . . . Casualty. . . . . . . . c. . or b. . ln 18a . . your "main home" or second home AND which was not secured by your "main home" or second home when the mortgage was taken out . . . . . CASUALTY AND LOSS 20. . . . . . . . . . . . . Total (a+b+c) added to line 4. . . . . . . . MISCELLANEOUS EXPENSES SUBJECT TO 2% LIMIT Safe-deposit box fees . . . . 20 MINI-WORKSHEET FOR LINE 21. . . -INT. . . . . . . . . . . . . . . . . . . . . . . line 23. . . . . . . . . . . . . . Note: See Form 4684 and Form 4797 for more detailed information about the amounts that we carry to line 23i. . . . . . CHARITY 18. Hobby loss expenses . . . 1. . tools . . . . . 4684. . . . . . . .Not For Filing etc. . . . . . . . . . . enter a description of the expenses that appear on line b . Form 6251 . . . . . . . . . . . . .18 . . . . . . 0 0 0 . . . .926 17. . Home mortgage interest (lines 10-13) from pre-7/1/82 debt which was not used to buy. . . . GIFTS TO 14. . . 22 a. a. . . . . 4797. . . . . . . i. (Form 2106. . . . Total interest . . . line 34. . . . . . . . . . . . . . Total unreimbursed expenses (to line 21) . . . . . . . . . . below any educator expenses you claimed on Form 1040. Other investment expenses . . . . . . EXPENSES 0 0 17. . . . . . . . . . . . . . . . f. . . . . . . enter ordinary and necessary unreimbursed employee business expenses here . . . . . .926 Unreimbursed employee expenses-job travel. . JOB 21. . . . . . . . . . . 17. . . . . . . . . .200 Casualty or theft loss(es). . . . b. . .500 1. . . . 22. . . . . . EMPLOYEE BUSINESS EXPENSES Note: Don't include on lines a. . . . . . . . . . 15. . . . ln 32. . . . . . . . . . . . . b. . . . Legal expenses for production of income . . . . . . . . 3. . . . . . subscriptions. . . 17 Note: If any gift is $250 or more. . . . . . . . . . . . . . . . . . . . . Then enter the amount of your deductible investment interest on Line 14 below. . . . . . . . . . . . . . . 16 Other than cash (Fm 8283 if over $500) . . . . . . see the IRS instructions. . . . . . . . . . . . your "main home" or second home . . . . . . . . . 19 Note: The amount on line 19 above comes from line 4 of Part VI of our Charitable Donations Worksheet. . . . . . . . . . . . Other (describe): 24. Estate tax paid on "IRD" from Schedule K-1 (Form 1041) . . . . l. . . . . . . . . . . . . . . . . . . . . . . i. . . . . j. . . . . . . . . . . . . . . .28. Amortization of certain bond premiums . . plus gambling and casualty or theft losses from line 28 mini-worksheet . . . . . . . . .000? No. . . . . . . .03) . .j. . . . . . . . . . . . . OTHER 28. . . . . . . . . . . . . . . . . . . . . . . . . . . 27. . . . and 20. . . 14. . Impairment-related work expenses . line 38 . . . e. Smaller of lines d and h . . . . . . . . . . . . . Your deduction is not limited. . .line 26 (but not less than zero) . MINI-WORKSHEET FOR LINE 29. . Other misc deductions subject to 2% limit .200 Other misc. . . . . . . . . . . . . . . . . ln 32. . . . . . . . See Mini-Worksheet. . . . . . . . . . . . . . . b. . . . . . . . . . . . . . . Gambling losses from K-1's . . . . . . . . . . k. . 38b. . . . . . . . . Line g multiplied by 3% (. . . . .000 g. 0 23 17. . 29 Yes. Convenience fee charged when paying taxes by credit or debit card . f. OTHER MISC EXPENSES Gambling losses (not more than winnings) . . . . Your deduction may be limited. . . . j. . c. . . . Threshold amount Single: $250. . . b. . . . . . . . . . below. . . . . . . . . . . . .200 30. . . . . . Not For Filing 0 28 Is Form 1040. . . . 24 125. . . . . . . . . . . . . . . ln 18a . . . 26. . . . . . . .000 Married filing joint/ qualifying widow(er): $300.348 . . . . . . . . . . . . 25 2. . . . . . . . . 15. . . . . . . . . 19. h. . . Other estate tax paid on "IRD" . . . . . . . . . . . . . . 20. . . . . . . . c. . Note: See Form 4684 and Form 4797 for more detailed information about the amounts that we carry to line 28j. . f. . . . Occupational taxes from mini-worksheet for line 8 . d. . . . . . . . . . Form 1040 . . .210 Amount from 1040. . . . . . Unrecovered investment in pension . . . . . 27. . . . . . . To Form 1040. . . . . . . . . . . . . 25.200 0 0 0 0 0 1. . . . . . . . . . . . . . . k. . . . . . . . ITEMIZED DEDUCTIONS a. . Casualty. . . . Total (lines a through j) (to line 28) . . . 4684. . . . . . Line a minus line i. . . . . . . . line 38. . . . . Line c multiplied by 80% (. . . . . . Sum of amounts on lines 4. Total misc deductions (for line 23) . . 15. . . . . . . . 27 a. .504 2% of the amount on line 25 . . .200 29. . . . . . 26 Line 24 . . . . . . Depreciation and vehicle expenses . . Total estate tax paid on "IRD" (c + d) . . . Note: Gambling losses can be deducted only to the extent of gambling winnings. . . . n. Repayments under a claim of right (>3000) . . . . MISC. . . 4797. . . . Add amounts in far right column for lines 4 . Line a minus line b . . . . . . Amount on line 38. . . . . .80) . . . . i. List type and amount GAMBLING LOSSES 1. . . . . . . . . . . AND CERTAIN MISCELLANEOUS DEDUCTIONS 0 23. . (to line 29) . adjust them. . . .000 Married filing sep $150. . . . . . . . m. . . line 40. . h. . . . . 9. .000 Head of household: $275. . . . 1.422 1. . . . . . . . . . . . . . DEDUCTIONS MINI-WORKSHEET FOR LINE 28. . . . . . d. . . . . . . .926 Sum of lines 21 to 23 . . . . . . . . Line e minus f (not less than 0) . . . If losses are too high. . . . . . Sum of amounts on lines 4. . . . and 28 . e. . . . . . . . . . . g. . . deductions. . . over $150. . Note: Line 29 is carried to a worksheet on Form 1040 above line 40. 30. KIA Check if itemizing even though less than std ded Not For Filing . 2 3 2. .line 3. . . . . 1545-0074 SSN: 111-11-1111 1.SCHEDULE B INTEREST AND ORDINARY DIVIDENDS (Form 1040A or 1040) Will S Frost Note: Enter your data for this form on the Interest Income Worksheet (1099-INT/OID) and the 1099-DIV Worksheet. . 4 2. savings bond. . above.100 5 Note: We use the last 3 lines above to put up a subtotal of dividends and total nominee and restricted stock dividends. . . accrued. . . savings bond. for Form 4952 . . you must also Note: complete Part III. . . . . . . If line 4 is over $1. . Dividend Income (list name of payer) AMOUNT OF ORDINARY DIVIDENDS NAME OF BROKER OR CORPORATION ORDINARYMGE Inc. . . . PART I 2013*08 OMB No. . . . . amounts from the worksheets will not be totalled properly on your return. . 2. . . . . . . . . . . . . . Total of amounts on line 1 . . . . . . Note: Nominee. . . . . . . . .100 Not For Filing . . ln 9a . 3. . 6. . . . and other adjustments. Excludable EE and I savings bond interest (Fm 8815) . . . and other adjustments are each totaled on their own line. 6 3. . Interest income (list name of payer) AMOUNT OF INTEREST NAME OF BROKER OR OTHER PAYER INTEREST castle bank GM Corporate Bond 210 1. .110 4. accrued. . . amortizable bond premium. ABP. . line 8a . .500. . . Caution: If you override our calculations on this form. DIVIDENDS 3. . Taxable interest to 1040. . . . . . .900 1 Note: We use the last 8 lines above to put up a subtotal of your interest items and total your nominee. .110 Total investment interest income. . PART II 2. . OID. . Line 2 . . . . . OID. . . . Total of line 5 amounts. . . .110 5. . . Carry to Form 1040. . . . If you are required to file FinCEN Form 114. . . . . . . . . . . . . . . If "Yes. . .500. . . . . . During 2013. . . . . . . At any time during 2013. . . . . . . . . or were you the grantor of. . . . . . . . . . . . ." are you required to file FinCEN Form 114. . . . . . . . . . . Report of Foreign Bank and Financial Accounts (FBAR). . . . . . . . . . .1 to report that financial interest or signature authority? See FinCEN Form 114 and its instructions for filing requirements and exceptions to those requirements . . . . . . did you receive a distribution from. . formerly TD F 90-22.If line 6 is over $1. . . a foreign trust? If "Yes. . . . . . . . . . . . ." you may have to file Form 3520 . . . . PART III Not For Filing FOREIGN ACCOUNTS AND TRUSTS MINI-WORKSHEET FOR PART III FOREIGN ACCOUNTS AND TRUSTS During 2013. . did you have a financial interest in or signature authority over a financial account located in a foreign country or ownership or authority over foreign financial assets? . . . . . . . . or transferor to. . . .000 or more? . . you must also Note: complete Part III. . . . . . . . . . . . . . . enter the name of the foreign country where the financial account is located. . . . . . or brokerage account located in a foreign country? See instructions . Y N Country code . . . did you have a financial interest in or signature authority over a financial account. . . . . . . . . . KIA During 2013. . . you must file Form 8938 with your return. . . . Y N 7a. 8. . . . . . . . . . . . . . . . . . . . . . b. . . . . . . did you have ownership or authority over foreign financial assets worth $50. . . such as a bank account. . securities account. Note: If you check Yes. . . . Name of country . . . . . . . . . . . . . . loss. . . . . . . . . . Yes No G Did you "materially participate" in the operation in 2013? . MINI-WORKSHEET FOR GROSS RECEIPTS OR SALES 0 a. SD 57105 Check if foreign address. . . . . . . . . . . gain or loss for Alt Min Tax . . . . . . . . 52. . . . . . . . . . . . . Check this box if you're filing this Schedule C as a minister and you received a self-employment tax exemption based on Form 4361 . . . . . . . . . . . . . . . . . . . . . . . ZIP . . . . . . . . . . . . . . . . In certain circumstances you may need to adjust the gain or loss that you would otherwise enter on Form 4797 and/or Schedule D to reflect the application of the passive activity limitations. . . . . . . From Form 1099-MISC . Other. . . Cash. . . . 2. . . . . . . . . . . . . Check the box if you would like to file Schedule C instead . . . . H J If you started or acquired this business during 2013. . . . . . . . . See the Passive Activity Worksheet at the bottom of this form. . . California. . . . . . . . . . . . . . . . . . . This business qualifies to file Schedule C-EZ . expense. gain or loss on disposition . . or Wisconsin). . . . . See the Schedule C instructions for the Community Income Exception. . . Washington. . . . . . . and credit. . . See instructions for line 1 and Not For Filing . . . . . . . . . . . . . . Louisiana. . . . . Total gross receipts or sales . . . . . . . . . . or * You and your spouse must file a separate Schedule C after allocating your income. . . check here . . . . . . and credit if you live in a community property state (Arizona. . . . . . . . . . A Name of proprietor Mari N Frost Principal bus/profession & product/service Soc Sec No 123-45-6787 B Code Select business category Select code Enter code D Employer ID num. . . . make sure to enter information about the disposition on Form 4797 and/or Schedule D as well. . . . . . . . . .000 c. . . . . . . . . . . Check this box if the owner of this business was provided with a parsonage or with a housing allowance . If "No. . Other. If you disposed of this activity. . . . . . . . . (EIN) C Business Name (blank if no separate name) Self-Employed E 426 East Twin Oaks Road Business address Sioux Flls City. . . . . . . . . . . . . . . Idaho. . . expense." specify. . . . . and report your income on our K-1 Worksheet. .SCHEDULE C (Form 1040) PROFIT OR LOSS FROM BUSINESS 2013*09 OMB No. . . . . . . . . . . . . . . . . .000 b. Accrual 3. . . . . . . . . . . 1545-0074 Self Spouse Whose business is this? You must pick one. . . . . Texas. ." check here if you totally disposed of this activity in 2013? . . . . . . . . . . . . . . . . Gross receipts or sales. Did you make any payments in 2013 that would require you to file Forms(s) 1099? (see instructions) . . . . . . . . .Yes No We will automatically create and file Schedule C-EZ if appropriate for this business. we treat this as a passive activity. . . . . . . . . . . . . . . . . If you run a business with your spouse. or * You and your spouse can each file a separate Schedule C after allocating your income. . . Nevada. . . . . . . . loss. . . Gross receipts not from 1099-MISC or W-2 . . . . . . . . . . . . . Note: If you answer "No" to G. If you have a gain or loss on disposition of this activity or activity property. . . . Note: We use the disposition amounts above solely for purposes of our passive activity computations. . . . . . . . . . . . . . . . . 52. . If "Yes" did you or will you file required Forms 1099? . . . . . . . . . you must report the income or loss from that business by: * Filing a partnership return on form (1065). . . . . State. . . F Accounting method: 1. 1. . . If "3. . . . . . . PART I INCOME Check this box if the owner of this business is a minister . . . . If you disposed of activity. . New Mexico. . . . . . . . . . . . See the Schedule C instructions for electing to be taxed as a Qualified Joint Venture. . . . . . . c. . . c. . Gross income. . e.000 0 52. . . Line 5 + line 6 . . . . . . . . . . . . . .) Line 1 . . Expenses that are 100% deductible . . . . . . . . . . . . . 0 c. . . . . . . . . . . . Total rental or lease costs (to line 20a) . Lunches served in 2013 . . . . . . . . . b. . . . . . . . . . . . . Standard mileage (From Vehicle Worksheet) . we don't carry lease payments from that copy of the Vehicle Worksheet to line a above. . . . . . . . . . . . Use the actual cost of meals and snacks . i. Line b is for individuals subject to the Department of Transportation hours of service limits and includes business meals consumed during. . . . . . . . . . . . . . . This amount does not apply if you had a daycare in Note: Alaska or Hawaii. . . 3. . . . . . . 5. . . . . . . . . . . . a. . . . . . . c. . . a. . . . . c. . . . . Expenses that are 50% deductible . . . . a. . . . Do not enter an expense twice. . . . . . . . . . . . Other income. . . . Gross profit. Note: Don't count as an expense amounts such as depreciation. . . . . Total car/truck expenses (to line 9) . . . . . . . . . . . . . .e. . . . . IRS Standard Rate amount for 2013 . Most people will enter their expenses on line a only. Other car/truck expenses (Vehicle Worksheet) . . . . 4. . . . . b. . . MACHINERY. enter your "EZ-Path" expenses on line 27b (see instructions). . . . . . Enter only those expenses that are eligible for a deduction (e. . . . . Note: We carry 80% of line b to line 24b. . . . . . . . . . . . or incident to. . . . . . . . . . . . checked . . 0 b. . . . . . . . .and the "Statutory employee" box on that form was 2. . . . . . . . . . . . . . . . . . . . Note: The amount on line a above comes from line c of the "Special Section for Certain Self-Employed Taxpayers" section of the Vehicle Worksheet. . . . . . if there is a standard mileage amount on line 11b of the Vehicle Worksheet. . . . . Breakfasts served in 2013 . . . . . . . . . . . do not also enter it on line b or c. Higher of IRS Standard Rate amount or cost . . . MINI-WORKSHEET FOR MEAL AND ENTERTAINMENT EXPENSES LINES 24b Note: Enter your total business meal and entertainment expenses on the lines below. MINI-WORKSHEET FOR RENTAL AND LEASE EXPENSES FOR VEHICLES. . . . . . . . .. AND EQUIPMENT LINE 20a 0 a.000 0 7 52. . . . Returns and allowances plus other adjustments (see instrs. . . Line c is for meals and entertainment provided to: Not For Filing . . . . . .Line 2 . . . . . . . . b. . Actual cost of meals and snacks in 2013 . . . Use the IRS Standard Rate amount .000 Enter expenses for business use of home only online 30 NEW! If total expenses are less than $5. . . . . . . . . . .Line 4 .000. MINI-WORKSHEET SNACKS AND MEALS FOR DAYCARE PROVIDERS 1/1-6/30 7/1-12/31 a. . . . Snacks served in 2013 . . . . . . . .b. PART II EXPENSES 1 2 3 4 5 6 52. . . . . . Note: We carry line c to line 24b. . . . . . . . . MINI-WORKSHEET FOR CAR AND TRUCK EXPENSES LINE 9 531 a.b. . . . . . . . . . . . . . . . c. However. . . . . g. . . . . . . . . . . . . . . . including gas or fuel tax credit or refund . any period of duty for which those limits are in effect. . . .b. . . . . Vehicle rental or lease costs . 531 c. . . . . . . i. . . . . . . . . . .000 0 52. . . . . . Cost of goods sold and/or operations (from line 42 below) . . . . Higher of IRS Standard Rate amount or cost . . freight and supplies that are already included as Cost of Goods Sold in Part III below. c. . . . . . h. . g. . . . . . . . . . . . . . . . . . . . . 7. . . . If you enter an amount on line a. . . . . . . . . . . a. . . . Line 3 . do not enter country club fees). . . . . . . . . . . . . . . .d. . . . . . .g. f. . . . . . . . . 0 f. . . h.a. . Enter expenses for business use of your home on Form 8829. Note: We carry 50% of line a to line 24b. Expenses that are 80% deductible . . . . . . 6. . b. . . . . . . . . Other rental or lease costs . . 0 0 d. . . . . . . . . . . . 24a. b. . . . . . . . . . . . . . . Subtract line 30 from line 29 . . . . enter on Form 1040. * If a loss. Repair/Maintenance 21. . . . . . . . . . . . Expenses for business use of your home. . . . . . . . This line is only calculated for Premium users. . . . 179 deduction . . 12 Deprec. . . . check 32a or 32b: } 32b. . . . .(Ln 8 through 27a) . . . . Deductible meals . . . d. . . . . . . . . . 13.Not For Filing an employee (if you properly treat the expense as wages subject to withholding) a nonemployee (to the extent the expenses are includible in the gross income of that person and reported on Form 1099-MISC. 32b * If you checked 32a. . . . Profit/loss before business use of home. . . and d . . . e. . . . . . 32a 32. Additional adjustments may be required for former passive activities. . . . .b. . . Utilities . . . . . . . . . Wages. 27b Reserved 0 18 19 20a 20b 21 22 23 24a 24b 25 26 27a 27b 28. Insurance . . . . . . line 2 If you entered an amount on line 1c. . Other interest . . . We carry the sum of the following to 24b. 531 800 Office expense . Other bus property . . and on Schedule SE. . . . . Note: 50% line a above 80% line b above 100% line c above 100% line d above Advertising . Sum of a. but do NOT attach that form to your tax return when filing. . . . . enter the loss on both Form 1040. Rent or lease 20. . . 8 Car/truck exps . .d. . 25. . . . . . . . Attach Form 8829 unless using the simplified method (see instructions). . 23. 26. . Net profit or (loss). 9 Commissions. . . . . . . . .416 35. . Line 7 . and sec. All investment is at risk . . . line 2). . . . . . If 32b is "X" you MUST fill out Form 6198 and OVERRIDE line 31 (for nonpassive businesses) or column (3) on the Passive Activity Worksheet below (for passive activity businesses) with the allowable loss from Form 6198. . . . . . . line 12 and on Schedule SE. 19. . . . Legal/profession . 12. .563 Note: If "PAL" appears next to line 31. . licenses . . . . } 32a. a. . . . . . . . Total expenses before bus. 13 14. 24b. . . . . . . . . . . . .line 28 . . you must attach Form 6198. . 28 29. . . . Do not report these these expenses elsewhere. . . . . line 2 (Statutory employees do not report this amount on Schedule SE. . . 16a b. . . . . 15 16. . . . . 22. 11 Depletion . . . 27a Other exp (ln 48) . . . . . . . . . . . .profit-sh . . 31. . 31 * If a profit. . . . . . . . you must go to line 32. Interest a. . . . . . . 11. .less job cr . . . 10 Contract labor . . . . . . . . . . . . . . . . .979 5. . . * If you checked 32b. . . . . . . Supplies . . . If you have a loss. . and (b) part of your home used for business: . . . . . . . 0 8. Some investment is not at risk . . . . . . 18. Employee benefit . .c. . . . . 14 15. Simplified method filers only: enter the total square footage of: (a) your home: . use of home. . . . fees . . Expenses that are 100% deductible from the Mini-Worksheet for Snacks and Meals for Daycare Providers . . . . complete the passive activity worksheet at the bottom of this form. . 30 To use the Simplified Method Worksheet go to the Form 8829 used for this business. . 17 8. Pension. . . . . . . . . .021 40. . 29 30. . . . . . 9. . Note: e. . 10. . . see instructions. . . . . . . . . . . . . . . . . . . . . . . 16b 17. . Use the Simplified Method Worksheet in the instructions to figure the amount to enter on line 30 . . Your loss may be limited. . . . line 12. . . KIA END OF PAGE 1 SCHEDULE C (CONT'D) PAGE 2 2013*09 . . . . . . Taxes. . . Mortgage (to bank) . . . . . Vehicle/machn/equip .800 400 0 490 11. . . . . . . . . . . . . . . Travel . . . . . . . . . . . Other. . . . . . . a. Other costs . . . Do you have evidence to support your deduction? . . . . . 39. . . . . . . . . . . . . . . . . . . . . . Check our entries in (1) through (3). Note: You can use this part of Schedule C instead of Form 4562 to report business vehicle information if you're claiming the standard mileage rate. . . . Cost of goods sold (line 40 . Note: The information in Part IV carries from the Vehicle Worksheet. . . . To line 27a . . . Cost of labor. 37. . . 38. . . . . Do not include salary paid to yourself . . . . . . . . . . . . . . . 42. . . . . . . . . . PART IV 35 36 37 38 39 40 41 42 0 0 INFORMATION ON YOUR VEHICLE Note: Complete this part only if you're claiming car or truck expenses on line 9 and are not required to file Form 4562 for this business. . . . . . . . . . . . . . . you must continue to use Part V of Form 4562 to report vehicle information. 35. . . . costs or valuations between opening and closing inventory. . . . . . . . . . . Was your vehicle available for use during off-duty hours? . Sum of lines 35 through 39 . . . . . . . . b. . . . . . purposes? . . Total Other Expenses. . . . . . Everything else is done automatically. . . . . . . . . . . . . . . . Any change in determining quantities. . If different from last year's closing inventory. . if Form 4562 must be filed for any other reason. PASSIVE ACTIVITY COMPUTATION: Few sole proprietorships are passive activities. . . . . . . . Business: b. . . . But if this one is. . . . . . . . . . . . 36. . . . . . . . a. . . . . . . Materials and supplies . . . . . . . If "Yes. . . . . Note: To get the passive activity results. . . answer "Yes" and attach explanation. This year's unallowed loss appears in column (5). . . . . . 47. . . you lease your vehicle. . . . . valuations in 2013? . . . . . fill in column (4). . . . . 41. . . . . . . . . . . you should change it there. . Yes No 34. . . . . . . . .line 41). (1) (2) (3) (4) (5) (6) Is this a Business with Activity's Prior year This year Allowed income passive active net income unallowed unallowed or loss this 490 Not For Filing . . . Lower of cost or market. . . . . . . . . . Enter the number of miles you used your vehicle during 2013 for: a. . . Do you (or spouse) have another vehicle available for pers. . Other If inventory method is "c. . . . . . 46. . To line 4. . . . . . . . . . . Allowed loss or gain appears in column (6). . . . . . use? . Purchases less cost of items withdrawn for personal use . b. . . . . . . . . . If you want to change any of this information. . . . . . However. . Then recalculate the tax return. . . .SCHEDULE C (Form 1040) Mari PART III (CONT'D) PAGE 2 N Frost 2013*09 SSN: 123-45-6787 COST OF GOODS SOLD 33. . . . . . 43. 48 VI. . Column (6) is carried to line 31 above. . . If any change in determining quantities. . . . 44. . . . . . . . we can help with the calculation. . . . . Subscription 250 dues 240 48. . . . . . . . . . . . . . . . . . . . . costs. . . . . ." is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . or your vehicle is fully depreciated. . . Method(s) used to value closing inventory. . . . . . . Commuting: c. . . . . . . above . 40. . . . . Inventory at beginning of year. . . . . . . . . . . . . . . . . . . . attach explanation . . . . . . . Other: Yes 45. . . . . . . . . . Inventory at end of year . . . . . . . c. . . . . . . . . . . . . ." then attach an explanation. and override if necessary. . . . . . . . When did you place your vehicle in service for bus. . . PART V No OTHER EXPENSES Note: List below business expenses not included on lines 8-26 or line 30. . . Cost. . year. year. ALTERNATIVE MINIMUM TAX (AMT) WORKSHEET FOR SCHEDULE C Note: Entries in columns (1) and (2) are the same as above. the Vehicle Worksheets. We calculate columns (5) and (6). Column (6) carries to to Form 6251.activity? participation? or loss loss (or 0) loss. You may have to recalculate the return to update these entries. N N 35. Column (3) includes Alt Min Tax adjustments from the Depreciation Worksheets.563 0 35. and Form 8829.563 0 35. You have to enter the amount in column (4).563 VII. N N 35. (1) (2) (3) (4) (5) (6) Is this a Business with Activity's Prior year This year Allowed income passive active net income unallowed unallowed or loss this activity? participation? or loss loss (or 0) loss.563 END OF PAGE 2 SCHEDULE C (CONT'D) PAGE 3 2013*09 Not For Filing . . . . . No 43. . . a. Business: b. . . . . . . . . . Other: Yes 45. . . ." is the evidence written? . . 46. Do you have evidence to support your deduction? . . . 46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ." is the evidence written? . . . . 46. . . ." is the evidence written? . . . . . . Other: Yes 45. . Commuting: c. . . . . . . Business: b. . . . . . . . . . . . . . . . . . Business: b. . . . . purposes? . . . . 44. . . . . . . No 43. . Enter the number of miles you used your vehicle during 2013 for: a. . . . . . . . Commuting: c. . . . . . No Not For Filing . . 47. . . . . . . . . . . a. . . . . . . use? . . . . . . . . Commuting: c. . . . . purposes? . . . . . . . . . If you want to change any of this information. . . . Do you (or spouse) have another vehicle available for pers. . . . 44. . . . 43. . . When did you place your vehicle in service for bus. . . . . . . . . . . . When did you place your vehicle in service for bus. . . . Do you (or spouse) have another vehicle available for pers. If "Yes. . . 44. . . . . . . . . . . . b. . . . . . . . use? . . . . . . . . . . . Was your vehicle available for use during off-duty hours? . . 47. a. . Enter the number of miles you used your vehicle during 2013 for: a. . . . . . If "Yes. . . If "Yes. . . . . . Do you have evidence to support your deduction? . . Do you have evidence to support your deduction? . . . you should change it there. . . . . . b. . . . . . Was your vehicle available for use during off-duty hours? . . . . . . . . . . . . . . . . . . . . purposes? . . . . . . . . Do you (or spouse) have another vehicle available for pers. . . . . . . .SCHEDULE C (Form 1040) Mari (CONT'D) PAGE 3 N Frost 2013*09 SSN: 123-45-6787 CONTINUATION SHEET FOR PART IV -. . . . . . . . . . . . . . . . . . . . . . . . use? . 47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . When did you place your vehicle in service for bus. . . . . . . . Other: Yes 45. . . . . . . . . b. . . .INFORMATION ON YOUR VEHICLE Note: The information on this Continuation Sheet carries from the Vehicle Worksheet. . . Enter the number of miles you used your vehicle during 2013 for: a. . . . . Was your vehicle available for use during off-duty hours? . . . . . . . . . . . . . . . . . . . . . . . Note: Line 5h includes capital loss carryovers from K-1 (Est/Tr). . .500 MINI-WORKSHEET FOR LINE 11. . . . . . . . . . .500 0 -21. Gain from Form 4797. . . . . .SCHEDULE D (FORM 1040) Will PART I CAPITAL GAINS AND LOSSES S Frost Short-Term Capital Gains and Losses--Assets Held One Year or Less (d) Proceeds (sales price) See instructions for how to figure the amounts to enter on the lines below. . . . . . . Combine lns 1a-6. 2013*12 OMB No. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Short-term gain/loss from Form 8824 . . . . . . Not For Filing . line 11. . . . . . . . . . . . 6 Short-term capital loss carryover . . . .6 0 7 Net short-term gain/loss. . Pt II. Short-term gain/loss from Form 4684 . .(e) and combine (g) 0 0 0 0 0 0 0 0 0 0 0 0 21. . 1545-0074 SSN: 111-11-1111 (g) Adjust to gain/loss from Fm 8949. . . . . . . . . . . . . . . . . Short-term gain/loss from Form 6781 . . . . . Part I . . . . . . . . . . . . . . . . . . . . 8a Long-term totals from Form 1099-B for which basis was reported to IRS and for which you have no adjustments (see instructions) 8b Totals from all transx on Form 8949 with Box D checked 9 Totals from all transx on Form 8949 with Box E checked 10 Totals from all transx on Form 8949 with Box F checked (g) Adjust to gain/loss from Fm 8949. . . . . . . . . p'ship. . . . . . . . . Total short-term gain/loss from other forms . . . . . . . . . . Long-term gain from Form 2439 . . . . 0 0 4 0 5 Net sht-term gain/loss. . . . . . . . . . 4 Short-term gain/loss from other forms . . . . l 2(g) (e) Cost (or other basis) (h) Gain or (loss) (d) . . . . . . . . . . . Pt I. . . . . . . . . 5 Note: We carry the amount on line 6 from the Last Year's Data Worksheet. . . . . . . LONG-TERM GAIN/LOSS FROM OTHER FORMS Gain/Loss Whole Year a. . c. . . . . . . . . . . . . . . . . . . . . . . 1a Short-term totals from Form 1099-B for which basis was reported to IRS and for which you have no adjustments (see instructions) 1b Totals from all transx on Form 8949 with Box A checked 2 Totals from all transx on Form 8949 with Box B checked 3 Totals from all transx on Form 8949 with Box C checked a. code B. . . . . . col h . . e. ln 2(g) (e) Cost (or other basis) (h) Gain or (loss) (d) . . d. . . . . 0 b. . . . . . . . fiduciary . . . . . . . . . . .(e) and combine (g) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MINI-WORKSHEET FOR LINE 4. . . . . . 0 PART II 7 Long-Term Capital Gains and Losses--Assets Held More Than One Year (d) Proceeds (sales price) See instructions for how to figure the amounts to enter on the lines below. . . . . . . . . . . . . . . . . . SHORT-TERM GAIN/LOSS FROM OTHER FORMS Short-term gain from Form 6252 . . . . . . . . . . . . . . . . . S corp. . . . . . . . b. . . . . . . . . . . . . 750 18. . . . . . Total long-term gain/loss from other forms . 11 Long-term gain/loss from other forms . d. f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Note: We enter any capital gain distributions from Form 8814 next to ln 13. . . . . . . . . . . . . . . . . . . . . . col h . . . . . . . . . . . . 15 0 0 -2. . . . . . . . . . Long-term gain/loss from Form 6781 . 11 Not For Filing 18. . . . . . 13 Capital gn distrib . . . . . . . . . . . . . .750 18. . p'ship. . . . . . e. . g. . . . . . . . Note: We carry the amount on line 14 from the Last Year's Data Worksheet. . . . . . 13 14 Long-term capital loss carryover . . . S corp. . . . . . fiduciary . . . .14 15 Net long-term gain/loss. . . . . . . . . . line 11. . . . . . . . . . . . . . . .c. .750 KIA END OF PAGE 1 SCHEDULE D (CONT'D) PAGE 2 2013*12 . . . . . . . . . . . . . . . . Combine lns 8a-14. . . . . . . . . . . . . . Long-term gain/loss from Form 8824 . . . . . . . . . . . . . . code C. . . . . . . . . Note: Line 12h includes capital loss carryovers from K-1 (Est/Tr). . . . . . . . . . Long-term gain from Form 6252 . . . . . . . . . . . . . . . . . . . . . .750 12 Net long-term gain/loss. Long-term gain/loss from Form 4684 . . . . . . . . . . . . . . . . . . . . . Form 2439. . Long-term capital loss carryover from Schedule D. . . . . . . . . . . . . . . . . . . . . . line 13. . . . . . . . . . . Form 8824 . . . . . . . Unrecaptured gain from Schedules K-1 (P/S) . . . . . . .SCHEDULE D (Form 1040) Will PART III 16 17 18 (CONT'D) PAGE 2 S Frost 2013*12 SSN: 111-11-1111 Summary Combine lines 7 and 15. box 1d . ii. . . . . . . . . . Form 6252 . . . . . . . . . . . if not already included on lines a . . . . . . Gain (but not loss) from the sale or exchange of an interest in a partnership. . . . . . . . . . . UNRECAPTURED SECTION 1250 GAIN Gain/Loss a. line 13. . . . . . if any. . . is more than zero) . Unrecaptured gain from Form 4797. or trust held for more than 1 year and attributable to unrealized appreciation of collectibles. . Line e minus line f . . . . . . . h.16 If line 16 is a gain. . . . . . . . . e. . .e. Then go to line 22. . . . Section 1202 exclusion from Capital Gains and Losses Worksheet . . . . . . . . . g. . . . . . . . . . box 2d . from Schedule D. . . . . . . . . . . . . . . . . and go to line 22. . . . . . Collectibles gain or (loss) from: Form 4684. . . . . . . . . . . . . . . . . . . . . . . . . . or trust . . . . . . . . . . . . . . .. . . . . . . . Loss. . enter the amount from line 16 on Form 1040. . . . . . . c. . . . Unrecaptured gain from the sale or exchange of an interest in a partnership attributable to section 1250 gain. . . . . S corporation. . . . . . 18 MINI-WORKSHEET FOR LINE 19. No. . line 7 .on Form 1040. b. . .21. . . . . . . . . . h. . . . . . . and Sch K-1 (Form 1041). . . . . . . . . . Collectibles gain reported to you on: Form 1099-DIV. . . . . . . . estate. d. . . . . . . Unrecaptured gain from Form(s) 6252 for property held more than one year not reported on line b . . . . . . . iv. . Combine lines a . . j. f. . . . . . . . . .. . . . . . . iii. .. . . . . . . . . . . . . . . . . . . . line 8 . . . . . . . . . . . . . . . . . . . . . . . . . If line 16 is a loss. . . Skip lines 18 . MINI-WORKSHEET FOR LINE 18. . . . Go to line 18. . . . . . . . . . skip lines 17 through 20 below. . . . . . . . . . iii. . . . . . . . . Form 4684. . . . . . . . . . . . . . . . . . . . . . . . . . . ln 14. . . line 15. . . . line 4 (but only if i. . . . . . . . Also be sure to complete line 22. .. . . . . . . . . . . . . . . . . . . . . . Smaller of line d and Form 4797. . . . . ii. . . e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S corporation. . . . . . . Are lines 15 and 16 both gains? Yes. . i. . . . . . . not reported -2. . . . . . Then go to line 21. . . . . . c. . . i. . . . . . . . . . . . 28% rate gain . . . . . . . . . . . . Part III . . . code C. . . . 28% rate gain from charitable gift annuity on Form 1099-R . . . . . f. . . Unrecaptured gain from Form(s) 6252 for trade or business property held more than one year . 28% RATE GAIN/LOSS a. . . . . . . . . . .750 Not For Filing . . . . b. If line 16 is zero. skip lines 17 through 21 below and enter -0. . . . Form 4797. . . . . . . . . Then go to line 17 below. . . . . . . . . Collectibles gain or (loss) from Capital Gains and Losses Worksheet . . . Form 6781. . . . . . . . . . . . . . . . . . . . . . . . . . . Unrecaptured gain from the sale or exchange of an interest in a partnership attributable to section 1250 gain. . . . . . . . . . box 11. . . . . . . . . . . . . . . . . Schedule K-1 from a partnership. line 7 .h (not less than zero) . . i. . . . . . . . . Note: Line a doesn't include unrecaptured gain from installment sales. . . . . . reported on a Schedule K-1 . . . . . . . Line a + line b + line c . . . . . . . . . . Attach required statement . . . . . . . . .. . . . d. g.. Part II . . . . . . . . . . . . . . . . .062 . . . . . .k. . . . . . . . . . . . p. . . . . . . . . . . . . . . . . . . . . . . . . . . . .100 2 Qualified dividends from Form 1040. . . No. . . . . .line 12 . . . . . . . . . . . . . . r. . . . . . . . . No. . . . . . . . . SCHEDULE D TAX WORKSHEET 1 Taxable income from Form 1040. . . . . . . . . . .000 ($1. . . . . . . . . . . . . l. . 0 9 Line 7 . . Unrecaptured gain from Schedule K-1 (E/T). . . Are lines 18 and 19 both zero or blank? Yes. . . . . . . . . Loss. 3.500 17 Smaller of line 14 or line 16 . . . . . . . . . Other unrecaptured section 1250 gain from the sale or disposition of section 1250 property. . . . . . . . .line 4 (not less than zero) . . .500 if married filing separately) 22 Do you have qualified dividends on Form 1040. . . . . . . . . . . . . . . . . . . . . .100 6 Line 2 . . . . . . . . Lines a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19 Note: The program incorporates the Qualified Dividends and Capital Gain Tax Worksheet referred to on lines 20 and 22 into the Schedule D Tax Worksheet shown below. . . . . . . . . . . . Lines g through m . . . . . . . . . line 9b? Yes. . . . . . . . . . . 0 8 Smaller of line 3 or line 4 . . . . . . . . . . . . . . . . . . . . .750 7 Smaller of ln 15 or ln 16 of Sched D . . . . .line 8 (not less than zero) . . . . . 14 Line 1 . from Schedule D.500 16 Smaller of line 1 or line 15 . . . . . . . . . Do not complete lines 21 and 22 below. . . . . . . line 43 . . . . . 13 Line 10 . . . . . 0 if smaller) . .100 80. . . . . . . . . . . . . . . . . . . . . . . . . .750 83. . . . . Combine lines o . . . . . . .line 10 (not less than zero) . . . . . . . . Unrecaptured section 1250 gain. . line 18 + Sched D. . . . . (2) From other 1250 property . .250 if single or } married filing separately } 72. . . . . . . . . . . . . code C . . . Complete the rest of Form 1040. . Line n minus line r (not less than zero) . . . . . . . . . . line 4e (or write-in amount. . . . . . . . . . . . . . 80. . . . . . 80. .500 $72. . . . . . . . . . . . . 4 Form 4952. . -2. enter as a positive amount. . . . . . . . . . . . . . . .100 10 Line 6 + line 9 . . . . . . . . . . . . . . . . . . . . . . . . . Complete the Qualified Dividends and Capital Gain Tax Worksheet in the 1040 instructions. . . m. . . . . . . . This amount is taxed at 0% . . . . . . . .line 13 (not less than zero) . . . . . . .f of Mini-Worksheet for Line 18 . and Schedule K-1 (Form 1041). . . . . . . s. . . .q. 72. . . . . . .line 5 (not less than zero) . . . line 19 . . . . . . n. . . . . . . . . . line 4g . . . . . . . . . . . . . . . . . . . . . . . . line 9b . line 14. . . . . . . . . . . . . . . . . 21 If ln 16 is a loss. . . . 3. . . . . . . . . . . . . . . If a loss. not reported on a Schedule K-1 . . . o. Long-term capital loss carryover from Schedule D. . . . . . . . . . . . . . . . . . . . . 0 2. . . REIT or mutual fund not reported on Form 2439 . . . . . . . . . . . . Unrecaptured gain from Form(s) 2439 . . . . . . . . . . . ln 13 the smaller of: 21 The loss on line 16 $3. . . q. . . . . . . . . . . . . . 19 partnership attributable to section 1250 gain. . . . . . . . . . . . . . box 11. . . .062 18 Line 1 . 0 11 Sched D. . . . . . . . . . or } $48. . . . . . . . . . . . . . . . Not For Filing Unrecaptured section 1250 gain . . . . . . . . . . . . . . . 0 5 Line 3 . . . . 20 19 Larger of line 17 or 18 . . . . . . . . . . . . . . . . . . . . 3. line 7 . . . . . . . . . . Do not complete lines 21 and 22 below. Complete the Schedule D Tax Worksheet. enter here and on F1040. . . . . . . . . Total other unrecaptured 1250 gain . . . .062 20 Line 16 .162 3. If zero or a gain. . .600 if head of household } 72.line 17. . . . . . . . (1) From sale of residence . . . . . . . . . . . . . . enter 0 . . . . 3 Form 4952. . Complete the Qualified Dividends and Capital Gain Tax Worksheet in the 1040 instructions. . . . . 0 12 Smaller of line 9 or line 11 . . . . . . . . . . . . . . . . if any. . . . .500 if married filing jtly } or qualifying widow(er). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Enter: $36. . . . . . skip lines 39 through 41 and go to line 42. . 5 0 6 Gain. . . . . . Tax on line 1 amount . . .651 12. .876 12.750 97. . . . . . . . . . . . . . . 5 Loss from Schedule D. Not For Filing 465 0 37 Line 33 . 1 2 Amount of the loss from line 21. . . . . . . . . 41. 3. . . . . .062 Line 19 + line 20 . . . line 44 .500 if married filing separate returns). . . . . . . . . . .750 0 . . .750 11 Line 4 minus line 5. . . . . and 37 . . . . . . . . . . . . . . . . . . . . . . . . if any. . . . Smaller of line 43 or 44. enter 0 on line 5 and go to line 9. . . . . . . . . . . . . . skip lines 9 through 13. . . . . . . . . . . . . Line 5 minus line 7. . . . . . . . . . . . . . . . . . . . . . . . 40 Line 1 minus line 39 . 38 Line 37 times 25% (. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .750 0 2. . . . . . . . .13 42 43 44 45 11. . . . . 3 4 Smaller of line 2 or 3 . 20. . . . . . . . . . . . . . . line 7. . To Form 1040. . . . Line 34 . . . . . . . . . .11 12 Line 10 plus line 11 . . . . . . . .7 8 Short-term capital loss carryover to 2014. . .341 12. go to line 9. . . . . . as a positive amount . . . . 0 Line 21 minus line 30 . . . . . . . . . . . . . . . . CAPITAL LOSS CARRYOVER WORKSHEET You may deduct capital losses up to the amount of your capital gains plus $3. . . . . . . . . . . as a positive amount. line 41 (may be less than 0) . . . . .20) . . . . . . . . . Tax on line 19 amount using Tax Tables or Tax Comp Wksht . . . . . . . . skip lines 21 . . .100 Line 25 . . . . . Otherwise. . . . . .15) .12 13 Long-term capital loss carryover to 2014. . . . 28. 10 2. . . . . . . . . . . . . . . . line 41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . line 15. . . . . . . . . . . . go to line 21. . . . . .862 2. . go to line 39. . .000 if married filing } separately } 450. . . . . . . . . . . . . . . . . . . . . .100 Line 22 + line 28 . . Smaller line 9 or Schedule D. . .000 if head of household } 83. . . . . . . from Schedule D. . . . . . . . . . . . . . . is zero or blank. . . . . .162 Smaller of line 1 or line 24 . . . . . . . . . Line 31 times 20% (. 32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . go to line 5.100 Smaller of line 1 or line 13 . . . 31. . . . . . . . . . . . . . . . . . .line 36 (not less than 0) . . . .612 2. . . . . . . . . .41 and go to line 42. . . . . . . . . . . . . . . . . . . . . . Use this worksheet to figure your capital loss carryovers from 2013 to 2014 if line 21 is a loss and (a) that loss is smaller than the loss on line 16 or (b) Form 1040. 0 Amount from line 20 . . . . . . . . . . 3. . . Lines 29. . . . otherwise. . . . . . . 3. . . . . . . but not less than zero . . . . .750 0 2. . . . . . . . .line 35 (not less than 0) . . . . . . . . . . . . . . . . . . . . Otherwise. . . . . .000 if married filing jtly } or qualifying widow(er). . . . . if any. . . . .100 Smaller of line 23 or line 27 . . . . Line 28 times 15% (. . . . . . . . . . . . . . . . . . . . . . . . . . Otherwise. . . . . . . . . . .28) . . . 39 Lines 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 10 plus line 19 . . . .21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 If lines 1 and 16 are the same. . . . . . . . . Tax on all taxable income. . . . . . skip lines 31 . . . . . . . . as a positive amount . . . . . . . . . . . . . . . . .750 2. . line 18. . . . . . . . . . . . . . . . . . . but not less than zero . . . . . . . . . . . . . . . . . . 6 7 Line 4 plus line 6 . . . . . . . . otherwise. . . . .41 and go to line 42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25) . . . . . . . . . . . . .9 0 10 Gain. . . . . . . . . . . . . . . . . . . 2 3 Combine lines 1 and 2 (not less than 0) . . . . . . . . 3. . . . 9 Loss from Schedule D. . . . . . line 19 . . . . . . If Schedule D. . . . . . . . . . . . . . . Amount from line 1 . . . . . . . . . . .000 $450. . . . . 38. . . . . . . . . . . . . . . . . . . . . . .line 26 (not less than zero) . . . . . . . . . . . . If lines 1 and 30 are the same. . . . . . . . .000 ($1. . . . . .341 94. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . is less than zero. . . . . . . . . . . . . . . . . . . but not less than zero . . . . . 80. .000 if single or } $225. . . .8 Note: If line 15 of Schedule D is a loss. line 7 . . Line 9 minus line 12. . . . . . . . . from Schedule D. . . . 1 Amount on Form 1040. . . . . . . . . . . . . . .line 22 (not less than zero) . Capital losses that exceed this amount are carried forward to later years. . . . . and 42 . . . 41 Line 40 times 28% (. . . . 3. . . . . . . . . . . . . line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Note: If line 7 of Schedule D is a loss. . . Enter: $400. . . or } $425. .100 Line 21 . go to line 31. . . . . . . . . . . . . Enter the total directly on Schedule D. B. line 1a. (d) . the transactions for which basis was reported to the IRS. complete as many forms with the same box checked as you need. Before you check Box A. Most brokers issue their own substitute statement instead of using Form 1099-B. complete a separate Form 8949. determine whether you received any statement(s) and. Check only one box. Note.FORM 8949 Sales and Other Dispositions of Capital Assets Will S Frost 2013*12A OMB No. You must check Box A. or C below. 1545-0074 SSN: 111-11-1111 Note: Use the Capital Gains and Losses Worksheets to enter your capital transactions. (A) Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above) (B) Short-term transactions reported on Form(s) 1099-B. You may aggregate all short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. you are not required to report these transactions on Form 8949 (see instructions). If more than one box applies for your short-term transactions. Information will carry to Form 8949 from the worksheets. for each applicable box.g. Please note that in some cases the description of the transaction that carries from the Capital Gains and Losses Worksheet may be truncated when it appears below. For long-term transactions. page 1. They also may provide basis information (usually your cost) to you on the statement even if it is not reported to the IRS. 100 sh.) (b) Date acquired (c) Date sold or disposed (d) Proceeds (sales price) (e) Cost or other basis Adjustment if any to gain or loss (f) (g) Code(s) Amt of adj (h) Gain or loss. Transactions involving capital assets you held one year or less are short-term. Brokers are required to report basis to the IRS for most stock you bought in 2011 or later. PART I Short-Term. see page 2. B. XYZ Co. or C below. If you have more short-term transactions than will fit on this page for one or more of the boxes. if so. showing basis was not reported to the IRS (C) Short-term transactions not reported to you on Form 1099-B 1 (a) Descrip of property (e. The full description will appear on the copy of Form 8949 that prints out with your paper return.(e) + (g) Not For Filing . KIA END OF PAGE 1 Form 8949 (CONT'D) PAGE 2 2013*12A . or line 3 (if Box C above is checked). enter in column (e) the basis as reported to the IRS. line 1b (if Box A above is checked). (e). and enter an adjustment in column (g) to correct the basis. Add amounts in cols (d). See Column (g) in the instructions for how to figure the amount of the adjustment. (g). Enter here and include on Sched D.Not For Filing 2 Totals. line 2 (if Box B above is checked). and (h) (subtract negative amounts). 2 Note: If you checked Box A above but the basis reported to the IRS was incorrect. you are not required to report these transactions on Form 8949 (see instructions). (D) Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above) (E) Long-term transactions reported on Form(s) 1099-B. see page 1. Note.500 O 0 -5. showing basis was not reported to the IRS (F) Long-term transactions not reported to you on Form 1099-B 1 (a) Descrip of property (e.g. for each applicable box. Check only one box. E.000 Bad Debt 04/12/2012 0 5. Brokers are required to report basis to the IRS for most stock you bought in 2011 or later. (d) . or F below.Form 8949 Will (CONT'D) PAGE 2 S Frost SSN: 2013*12A 111-11-1111 Most brokers issue their own substitute statement instead of using Form 1099-B. If more than one box applies for your long-term transactions. E. or F below. PART II Long-Term.000 0 -16. XYZ Co.) (b) Date acquired (c) Date sold or disposed (d) Proceeds (sales price) (e) Cost or other basis Adjustment if any to gain or loss (f) (g) Code(s) Amt of adj (h) Gain or loss. You must check Box D. For short-term transactions. complete a separate Form 8949. They also may provide basis information (usually your cost) to you on the statement even if it is not reported to the IRS. If you have more long-term transactions than will fit on this page for one or more of the boxes. line 8a. 100 sh.500 0 0 0 0 0 0 0 0 0 0 0 Not For Filing . the transactions for which basis was reported to the IRS. complete as many forms with the same box checked as you need.(e) + (g) FMA 08/05/2011 0 16. page 2. determine whether you received any statement(s) and. Before you check Box D. Enter the total directly on Schedule D. You may aggregate all long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Transactions involving capital assets you held more than one year are long-term. if so. 0 2 Totals. Add amounts in cols (d), (e), (g), and (h) (subtract negative amounts). Enter here and include on Sched D, line 8b (if Box D above is checked), line 9 (if Box E above is checked), or line 10 (if Box F above is checked). 4 0 21,500 Note: If you checked Box D above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the instructions for how to figure the amount of the adjustment. 0 -21,500 Not For Filing SCHEDULE SE (Form 1040) Will SELF-EMPLOYMENT TAX S Frost 2013*17 OMB No. 1545-0074 Social Security No . . . . 111-11-1111 Note: You must use section B if you received wages or tips AND the total of all your wages and tips subject to Social Security, or railroad retirement tax plus your net earnings from self-employment is more than $113,700. Your wages subject to Social Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . "X" here to use section B. Otherwise, we'll use section A. We "X" this box automatically if (1) you have any Social Security wages or tips, AND (2) your Social Security wages and tips plus your selfemployment income exceeds $113,700. We also "X" this box automatically if you select one of the optional methods (i.e., farm or nonfarm) in section B. Note: There may be are other situations in which you have to use Section B. See the chart below. 94,000 May I Use Short Schedule SE (Sec. A) or Must I Use Long Schedule SE (Sec. B)? Did You Receive Wages or Tips in 2013? No ( = N) Yes ( = Y) Are you a minister, member of a religious order, or Was the total of your wages and tips subject to Social Security Christian Science practitioner who received IRS approval not or railroad retirement tax plus your net earnings from self- Y to be taxed on earnings from these sources, but you owe self-employment tax on other earnings? Y employment more than $113,700? No No Did you receive tips subject to Social Security or Medicare Are you using one of the optional methods to figure Y Y tax that you did not report to your employer? your net earnings (see IRS Instructions)? No No Did you receive church employee income reported on Form W-2 of $108.28 or more? Y N Did you report any wages on Y Form 8919, Uncollected Social Security and Med. Tax on Wages? No You May Use Short Schedule SE You Must Use Long Schedule SE (Section A) (Section B) SELF-EMPLOYED HEALTH INSURANCE DEDUCTION (SEHID) Self-employed health insurance deduction from Form 1040, line 29 . . . . . . . . . . . . . . . Allocation of SEHID to the taxpayer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Allocation of SEHID to the spouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 11 BANKRUPTCY CASES Enter the amount of Chapter 11 bankruptcy income from self-employment that you reported on Form 1041 of your bankruptcy estate . . . . . . . . . . . . . . . . . . . . . . . . See IRS instructions. We include this in line 3. NOTARY PUBLIC FEES EXCLUDED FROM SE INCOME If part of your self-employment income is from notary fees, enter the amount of those fees here to reduce your self-employment tax . . . . . . . . . . . . . . . . . We reduce line 3 by this amount. CONSERVATION RESERVE PROGRAM PAYMENTS EXCLUDED FROM SE INCOME Beginning in 2008, farmers receiving social security retirement of disability 0 0 Not For Filing (CRP) payments. However, these are still subject to income tax. If you reported any of these payments on Schedule F, and you received social security or disability benefits, enter the amount here to exclude them from Self-employment income and reduce your self-employment tax . . . . . . . . . . . . . . . . . We carry this amount to line 1b. DETERMINING SELF-EMPLOYMENT TAX FOR CLERGY AND CHURCH EMPLOYEES Do not complete this form if you are a church employee or minister who has already had Social Security tax withheld on all of your income as a minister or church employee. YES NO a. Were you a church employee but not a minister? . . . . . . . . . . . . . . . . . . . . . . . If you answered YES, skip the rest of this section and go to Section B, Line 5a. b. Are you a minister or member of a religious order? . . . . . . . . . . . . . . . . . . . . . c. If you are a minister, have you taken a vow of poverty or filed and received an approved Form 4361? . . . . . . . . . . . . . . . . . . . . . . . . . . . Exempt: If you answered YES on line c above your qualified services (most services you perform as a minister, priest, rabbi, etc.) are exempt from selfemployment tax and will not be included on line 2 below. You may need to make an adjustment if some of the services reported on your W-2 or Schedule C are non-qualified. Enter the amount of your non-qualified services and we'll include them on line 2. d. Enter the amount of your NON-qualified services . . . . . . . . . . . . . . . . . . . . . . . . Non-Exempt: If you answered NO to question c above, we need to include your minister's wages not subject to FICA and your housing allowance on line 2 because these are subject to self-employment tax. e. W2 Wages reported in Box 1 of Form(s) W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . f. Housing Allowance subject to self-employment tax . . . . . . . . . . . . . . . . . . . . . . . While not subject to income tax, your housing allowance is subject to self-employment tax. See instructions for Schedule SE and Publication 517 if you would like more information. g. Unreimbursed employee expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Deduct all your allowable unreimbursed trade or business expenses that you incur in performing ministerial services as a common-law employee of the church. We'll deduct this amount from line 2 below. Attach an explanation for all line 2 adjustments. SECTION A Not For Filing 0 Short Schedule SE 1a. Net farm profit/loss (Sch F, ln 34, & K-1, 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 Z . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b 2. Net business profit or loss (Sched C, C-EZ, K-1) . . . . . . . . . . . . . . . . . . . . . . . . 2 Schedule K-1, box 14, code A, carries to line 1 if from farm partnerships, and to line 2 otherwise. See IRS instructions 0 0 0 for other income to report. 3. Combine lines 1a, 1b, and 2. . . . 4. Line 3 * 0.9235. If under $400, you don't owe SE tax; DON'T . 3 0 file this schedule unless you have an amount on line 1b . . . . . . . . . . . . . . . . . See instructions if line 4 is less than $400 due to Conservation Reserve Program payments. 5. Self-employment tax. To Form 1040, line 56 . . . . . . . . . . . . . . . . . . . . . . . . . . If the amount on line 4 is: $113,700 or less, multiply line 4 by 15.3%. More than $113,700, multiply line 4 by 2.9% + $14,098.80 6. Deduction for one-half of self-employment tax. Multiply line 5 by 50% (.50). Enter the result here and on Form 1040, line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 0 5 0 6 0 KIA END OF PAGE 1 SCHEDULE SE (CONT'D) PAGE 2 2013*17 960 or (b) Your net farm profits (Schedule F. . . . . "X" if minister. A.65% railroad retirement (tier 1) tax for 2013 . Maximum income for optional methods . . . . . 9 10 11 12 9. to Social Security tax . . . . . and 8c . . . (0 if under $100) . . skip lines 1-4b. . . . .9235. . . . line 34. . PART II 13 . . . . . . line 4b or listed on Schedule K-1 (Form 1065) box 20. . . . To Form 1040. . . . If less than $400. .OPTIONAL METHODS TO FIGURE NET EARNINGS (See IRS Instructions) FARM OPTIONAL METHOD: You may use the farm optional method only if: (a) Your gross farm income (Schedule F. line 56 . . 7. See page SE-1 of IRS instructions. . . . . . . . . code A. . . . . . . . . . . AND you filed Form 4361. . . . Wages from Form 8919. . . .4% . c. . . . . . but have $400 of other earnings . . . . . . . . . "X" this box if you're electing the Farm Optional Method. . . member of a religious order. . . . . . . d. . . . . and 2. . . . . . . . . . . . . . 8d Line 7 . . C-EZ. . . . . . . . . . 12. . . 2 1b Schedule K-1. . see IRS instructions. We'll enter zero on line 4c and complete the rest of this schedule. (If zero or less. . . . . . enter the amount of Conservation Reserve Program payments included on Schedule F. . . . . . . . . .SELF-EMPLOYMENT TAX Note: If your only self-employment income was from earnings as a minister. . . 6. . . . . . Add lines 8a. 3. . . . . . . . . . . See IRS instructions for other income to report. . . Note: If your only income subject to self-employment tax is church employee income. . . . . . . . . . . . . . . 13. . . box 14. 1b. ln 34. . . . 10. . enter 0 on line 4c and go to line 5a. . code A . . . . line 9. & K-1. Line 4a + 4b. . .line 8d. . . and Schedule K-1 (Form 1065). 8a b. or Christian Science practitioner. . . . . . . . . . . b. . . . 8b Note: Line 8b is carried from Form 4137 line 10. . . .50). . code A) . . . . 5b 6 7 113. . . . . . . . 11. . . . . . . . . . . . . . . . . . . lines 15 + 17 . . . . . . . . . . etc. . . . . . b. . Income from services as a minister or member of a religious order is not church employee income. Net business profit or loss (Sched C. . The smaller of line 6 or line 9 multiplied by 12. . Lines 10 + 11. If you received social security retirement or disability benefits. 3 . . . 4c Exception: "X" here if you had church employee income. . . . . . filed Fm 4361. . . .SCHEDULE SE (Form 1040) (CONT'D) PAGE 2 2013*17 Social Security No . . .2% portion of the 7. . . . . . . . . . . . . . . . . Unreported tips subj. . . . . . . . . . . . . 14. . etc . . . . .9% . . . . . . and line 4c is less than $400. . Multiply line 12 by 50% (. . . .do not file this schedule . . . Self-employment tax. . . . . . . .9235. . . . . . . . . . . . . . . . . . 5a Line 5a * . . . . . . . . . . . 14 4. . . . . . . . Line 10 . . . . . . . . . Line 6 multiplied by 2. .700 8a. 4a. 4a 4b c. . . . code B) was not more than $6. . . . . Skip line 2 if you elect the nonfarm optional method. 1a 2. . . code Z . . . Net earnings from self-employment. . . 5a. . . . . . . . . 8b. . . carries to line 1 if from farm partnerships. . . . .. . Combine lines 1a. . . . Maximum amount of combined wages and self-employment earnings subject to social security tax or the 6. . .) . . . . . . . . . . . line 3 * 0. . . . . . . . . box 14. . . . . . . . . If you "X" this box. . . . Else line 3 b. . . . . box 14. . . . Enter church employee income from Form W-2 . . . and to line 2 otherwise. line 27 . . . 1a. . . . . Net farm profit/loss (Sch F. . Note: Skip line 1 if you elect the farm optional method (Part II below). . . Deduction for one-half of self-employment tax. . . Line 4c plus line 5b . Enter the result here and on Form 1040. and Schedule K-1 (Form 1065). .minus the amount you would have entered on line 1b had you not used the optional method) were less than $5. . .024. . enter zero. . If line 3 is more than zero. . . . . . 8c Note: The program does not support Form 8919. Total soc sec wages and tips from W-2's. . . then we blank out line 1 above. . . . . . . (Part II below). K-1) . . SECTION B LONG SCHEDULE SE PART I .640 Not For Filing . . . . If you elect one or both optional methods. . . . . . . . . . . . . . box 14. . . line 3. . KIA 17 . and Schedule K-1 (Forms 1065). . 15 NONFARM OPTIONAL METHOD: You may use the nonfarm optional method only if: (a) Your net nonfarm profits (Schedule C. . . . 15a. . . . . . . . . . box 14. . . . . Farm Opt Method:smaller of 2/3 gross farm income or $4. . . . . . . Line 15 is carried to line 4b. line 7. . . . . . . . . . . . Nonfarm Optional Method amount . Gross nonfarm income . . . . . . . 16 17a. . . . . . . code C) and (b) You had net SE earnings of at least $400 in 2 of the prior 3 years. Caution: You may use this method no more than five times. . . . . . Schedule C-EZ. Note: If you elect to use the Nonfarm Optional Method. . . . . . . . . then we blank out line 2 above. . Line 17 is carried to line 4b if you elected the Nonfarm Optional Method by placing an "X" in the box above line 16. . . . . . . . . . . . . . . . Line 14 . line 31. . . . . . . . code A) were less than $5. above. . . .Not For Filing Note: If you elect to use the Farm Optional Method. . . . . . . . . . . . Gross farm income . . code B or ii) $4. . . . Schedule C-EZ. .024 and also less than 72. 17a 17. we enter on line 15 the smaller of i) 2/3 of Schedule K-1 (Form 1065) box 14.189% of your gross nonfarm income (Schedule C. If you place an "X" in this box. . . . . . . . . . 15a 15. "X" this box if you're electing the Nonfarm Optional Method. the amount on line 16. we enter on line 17 the smaller of: i) 2/3 of line 17a or ii) if you elected the farm optional method. . . . . . . . . . box 14. . . . . . . . .line 15 . . . .640 . . . . . . . .640. . 16. . . . . if you elected the Farm Optional Method by placing an "X" in the box above line 14. . . and Schedule K-1 (Form 1065). line 1d. e. . 0 May I Use Short Schedule SE (Sec. . . . . . . A) or Must I Use Long Schedule SE (Sec. . . . . . . . . . we'll use section A. . B)? Did You Receive Wages or Tips in 2013? No ( = N) Yes ( = Y) Are you a minister. . . . . . . Tax on Wages? No You May Use Short Schedule SE You Must Use Long Schedule SE (Section A) (Section B) SELF-EMPLOYED HEALTH INSURANCE DEDUCTION (SEHID) Self-employed health insurance deduction from Form 1040. . . . farmers receiving social security retirement of disability 0 0 Not For Filing . NOTARY PUBLIC FEES EXCLUDED FROM SE INCOME If part of your self-employment income is from notary fees. . . 1545-0074 Social Security No . . . . . Otherwise. . See the chart below. . . . . . . . . . . . . . . . . . . . We also "X" this box automatically if you select one of the optional methods (i. . . . . . . . . . . Your wages subject to Social Security . AND (2) your Social Security wages and tips plus your selfemployment income exceeds $113. Uncollected Social Security and Med. .28 or more? Y N Did you report any wages on Y Form 8919. . . . . . . . . . . Allocation of SEHID to the spouse . . . . . . enter the amount of those fees here to reduce your self-employment tax . . .700. member of a religious order. .700? No No Did you receive tips subject to Social Security or Medicare Are you using one of the optional methods to figure Y Y tax that you did not report to your employer? your net earnings (see IRS Instructions)? No No Did you receive church employee income reported on Form W-2 of $108. . . . line 29 . . .700. . . . . "X" here to use section B. We include this in line 3. We "X" this box automatically if (1) you have any Social Security wages or tips. We reduce line 3 by this amount. . . . . . but you owe self-employment tax on other earnings? Y employment more than $113. . . . . CONSERVATION RESERVE PROGRAM PAYMENTS EXCLUDED FROM SE INCOME Beginning in 2008. . . . farm or nonfarm) in section B. . . . . . . . . . . . . . 123-45-6787 Note: You must use section B if you received wages or tips AND the total of all your wages and tips subject to Social Security. . . See IRS instructions. . . . . . . or railroad retirement tax plus your net earnings from self-employment is more than $113. . . . . . . . . . . . . CHAPTER 11 BANKRUPTCY CASES Enter the amount of Chapter 11 bankruptcy income from self-employment that you reported on Form 1041 of your bankruptcy estate . . . . . . . . . . . Allocation of SEHID to the taxpayer .SCHEDULE SE (Form 1040) Mari SELF-EMPLOYMENT TAX N Frost 2013*17 OMB No. . . . . . . . . . . . . .. . or Was the total of your wages and tips subject to Social Security Christian Science practitioner who received IRS approval not or railroad retirement tax plus your net earnings from self- Y to be taxed on earnings from these sources. . Note: There may be are other situations in which you have to use Section B. . . . . . . . . . . . . . . . . . you don't owe SE tax. . . Are you a minister or member of a religious order? . . If you are a minister.9% + $14. SECTION A Not For Filing 0 Short Schedule SE 1a. . . . . . line 4b or listed on Schedule K-1 (Form 1065) box 20. . . Multiply line 5 by 50% (. code A) . . line 56 . . . . . . .80 6. . . . . . . . . . . . . To Form 1040. enter the amount here to exclude them from Self-employment income and reduce your self-employment tax . . . . . . . . . . . . . C-EZ. . . . . K-1) . . . . . . . Line 3 * 0. . . . Deduct all your allowable unreimbursed trade or business expenses that you incur in performing ministerial services as a common-law employee of the church. . . . . . . . . . .) are exempt from selfemployment tax and will not be included on line 2 below. . 1a b. . . 5. Enter the amount of your non-qualified services and we'll include them on line 2. . . . . . . . c. . . your housing allowance is subject to self-employment tax. . . . . . . . . If the amount on line 4 is: $113. . . . . . . . . . .513 KIA END OF PAGE 1 SCHEDULE SE (CONT'D) PAGE 2 2013*17 . box 14. . . .025 6 2. . . . . . . . etc. . . . . Were you a church employee but not a minister? . .9235. . . If you answered YES. . . . . . . . . . . . . . . . .(CRP) payments. . . . . . . Line 5a. 2 Schedule K-1. carries to line 1 if from farm partnerships. . . . Non-Exempt: If you answered NO to question c above. . . . . . . . Enter the result here and on Form 1040. . . & K-1. b. . See instructions if line 4 is less than $400 due to Conservation Reserve Program payments. . . . . . . . If you received social security retirement or disability benefits. . . . priest. .50). See IRS instructions 0 0 35. . . . . . Attach an explanation for all line 2 adjustments. 1b 2. 3. . DON'T . . . . . . . enter the amount of Conservation Reserve Program payments included on Schedule F. .098. . 1b. . . . . . . and 2. . . e.3%. ln 34. . . . Housing Allowance subject to self-employment tax . and you received social security or disability benefits. . . . . . YES NO a. . . . . . . If you reported any of these payments on Schedule F. . . . . . . . . . . . However. . . . . . . . . Net business profit or loss (Sched C. . . . . . and to line 2 otherwise. Self-employment tax. . . . line 27 . You may need to make an adjustment if some of the services reported on your W-2 or Schedule C are non-qualified. we need to include your minister's wages not subject to FICA and your housing allowance on line 2 because these are subject to self-employment tax.563 for other income to report. . box 14. . . multiply line 4 by 2. . . . . . . . . these are still subject to income tax. . . . f. . . Unreimbursed employee expenses . . . . . Enter the amount of your NON-qualified services . . . If under $400. . More than $113. . multiply line 4 by 15. . . . . . . Deduction for one-half of self-employment tax. . . have you taken a vow of poverty or filed and received an approved Form 4361? . . . . . . . g. . . . . . . Net farm profit/loss (Sch F. . . . . . . . . . . . . . See instructions for Schedule SE and Publication 517 if you would like more information. . . . . . . . . W2 Wages reported in Box 1 of Form(s) W-2 . . . . . . 3 35. . . . rabbi. . . . We carry this amount to line 1b. . . code Z . . . . d.700. . . . . . . . . . . .563 file this schedule unless you have an amount on line 1b . code A. . We'll deduct this amount from line 2 below. . 4. . . . . . DETERMINING SELF-EMPLOYMENT TAX FOR CLERGY AND CHURCH EMPLOYEES Do not complete this form if you are a church employee or minister who has already had Social Security tax withheld on all of your income as a minister or church employee. . . skip the rest of this section and go to Section B. . . . . . .700 or less. . . . . . . . . 4 32. . Combine lines 1a. While not subject to income tax. Exempt: If you answered YES on line c above your qualified services (most services you perform as a minister.842 5 5. . . . . . . . 4c Exception: "X" here if you had church employee income. Else line 3 b. 5a Line 5a * . . . . . . . lines 15 + 17 . . . . . .do not file this schedule . . . code A) . . 4a 4b c.SCHEDULE SE (Form 1040) (CONT'D) PAGE 2 2013*17 Social Security No . . . code Z . . . . . box 14. 5a. . Income from services as a minister or member of a religious order is not church employee income. . . . . . . code A. 1a 2. . . . . . .4% . . SECTION B LONG SCHEDULE SE PART I . . . . . enter zero. . . . . . . see IRS instructions. . . . . Line 6 multiplied by 2. . The smaller of line 6 or line 9 multiplied by 12. . . . . . . . . . Multiply line 12 by 50% (. 3 . . . . . . . .9235. . . 8d Line 7 . 8b.024. . . . If you "X" this box. . . . . . . . etc. . . . and 2. . . . . . . . . line 34.65% railroad retirement (tier 1) tax for 2013 . . . . 12. . 13. (Part II below). and line 4c is less than $400. . . See page SE-1 of IRS instructions. . . 6. . . line 9. . . . . . 8c Note: The program does not support Form 8919. . . . . . Maximum amount of combined wages and self-employment earnings subject to social security tax or the 6. . . . . . . . Skip line 2 if you elect the nonfarm optional method. . . . . . . . . . . . Line 4c plus line 5b . . . . . . . . . . . . . . . . Note: Skip line 1 if you elect the farm optional method (Part II below). . . . . . If less than $400. . . . . code A . .line 8d. . ln 34. . .minus the amount you would have entered on line 1b had you not used the optional method) were less than $5. Net farm profit/loss (Sch F. . See IRS instructions for other income to report. box 14. . . . . . . . . . . but have $400 of other earnings . C-EZ. to Social Security tax . . . . . . Line 10 . . . . . "X" if minister. . . . . b. . . (If zero or less. . 3. . . enter the amount of Conservation Reserve Program payments included on Schedule F. . . . . 2 1b Schedule K-1. . . . . . . . . If you received social security retirement or disability benefits. . . . code B) was not more than $6. . . . . . line 56 . . member of a religious order. . . . . . . etc . If you elect one or both optional methods. .50). or Christian Science practitioner. Net earnings from self-employment. . . . . .) . . . . . . . . . . . . . . . . . . . . . AND you filed Form 4361. . . . . . . . filed Fm 4361. . and to line 2 otherwise. . . A.640 Not For Filing . . K-1) . line 3 * 0. . . . . . . Total soc sec wages and tips from W-2's. . . . . . Add lines 8a. . line 4b or listed on Schedule K-1 (Form 1065) box 20. . . . . . . . Lines 10 + 11. . 5b 6 7 113. . . & K-1. . . . .700 8a. . 14 4. . . . Unreported tips subj. . . . . If line 3 is more than zero. PART II 13 . b. . . . . . . . . . . . . line 27 . . . . Deduction for one-half of self-employment tax. d. . carries to line 1 if from farm partnerships. . . . . . . . . . . . . "X" this box if you're electing the Farm Optional Method. . . . . . . . . . . . . . .SELF-EMPLOYMENT TAX Note: If your only self-employment income was from earnings as a minister. . . . 4a. . . . . . . . . 11. . . . . To Form 1040. .9% . . 1b. . . . . and 8c . . . . . then we blank out line 1 above. . . . . . Line 4a + 4b. . . 8a b. . c. . . . . . . . . Self-employment tax. . . . . . . 9 10 11 12 9. . skip lines 1-4b. 14. . We'll enter zero on line 4c and complete the rest of this schedule. . . . (0 if under $100) . . Wages from Form 8919. . . .. . . .960 or (b) Your net farm profits (Schedule F. . 1a. . Note: If your only income subject to self-employment tax is church employee income. Enter church employee income from Form W-2 . . . .9235. . . . . . . box 14. . . . . . . . and Schedule K-1 (Form 1065). . and Schedule K-1 (Form 1065).2% portion of the 7. 10. . . . . . . . . . . . Enter the result here and on Form 1040. 7. . . . Combine lines 1a. . . . . . . . . . Net business profit or loss (Sched C. . . . . . . . . . . . . enter 0 on line 4c and go to line 5a. . . . . . . . . . . Maximum income for optional methods . . box 14. . 8b Note: Line 8b is carried from Form 4137 line 10. . . .OPTIONAL METHODS TO FIGURE NET EARNINGS (See IRS Instructions) FARM OPTIONAL METHOD: You may use the farm optional method only if: (a) Your gross farm income (Schedule F. . . . . . . . code B or ii) $4. line 7. . . . box 14. . . . . . . . code A) were less than $5. Caution: You may use this method no more than five times. .640. . KIA 17 . code C) and (b) You had net SE earnings of at least $400 in 2 of the prior 3 years. .024 and also less than 72. . 17a 17. . Schedule C-EZ. . . then we blank out line 2 above. Nonfarm Optional Method amount . . . line 3. . . . . . . . . . . . . . . . Farm Opt Method:smaller of 2/3 gross farm income or $4. . . . Note: If you elect to use the Nonfarm Optional Method. . . . . . . . . . . . . . . . . we enter on line 17 the smaller of: i) 2/3 of line 17a or ii) if you elected the farm optional method. . . . . . . . . line 31. . . . . . 16. . . . . . . . . . . . . . . . . . and Schedule K-1 (Form 1065). . . Line 15 is carried to line 4b. . . 15 NONFARM OPTIONAL METHOD: You may use the nonfarm optional method only if: (a) Your net nonfarm profits (Schedule C. . . . . . . . . we enter on line 15 the smaller of i) 2/3 of Schedule K-1 (Form 1065) box 14.Not For Filing Note: If you elect to use the Farm Optional Method. . . . . . . . . Line 14 . . 15a 15. . . Line 17 is carried to line 4b if you elected the Nonfarm Optional Method by placing an "X" in the box above line 16. "X" this box if you're electing the Nonfarm Optional Method. . above. . . . . . . . . . line 1d. . . . . . 15a.640 . box 14. .189% of your gross nonfarm income (Schedule C. Gross farm income . If you place an "X" in this box. . the amount on line 16. . .line 15 . . if you elected the Farm Optional Method by placing an "X" in the box above line 14. . . . . . . . . . . . . 16 17a. . . . . Gross nonfarm income . and Schedule K-1 (Forms 1065). . Schedule C-EZ. . . 0 Listed property. . .Form 4835 (Farm rental activity) 7 . 7. 3. . . . . . . .line 3. 6. . . If this is not the case. . 15 16. . . . . . . PART I ELECTION TO EXPENSE CERTAIN PROPERTY UNDER SECTION 179 Note: See Part V for listed property (automobiles. . 1 (see 1-8 below). . . PART II 13 0 SPECIAL DEPRECIATION ALLOWANCE AND OTHER DEPRECIATION (Do not include listed property. . . . . .Schedule C (Sole proprietorship business) 2 . . Property subject to section 168(f)(1) election . . . . . . . . Maximum amount . . . 7 Total elected cost of section 179 property. . . . SCH C 1 Business or Activity: Note: Most of this tax form is calculated automatically. . certain computers. . .g. .000 2.Schedule E (Rental activity) 3 . . . . . . . from line 29 . . e.Form 2106-EZ (Employee business expenses. . . . . . . . . . . . . . 2 Include on line 2 only 50% of the cost of section 179 property that is also qualified empowerment zone property placed in service during 2013. . . . . lines 6(c)+line 7 . .5 Note: If married filing separately. . .. . . . . . . You and your spouse must share the $500. . 4 5. Other depreciation (including ACRS) (see instructions) . . . . . . . 4. . . . . . . . Business inc limitation. . . . . . 9. . . . . or ln 11 . . Special depreciation allowance for qualified property (other than listed property) placed in service during tax year . 1 Note: If you're married filing separately.000. . . . . . .Form 8829 (Only for homes first used in business in 2013) 1. .. . . . . . 8. . . . . . . . . . you may wish to override line 1. Threshold cost of sec 179 prop before reduction in limitation (see instructions) . . . . . . . . . . . . . .000 12. . . . . . . . . not less than 0 . . . .8 Tentative deduction. see IRS instructions.FORM 4562 Will DEPRECIATION AND AMORTIZATION S Frost 2013*67 OMB NO. .Schedule A (Investment assets. .000 Elected cost 800 800 Note: The second line above is calculated as "total other" section 179. . . .ln 4. 16 0 Not For Filing . . . Smaller of line 5 or line 8 . Be sure to indicate which form and copy links to this copy of Form 4562. . . . . . . . 800 800 11. . . . Lesser of line 9+ln 10. . . If you're depreciating a vehicle as an employee. you should NOT file Form 4562 to report that depreciation. . . . . . (a) Description of property file cabinet (b) Cost (bus. . . .12 800 13. . . . inc (not < 0) or ln 5 . .Form 2106 (Employee business expenses. . . . . . . Reduction in limitation. . . use only) (c) 2. . . for a computer) 6 . . . . . 1545-0172 SSN: 111-11-1111 Note: Please see the IRS instructions for Form 4562 to see if you have to file this form with the IRS. . . . . . . . based on the depreciation worksheets or Form 8829. . . . . Sec 179 expense deduction. . . . . . . .3 Note: See the IRS instructions for certain manual adjustments that may be required on line 3. . . . . e. . . . . . . Lesser bus. .) 500. . . . . Enter most of your data there. . . . . enter on line 10 the amount from line 13 of your 2012 Form 4562. (Lines 9+10-12) . . . .11 Note: We assume that your aggregate taxable income that is derived from the active conduct of any trade or business is greater than the amount on line 5. . . . . . . . . . . . . . but not less than 0 . .10 Note: If you filed Form 4562 for 2012. . . . . 500. . . . . . . . . Line 2 . . . . . . . . . . . Note: See the IRS instructions for a higher limit that may apply in certain circumstances. . . . . . . . . . . . . (See IRS instrs. . . . short form) 8 . . .) 14. . . 14 15. and property used for entertainment). 10. . . . . OVERRIDE line 11. . . .g. . . . . . . . certain other vehicles. . . . . . . . . . . . . .Schedule F (Farm business) 4 . . . . . . Ln 1 . . . . . . . . Total cost of sec 179 property placed in service (see instr) . . . . . . . . . . copy # This copy of Form 4562 is for Form # 1 . . . .9 Carryover of disallowed section 179 deduction from 2012 . . . . 1. . . . a car) 5 . . . . . . Carryover of disallowed deduction to 2014.000 limitation (in any proportion you choose). . . . . . . . . . .000 0 500. . . Dollar limitation for tax year. .00 40. . . . . . . . . . . c. 12-year . . . . . .) Section A 17. . . . . . . 25-year property . . 20-year property . . . . . . . . . . . d. . Total (lines 12. . . . . . . . and 19 . . etc. . . 21 22. b. . . . . . . . . . . . Amount from line 28 . . g.00 Conven Method tion of Depreciation (e) HY (f) Deduction (g) 200DB 0 SL 25. . . . . . .17. . 10-year property . . e. 14 . Note: You may make this election only for assets placed in service during the tax year. . . . c. . . . . . 15-year property . . . . Sec. . Listed property appears below in Part V. . . Election under section 168(i)(4) to group assets into one or more general asset accounts . Class life . . .00 h. . . . C--Assets Placed in Service Using Alternative Depreciation System (ADS) Note: This section is for assets placed in service ONLY during the 2013 tax year. . 5-year property . . . . . . . . . 21. . . . . . KIA END OF PAGE 1 FORM 4562 (CONT'D) PAGE 2 2013*67 . B--Assets Placed in Service Using General Depreciation System (GDS) Note: This section is for assets placed in service ONLY during the 2013 tax year. .50 MM MM SL SL i. . 20a. . . . . . . . not here. . . . . . . . .50 27. . . . . . See IRS instructions. . . . . . . . . . . Nonresidential real property 39. . . Class of Property (a) 19a. .17 18. . . . . Residential rental property 27. Date Placed in Service Basis for Depreciation (b) (c) 3-year property . . . 7-year property . 12. . . Listed property appears below in Part V. . . . . . . . . . . . enter on line 23 the increase in basis during 2013 from costs that are required to be capitalized. Portion of basis attributable to sec 263A costs . be sure that the right Form and Copy # appear at the top of this form. . . . . . . . . . . f. . . 0 800 23. . . . . . .Not For Filing (Do not include listed property. . .00 MM MM SL SL Sec. . . . . . . . . . . 23 Note: If you're subject to the uniform capitalization rules of Sec 263A. MACRS deductions for assets in service prior to 2013 . . . . . . . . . . . . . . . . . . . b. . . . . . not here. . . . . 40-year .22 Line 22 carries to Sched C. Sched F. . . . . Rentals & Rylty Wkst. .00 MM SL SL SL PART IV SUMMARY Note: If the totals here are not what you expect. . . Listed property. . .21) . . . Period (Recovery Period) (d) 0 7. . . . . . . . . . . . . . Was the vehicle available for personal use during off-duty hours? 35. . . . . . Section A . . . . . 39. Do you treat all use of vehicles by employees as personal use? . . . . . . . . . . or more than 5% owner or related person. Other Info (as limited by "luxury car" rules. . . . columns (a) through (c) of Section A. . . . . N (e) Dep basis (bus. . . Total section 179 expense (to line 7. . and Section C if applicable. . . . . 31. computers. . Total commuting miles. . .000 4 0 5 0 6 0 0 0 For # 34 through 36 below: 34. . . . . use only) (f) (g) Period Method for & ConDeprec vention Y (h) Deductn for dep rec'n 25. . Another vehicle avail. . Other personal miles.FORM 4562 Will (CONT'D) PAGE 2 S Frost 2013*67 111-11-1111 SSN: PART VLISTED PROPERTY (Includes autos. (a) Type of prop (Vehicles first) (b) Date placed in svc (c) (d) % Basis bus (cost or use other) Y 24b. 28 0 29. . . . . . If you provided vehicles to your employees. . . . . . . . . . . Acura 06/07/12 9 SL SL SL 28. . . . . . Used by >5% owner . . . . . . . . . . . . for personal use . For full question texts. . . 36. . . . '13 .? . . all of Section B. Written? . .) 24a. . . Is another vehicle available for personal use? Y N Y N Y N Y N Y N Y N 34. Property used more than 50% in a qualified business use. . . . or other "more than 5% owner. exc commuting? . . . . . . Special depreciation allowance for qualified listed property placed in srvc in tax yr and >50% qual bus use (see inst) . . . . above) . . Provide >5 vehicles to employees. . . . Property used 50% or less in a qualified business use. . . 41. .29 0 Section B . . . ." or related person. . Written policy prohibiting pers use of vehicles. Evidence of business use claimed? . . . . . Amortization of costs that begins during your 2013 tax year: Code Sec Period (Section or % of of IRC) amortizn (d) (e) Amount this year (f) N N N N N Not For Filing . . . 40. . . . . . Avail. . . 27. . . . . Section C-Questions for Employers Who Provide Vehicles for Use by Employees Note: If your answer to any question below is "yes. . . . Written policy prohibiting pers use of vehicles. unless you're a sole proprietor. . . . above) . .060 10. ." do not complete Section B. 2 3 940 0 9. . .Depreciation. . . . . '13 . . . . incl commuting? . . . . . . . . . . .'13 . . .Information on Use of Vehicles Always complete this section for vehicles used by a sole proprietor. . . . . .) Note: For any vehicle for which you're using the standard mileage rate or deducting lease expense. . . see IRS instructions. . 25 N (i) S 179 election 0 26. . . . Y Y Y Y Y PART VI AMORTIZATION Description of the costs (a) Date Amortizn begins (b) Amount Amortizable (c) 42. . 38. . '13 . partner. . 1 Total business miles. . 37. 35. complete only 24a. . . . . . . . . Vehicle 30. . . first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles. . . . . . . . . Was the vehicle used primarily by a more than 5% owner or related person? 36. . The questions in Section C are designed to see if you meet an exception to completing section B for vehicles used by employees who are not more than 5% owners or related persons. . . . . . obtain and retain info on use? . Do you meet requirements concerning auto demonstration use? . . See IRS instructions. . . . Total miles driven. . . . . . 24b. . . . . . Total depreciation (to line 21. . partner. etc. . . . . . . . . . . 33. 32. . . . . Add amounts in column f. . . See the instructions for more information. . . . . . See instructions . . . Total. you will have to attach a statement to your tax return. . . . . . .43. . . . . . Note: If you're electing to amortize business start-up expenditures. . . . . . 0 Not For Filing . . Amortization of costs that began before your 2013 tax year . . .43 44. . .44 Manually add this total on the "other expenses" line of relevant tax form. . . . . . . . . . . . . Other depreciation (including ACRS) (see instructions) . . . . . . . see IRS instructions. . Smaller of line 5 or line 8 .3 Note: See the IRS instructions for certain manual adjustments that may be required on line 3.) 500. . Enter most of your data there. . . Special depreciation allowance for qualified property (other than listed property) placed in service during tax year . . . . . . . . 7 Total elected cost of section 179 property. . . . Line 2 . . If you're depreciating a vehicle as an employee. . . e. . . lines 6(c)+line 7 . . . . . . . . . . 1545-0172 SSN: 111-11-1111 Note: Please see the IRS instructions for Form 4562 to see if you have to file this form with the IRS.Form 8829 (Only for homes first used in business in 2013) 1. . . . . . . . . PART I ELECTION TO EXPENSE CERTAIN PROPERTY UNDER SECTION 179 Note: See Part V for listed property (automobiles. . . . . . . . . . . 6. .ln 4. . . . . . . . .line 3. . . . .000. . . . . . . . . . . . . Dollar limitation for tax year. . . inc (not < 0) or ln 5 . . Property subject to section 168(f)(1) election . . . . . . . . 7. Ln 1 . . .000 Elected cost Note: The second line above is calculated as "total other" section 179.g. . . . . . . . . . use only) (c) 2. . (a) Description of property (b) Cost (bus. . 2 Include on line 2 only 50% of the cost of section 179 property that is also qualified empowerment zone property placed in service during 2013. Maximum amount . . . . . . based on the depreciation worksheets or Form 8829. Lesser bus.8 Tentative deduction. . . . .11 Note: We assume that your aggregate taxable income that is derived from the active conduct of any trade or business is greater than the amount on line 5.000 12. . . e. . . . 1. . . . . . . . . . . .Schedule C (Sole proprietorship business) 2 . . . . . . . . Form 2106 Business or Activity: Note: Most of this tax form is calculated automatically. . . . . . . . . Business inc limitation. . . . . . . . Total cost of sec 179 property placed in service (see instr) . . . 0 0 11. . . . . . . . . . . . . . . . .12 0 13. .FORM 4562 Will DEPRECIATION AND AMORTIZATION S Frost 2013*67 OMB NO. (Lines 9+10-12) . certain other vehicles. . . . and property used for entertainment).Form 2106 (Employee business expenses. . . 8. . . . . . . . certain computers. . . . . . . . . .10 Note: If you filed Form 4562 for 2012. . . from line 29 . 4. . . . . . . . . . . . but not less than 0 .Schedule E (Rental activity) 3 . . . you should NOT file Form 4562 to report that depreciation. .Form 4835 (Farm rental activity) 7 . . . . . If this is not the case. . . . . . . . 9. . . 15 16. . you may wish to override line 1. . ..Schedule F (Farm business) 4 . short form) 8 . . . . . . . . . . Be sure to indicate which form and copy links to this copy of Form 4562. . 3.000 limitation (in any proportion you choose). . . .Schedule A (Investment assets. . .9 Carryover of disallowed section 179 deduction from 2012 . . 0 PART II 13 SPECIAL DEPRECIATION ALLOWANCE AND OTHER DEPRECIATION (Do not include listed property.5 Note: If married filing separately. . . 14 15. copy # This copy of Form 4562 is for Form # 1 . 1 Note: If you're married filing separately. . . . . . . . . . 0 Listed property. . . You and your spouse must share the $500. . . . Sec 179 expense deduction. . . .000 2. . . . . . . . . . . . Note: See the IRS instructions for a higher limit that may apply in certain circumstances. . . . (See IRS instrs. enter on line 10 the amount from line 13 of your 2012 Form 4562. . . . . . . . . . . OVERRIDE line 11. . . . . Lesser of line 9+ln 10. .g. . a car) 5 . . . . . . 4 5. or ln 11 . . . . . .) 14. for a computer) 6 . . 500. . . . . . . . . . . . . . . .000 0 500. . Carryover of disallowed deduction to 2014. Reduction in limitation. . . . .Form 2106-EZ (Employee business expenses. . . . . . . . . . not less than 0 . . . . . 4 (see 1-8 below). . . . . . . . . . . .. . . . . . Threshold cost of sec 179 prop before reduction in limitation (see instructions) . . . . . . . 10. . 16 Not For Filing . . . Date Placed in Service Basis for Depreciation (b) (c) Period (Recovery Period) 3-year property . . .00 40. . . . KIA END OF PAGE 1 FORM 4562 (CONT'D) PAGE 2 2013*67 . Listed property. . d. . . . . b. . not here. . Amount from line 28 . . . . . . 23 Note: If you're subject to the uniform capitalization rules of Sec 263A. . . B--Assets Placed in Service Using General Depreciation System (GDS) Note: This section is for assets placed in service ONLY during the 2013 tax year. 7-year property . . . . . .17 18. . . . . . . . . c. . . . . 25-year property . . . . . . . . . . . . Sched F. 12. not here. . Sec. Residential rental property 27. Rentals & Rylty Wkst. . Election under section 168(i)(4) to group assets into one or more general asset accounts . . Portion of basis attributable to sec 263A costs .00 MM MM SL SL Sec. . . . . . . . . . . . . .50 27. 15-year property . . (d) Conven Method tion of Depreciation (e) (f) Deduction (g) SL 25. . . . g. . . 5-year property . . . . . . . . . c.Not For Filing (Do not include listed property.080 23. . . . . . . . . . . 21. 10-year property . . . . . f. . . . . . . . . b. . . . . . . .22 Line 22 carries to Sched C. . . . . . and 19 . . . .17. . . See IRS instructions. . . 40-year . . 14 . . . . . . . 20-year property . . . .50 MM MM SL SL i. . . . Listed property appears below in Part V. . . . . . . . . . . Class of Property (a) 19a. . . .00 h. . . enter on line 23 the increase in basis during 2013 from costs that are required to be capitalized. . . . . . . . . . . . . C--Assets Placed in Service Using Alternative Depreciation System (ADS) Note: This section is for assets placed in service ONLY during the 2013 tax year. . . . . . . 21 22. . . . Listed property appears below in Part V. . . . Total (lines 12. . . . Note: You may make this election only for assets placed in service during the tax year. . . MACRS deductions for assets in service prior to 2013 . . . . . . . . .) Section A 17. .21) . . Class life . . . etc. . . . . . .00 MM SL SL SL PART IV SUMMARY Note: If the totals here are not what you expect. . . . . . . . 4. .080 4. . . . . . . 12-year . be sure that the right Form and Copy # appear at the top of this form. . . . . . . . . . 20a. . . . Nonresidential real property 39. . e. . . The questions in Section C are designed to see if you meet an exception to completing section B for vehicles used by employees who are not more than 5% owners or related persons. If you provided vehicles to your employees. . . . or other "more than 5% owner. . . . 25 N (i) S 179 election 0 26. Total miles driven. . etc. . columns (a) through (c) of Section A. . . . . .Information on Use of Vehicles Always complete this section for vehicles used by a sole proprietor. . unless you're a sole proprietor. . .200 5. 38. . . . for personal use . . Was the vehicle available for personal use during off-duty hours? 35. . Amortization of costs that begins during your 2013 tax year: Code Sec Period (Section or % of of IRC) amortizn (d) (e) Amount this year (f) N N N N N Not For Filing . . . . Other Info (as limited by "luxury car" rules. Written policy prohibiting pers use of vehicles. '13 . . . . . Special depreciation allowance for qualified listed property placed in srvc in tax yr and >50% qual bus use (see inst) . . all of Section B. . . . Total depreciation (to line 21. . . . 35. . 36. .400 3. . . . . . . . . . . . 33. . Evidence of business use claimed? .Depreciation. . . See IRS instructions. . ." or related person. . . . 41. . . . or more than 5% owner or related person. '13 . . . .080 29. . . . . incl commuting? . . . . exc commuting? . . . . . . .00 200DB HY 4. . . . partner. . . . . . 1 Total business miles. . . . . . Section A . . . . . . . . . .000 19. . . complete only 24a. . . . . . . . .) 24a. .29 0 Section B . Other personal miles. . Total section 179 expense (to line 7. . Property used 50% or less in a qualified business use. . . . . . . . . . Written? . . . . . . 37. ." do not complete Section B. partner. . .? . Used by >5% owner . . . above) . 32. . . . and Section C if applicable. obtain and retain info on use? . . . . . . see IRS instructions. Y Y Y Y Y PART VI AMORTIZATION Description of the costs (a) Date Amortizn begins (b) Amount Amortizable (c) 42. . . . . SL SL SL 28. . .600 0 18. . . 40. .FORM 4562 Will (CONT'D) PAGE 2 S Frost 2013*67 111-11-1111 SSN: PART VLISTED PROPERTY (Includes autos.000 4 0 5 0 6 0 0 0 For # 34 through 36 below: 34. . . . . . . 2 3 14. . Was the vehicle used primarily by a more than 5% owner or related person? 36. Avail. . For full question texts. . . . . Is another vehicle available for personal use? Y N Y N Y N Y N Y N Y N 34. . . 28 4. . . .) Note: For any vehicle for which you're using the standard mileage rate or deducting lease expense. . . N (e) Dep basis (bus. . . . . . Section C-Questions for Employers Who Provide Vehicles for Use by Employees Note: If your answer to any question below is "yes. . . computers. . . . . . Property used more than 50% in a qualified business use. . .080 27. Total commuting miles. . . Do you meet requirements concerning auto demonstration use? . . . .'13 . . . Written policy prohibiting pers use of vehicles. '13 . . Provide >5 vehicles to employees. . . Do you treat all use of vehicles by employees as personal use? . (a) Type of prop (Vehicles first) (b) Date placed in svc (c) (d) % Basis bus (cost or use other) Y 24b. . . . . . . Ford Focus 03/05/12 80 24. 31. . . . Vehicle 30. . . . above) . use only) (f) (g) Period Method for & ConDeprec vention Y (h) Deductn for dep rec'n 25. . . . . . . . 39. 24b. . Another vehicle avail. . . . . . . . . . . . . . first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles. . . . . Total. . . . . Add amounts in column f. .44 Manually add this total on the "other expenses" line of relevant tax form. .43. 0 Not For Filing . . . Amortization of costs that began before your 2013 tax year . See the instructions for more information. . . . . . . .43 44. See instructions . . . . . . . . . . . . . . . . . . Note: If you're electing to amortize business start-up expenditures. . you will have to attach a statement to your tax return. . . . . . . . For year after the year of sale. . . . . we carry the excluded gain from copy 1 of the Sale of Home Worksheet to copy 1 of this form and the amount from copy 2 of the Sale of Home Worksheet carries to copy 2 of this form. . . . . Instead. . . . . . . 3 = Form 4797 (trade or business property). . . Line 5 . . . . art. . . . . . . . . . . Short Term. . .6 On line 6. . . . . . enter 0. . . . . . we will not include this form to print with your tax return to be filed. . . . . . . . . . . . whichever applies. . . . skip #4 . . 8 Depreciation allowed or allowable (see instructions) . . . Payments received during the year. . . . 7. . . . . . . . . . . . . . 17 18. . 1545-0228 SSN: 111-11-1111 Do not file Form 6252 for sales that result in a loss. . . Adjusted basis (Line 8 . . . . . . . . coins. . . . For year of sale only. . . . . "X" if this is the year in which you sold this property. . Line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . Long Term. . 9 Include all depreciation.50. . See IRS instr . . . . . . . . . . . . . Line 6 . . . . . Sales of Business Property. . . . . . .line 6 . . . Date acq'd (MM-DD-YYYY) . . . . . Was prop sold to a related party after 5/14/80?. . . . but not less than zero . . . . . 13 14. . . . . . . . . . . . . . . . . . . . . . . Part III. 1 2 = Schedule D (personal property). . . . . for 50%.FORM 6252 Will INSTALLMENT SALE INCOME S Frost 2013*79 OMB NO. . Contract price (line 7 + line 17) . . . . . . . . . . . . . . . . . . . if you checked the box in Part I. . . . . 10 11. . . . . . . use the Capital Gains and Losses Worksheet to claim your Section 1202 exclusion. . . . . . see IRS insructions . . . . . . . . . . . . . . . . . Otherwise. .22 0.7500 0 25. . . . . . .000 15.line 13. . . . . . . . Note: If the property was qualified small business stock. . . . . . . . . . . . . . . . . . . . . . .5 On line 5. or the Schedule D for your tax return. . . 5.7 Cost or other basis of property sold (see instructions) . Long Term. . . . . . 30. . . .000 0 120. . Gross profit percentage. . . Instead. . . . . . . . . .18 90. . . Complete for the year of sale only. . . . 19. . . . .000 10. . . . . . . 6. . . . . . . . Gross profit (Line 14 . . Was prop sold to related party a marketable security? . . . . . . . . . . . . . . . Mortgages. . . . . . . . . . . . Inherited 2a. . . enter the gross profit percentage from the year of sale. . . report the entire sale on Form 4797. . . . . . . . . .000 30. . . . . Y N 4. . . .000 25.000 Not For Filing . . . . . . . . If zero or less. . . . . . even if you will receive a payment in a tax year after the year of the sale. . . . Income recapture from Form 4797. 20 21. . . Complete Part II for the year of sale and any year you receive a payment or have certain debts you must treat as a payment on installment obligations.line 9) . (see IRS instructions). debts. . . . . . . . . . . . . . . do not include any new mortgages the buyer obtained. . . . . . . . . . 1. . . . .16 17. . . . 11 12. . . . . . . . . . . . . . . . . . . . . . . 9. amortization and Section 179 expense deducted from date of purchase to date of sale. . . . . . . . . . . . . . . . . . . . . . . . . . . . .line 13. . 8. . include mortgages and other debts. . . Selling price plus mortgages & debts but excluding interest . . . . . . . . . but exclude stated and unstated interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If no. Check the box if the property was a "collectible" (antiques. . . . .15 For line 15. . . Lines 20 + 21 . and other liabilities the buyer assumed or took the property subject to (see instructions) . . . . . . . . . . . . . . . . . . . . . . Short Term. .21 22. . . . . . . For example. . . . . . . If line 14 is zero or less.line 15) . and the like) or qualified small business stock (see the IRS instructions for Schedule D) . . . . excluding interest . . 06/06/93 b.000 PART II 120.000 13. Commissions and other expenses of sale . . . . . . . . . . . . . . . . . . . .000 90. Divide line 16 by line 18. . 120. stop here . . . . . . . . . . . . . . . . . . amount of excluded gain . . . report the entire sale on Form 4797 or the Schedule D for your tax return. . . Lines 10+11+12 . . . . . . . . "X" if the property sold in 2013 and was your main home . . . . . . . . . . . . . . . 4 = Form 4797 (trade or business property). . . . .14 Do not file Form 6252 if line 14 is zero or less. . . . . . . . . . . . . . . . 19 If the property was sold before 2013. . .12 30. . . . . . . . . . . . . . . Carry to (1-4): 1 = Schedule D (personal property). Date Sold (MM-DD-YYYY) . 0 16. 09/02/13 3. 0 . . . .000 Installment Sale Income. . . . . . . 20. . . . . line 17. . . . . . . . . Description of Property . . . . . . . . If the property was your main home. . . Y N PART I Gross Profit and Contract Price. . . 29. . . . . . See IRS instructions. . . . . . . . . Second disposition was involuntary conversion (see IRS instructions). . . Name: Address: 28. Check only the one that applies. . . . . . . . . See IRS instructions for this line for more details. . . . . .26 Note: At top of this form. . . . . . . . . . . . unless one of the following applies. . Total gain . . 24 and 26g (or corresponding lines for prior years) for this property. . . . . . Smaller of a and b . . . 0 f. . . Note: The amounts for lines a. . . . . . . . . . 31. 18. . . . . . 25 Do not enter on line 25 more than the amount shown on line 24. . . . 18. . 1250 Worksheet on page 2 of Schedule D. . 1250 gain.h) . . and 32 of Form 4797. resell or dispose of the property? . . . . First disposition was a sale/exchange of stock to the issuing corp. and d can be found on Form 4797 lines 22. . 0 c. . . . . Total depreciation allowed or allowable . . . more than 2 years after first. . . . . . . If the answer to line 28 is "Y. . . . . . . . . . . Payments received in prior years. specify where to carry this total. . . . .line 25. Did related party. . 18. . . . . . . . . Gain for this year's payments (line 26) . . . MINI-WORKSHEET FOR LINE 27 Name of related party Yes No The related party is an individual The related party is a business Related party has a foreign address SSN if related party is an individual EIN if related party is a business Domestic Address: Address City Foreign Address: Address State ZIP City State/Provence Country Postal Code SSN/EIN: 27. . Y N Not For Filing . . . . . . . . . . . . . . . . 24 25. . . . and does not include any unrecaptured Sec. you MAY need to override lines 13. . . enter the date of the second disposition. . . . . . . . . and taxpayer ID of related party. . . . . . . . . excluding interest . . . . . 18. .750 MINI-WORKSHEET UNRECAPTURED 1250 GAIN FOR LINE 26 a. . 26 taxed at 0/15/20% (g . . . .750 g. . . . . . . . Any excess should be reported in future years on Form 6252 until all the recapture has been reported. . If you enter an amount on this line. . in 2013. The exception above may not apply for marketable securities. e. . Line h carries to either Schedule D (line 4 or line 11) or Form 4797 line 4 column (h).23. . . . . . . . . . . If this exception applies to you. . . . b. . . . . . . . . . . Line c minus (line d plus line e) . . . The line h amount carries to the Unrecaptured Sec. . . Line 24 . . . . . Second disposition was after death of original seller or buyer. . . . . . . ." complete lines 30 through 37. . . . . .750 i. . . . . . . . 26 taxed at 25% . . The amount on line h is the smaller of lines f and g. . . . . . . To Schedule D or Form 4797 . . . . . . . . . . . . . . . . Part of ln. . . . . . . . . Dep. . . recaptured as 25% gain in prior years . . address. Do not complete Part III if you received the final installment payment during 2013. . . . . Part of ln. d. . . . . . b. . Name. . PART III Related Party Installment Sale Income. . . . . Part of ln 24 that is ordinary income (recapture rules) . . . a b c d e Second disposition. was on:. . Depreciation recaptured as ordinary income . Attach explanation. . . . . . . . . . 0 24. . . 0 h. . . . . . . . . . . . 23 Include all money and the Fair Market Value of property received before 2013 from the sale. . . . . . . . . . .750 0 26. . Installment sale income: Line 22 * line 19 . . . . . Tax avoidance was not a principal purpose. . . . . . . . . . c. . . . specify where to carry these totals. . . . . . . 24 and 26g (or corresponding lines for prior years) for this property. . . .37 Note: At top of this form.. . . . . . . . . . . . . . . . . . . but not less than zero. . . . . . . . . . . . . . . . i. . . . Line 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e. .33 Note: If you did not complete Part II. . . . Part of ln. . . . . . . . . . . . . . . . . MINI-WORKSHEET UNRECAPTURED 1250 GAIN FOR LINE 37 a. Selling price of property sold by related party . . . . . . . . . Part of line 35 that is ordinary income (recapture rules) . . . . . . . . and d can be found on Form 4797 lines 22. . . . . . . . . . . . . . . . . . The amount on line h is the smaller of lines f and g. . . . b. .34 35. . exclusive of interest. . . . .36 Do not enter on line 36 more than the amount shown on line 35. . . . . . . . . . 37 taxed at 25%. . . . . . . . . . . . . . . . . . 32. . . . . . . . . . . Note: The amounts for lines a.. . . . . . . . . . . . . . . . . . . Total gain . . . . . . . . 37. 30. . . . . . . . Total depreciation allowed or allowable . . . . Depreciation recaptured as ordinary income . . . . .Note: Lines 30 through 37 will be calculated ONLY if 28 above is "Y" and no entries on line 29 are X'd. . .line 36. Line 32 . . . To Schedule D or Form 4797 . . . . . . . . . . . . . . . . . . . . . . . . . g. Gain for this year's payments (line 37) . Any excess should be reported in future years on Form 6252 until all the recapture has been reported. . . . . . . . . . 37 taxed at 0/15/20% (g . . . . . . . . . . .30 Contract price from line 18 for the year of first sale . . . . . .. . . .line 33. . . . Dep. Smaller of a and b . . . . . . h. . . . . . . .35 36. . . 33. . . . . . . . Line c minus (line d plus line e) . . . d. 34. Line 34 * line 19 for year of first sale . . . . . . . . f. . . . . . . . . . . . . . . . . . . . Part of ln. . . . . . . . . b. . . . . . . .h) . . . 31 The smaller of line 30 or line 31 . . . . . . . . . . . . . . . . KIA Not For Filing . . .32 Total payments received by end of the 2013 tax year . . . . . . . . recaptured as 25% gain in prior years . . OVERRIDE line 33 with the amount received prior to 2013. . . . . . . . . . . . . . . . . . . . 31. . . . . . relationship. . . . . .No. ." go to Part III. . . If either 9 or 10 is "Yes. . . . . lincoln county parcel 2. . If "Yes". . . . . or the due date of your return. . . . . See IRS instructions. . Date you actually transferred your property to other party . .g. . . ." complete Part III. . . . . go to Part III. . . . .): City or town: State: Zip: On lines 9 and 10. . . . . 5 02/10/13 Enter here the date the like-kind property received was identified by written notice to another party. . If "No" is checked for both lines 9 and 10 and this is the year of the exchange. . . . . . . . . . stop here. . . .FORM 8824 Will LIKE-KIND EXCHANGES S Frost 2013*109 OMB NO. . . . 3. a Yes No Yes No Not For Filing . . . . . . . through an intermediary)? . . . . . . . 1545-1190 SSN: 111-11-1111 Note: If you are filing this form to report the nonrecognition of gain under Section 1043. . . . . . See IRS instructions for 45 day written notice requirement. . . . . . . . indicate the country. . . Descrip of like-kind prop given up . . . . 6 02/10/13 7. . . . If "No" is checked for both lines 9 and 10 and this is not the year of the exchange. . . Part II Yes No Related Party Exchange Information MINI-WORKSHEET FOR LINE 8 Yes No The related party is an individual The related party is a business SSN if related party is an individual Business name of related party EIN if related party is a business 8. . . . . . . . . . . . . the property must be received on or before the earlier of the 180th day following the day you gave up property in the exchange. . instead attach your own statement showing how you figured the realized and recognized gain. . . . . complete Part II. . . . . Name: Relationship Tax ID# Enter the related party's name. . . If you check the multi-asset exchange box. 3 06/06/93 4. . . . . unless one of the exceptions on line 11 applies. . . . . . . . . Part I Information on the Like-Kind Exchange Check if this was a multi-asset exchange . . . . . During this tax year did you sell or dispose of the likekind property you received? . Address(Street. . . . . . . . . . and tax identification number. . . . . . . . . Date like-kind property given up was originally acquired . . Note: A sale or disposition can be direct or indirect. . answer "yes" only if the disposition took place before the second anniversary of the last transfer of property in the exchange. . If "No. . 11. 4 02/10/13 5. . . . . . The deferred gain or loss from line 24 must be reported on your tax return this year. . . . . Was the exchange of property given up or received made with a related party directly or indirectly (e. . Descrip of like-kind prop received . . . . Minnehaha country tract Note: If the property described on line 1 or line 2 is real or personal property located outside the United States. . . . do NOT complete lines 12-18. . . . . . . . . . . . 10. . . . . for the year of transfer. 6. including extensions. .. . During this tax year. . . . . . . . . Date like-kind property received identified in writing . . Use a separate copy of this form for each like-kind exchange. . 9. If property on line 1 or 2 is located outside the U. did the related party sell or dispose of the likekind property received from you in the exchange? . If one of the exceptions below applies to the disposition. . and complete lines 19-25 based upon your calculations. . . . . . . . . 1. . . . . indicate country. . . . . "X" the box: The disposition was after the death of either of the related parties. . then complete Part IV only. Date you actually received like-kind property from other party Generally. . . .S. . . . such as a Social Security or employer identification number. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Part III Realized Gain or Loss. . . . . . . . . . . . . . . . . . . . . . . . . . whichever would be used to report a sale of the other property. . Fair market value of other property given up . . . . .000 200. . . . . . . . The installment method applies to this exchange . Liabilities assumed by you . . . . . . . . . . . . . . . . . . . . . .000 0 200. . . . . . . . . . . . . . . . . . . . . . . . Cash paid to you by the other party . . .000 15.000 360. . . . . . . . REALIZED GAIN OR LOSS. . . . . . . c. . . . . . . . . . . . . . . . . . . . or (b) cash or other (not like-kind) property. Line 17 minus line 18 . . . Adj. . . . . . . . . . . . . . . .000 200. . . . . Line 15 plus line 16 . . Gain reportable as ordinary income from additional . . . Form 4797.17 MINI-WORKSHEET FOR LINE 18 40. . . Cash and FMV of other property you received + net liabilities assumed by other party. . . . . . . Cash you paid to the other party . . . . . . . .Not For Filing conversion occurred after the exchange.000 20. . . . d. . . . . . . . . . . . .000 16. . . . . MINI-WORKSHEET FOR LINE 15 a. . . . . . . b. . . . . . . Cash you paid to the other party . . . . . . . . . . . . . . . . . . . . . . . . . Fair market value of other property given up . . . . . . . 18. . . . . . . .ln 13 . . . . . . . . . . . . . 200. . . . . . . . . . . . . . . . . . . 200. . . . . . . . and Basis of Like-Kind Prop. . .000 17. Line d plus gain from line 20 . Fair market value of any non-section 1245 like-kind property acquired . 0 10. . . 20 MINI-WORKSHEET FOR LINE 21 a. Otherwise. . Net Amount Paid to Other Party: Liabilities assumed by other party . . . 0 c. . . . . . Total for line 18 . . . . . . . . Fair market value (FMV) of other prop. . . . . . . . . . Exchange expenses incurred by you . attach an explanation. . . . . . go to line 15. . . . . . . . . . . . . . . . . . . . . . . . . . . .000 d. . . . . . . . & net amts you paid to other party . . . g. Net amount paid to other party . . . . . . . Caution: If you transferred AND received (a) more than one group of like-kind properties. The like-kind property given up was: Section 1245 property Section 1250 property Section 1252. . . . . If the installment method applies to this exchange. . . . . . but not less than zero . . . . . . . . . . . . . . . . Gain or loss recognized on other property. . . . . . . . . . . . . . . Total depreciation or amortization deductions allowed or 360. . . . 13 14. . . . . . . . Ln 12 . . . . . . . . . . . . . & exchange expenses not on line 15. . . . . . . . . Adjusted basis of other property given up . . Recognized Gain. . . . The smaller of line 15 or line 19. . . see the IRS instructions. . . . . . . . . . . . 14 MANUALLY carry the amount on line 14 to Schedule D. Other Party's Net Liability: Liabilities assumed by other party . . . . . . . . . . . .000 a. . see Property used as a home in the instructions for this form. . . . . . . . . . . . . . or Form 6252. . . . . . . . . . . . . . basis of like-kind property given up . . . . . . . . . . . 19 40. . Adjusted basis of like-kind property you gave up. . . . . . . . . . . . .000 190. . . . . 12. . . Note: Complete lines 12 through 14 only if you gave up property that was not like-kind. . . . . . . . . . . . . . . . . . . . . b. . . 1254 or 1255 property b. Fair market value of other property received . . . . . . . . . . . Smaller of c or e . . 40. . . . .16 400. If this box is checked. . . c. . . . . . . . . . e. . . Exchange expenses not included on line 15 . . . . . . . . . . . . 15 Line 15 may not be less than zero. 12 13. . . . . 0 f. . Total for line 15 . . . Net Liability assumed by other party . . .000 allowable but not greater than d. . . . . . . . . . . CAUTION! If the property given up was used previously or partly as a home. . .000 e. You can establish to the satisfaction of the IRS that neither the exchange nor the disposition had tax avoidance as its principal purpose. . . . see the IRS instructions under Multi-Asset Exchanges. . . FMV of like-kind property you received . minus exchange expenses incurred . . given up . . . . . . . . . . . . . . . Liabilities assumed by you . . . . . . . . . 18 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fair market value of 1250 property acquired . Deferred gain or loss. . . minus line 15 . . . . . . . . . . . . . . . . . coins. RECOGNIZED GAIN. . . . . . Note: * If the exchanged property was used in a trade or business and you checked the box above. . art. . . . . . . .25 Note: Line 25 reflects the basis for only the like-kind property and not any other property received as part of the exchange. . . . . . but not less than zero . . . . . . and the like) . . . . . . Line 21 + line 22 . . . . . . . . . . . Larger of line i or line 20 . . . . . i. .000 KIA END OF PAGE 1 FORM 8824 (CONT'D) PAGE 2 2013*49 Not For Filing . . . . . . . 0 200. . . . . . . . . . . . . . . . . See the rules for "Related party exchanges" in the IRS instructions for this form. . . . . . 22. .000 25. . . . .depreciation . . . . . . . . . . . Ordinary income under recapture rules . . . BASIS OF PROPERTY RECEIVED. . . j. . . . . . . . . D. . . . . . 160. . . . . . . Line g minus line h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 19 minus line 23 . . The basis for other property is its fair market value. . . . . . . . 22 Check the box if the exchanged property was a "collectible" (antiques. . we carry the amount on line 21 to Form 4797 unless you checked line (b) in the mini-worksheet for line 21. . . . . . . . * If line 22 is more than zero and the exchanged property was not used in a trade or business. . . Line 18 + 23. . . . . . . * If the installment method applies see IRS instructions. . . . . . .000 0 21. . . . . . . . . . . . . . . . . . . . . you must MANUALLY include the amount on Sch. . . . . . . . . . 23. . 40. . h.000 Line 20 minus line 21.23 200. . . . . . . . . . . . . . . . . . . . . . . Check if the exchanged property was used in a trade or business . . . . . . . . . . . . . . . . . .21 200. . . . . . . . . . . . . . . . .000 24. . . . 24 Caution: If this is a related party exchange. . . . you may not be allowed to defer the gain or loss on line 24. . . . . . . . . . . . . . See IRS instructions. . . . . . . . . . . .) . . . . . . . . . . . . Line 34 minus line 35. . . . . . . Recognized gain. . . not less than -0. . . . Ordinary income under recapture rules . (IRS instr. . . . . . . . . . Deferred gain. Basis of divested property . . . . . . . . .FORM 8824 (CONT'D) PAGE 2 Will S Frost SSN: 2013*49 111-11-1111 Part IV Deferral of Gain from Section 1043 Conflict-of-Interest Sales Note: Part IV is only to be used by officers or employees of the executive branch of the Federal Government for reporting nonrecognition of gain under section 1043 on the sale of property to comply with the conflict-of-interest requirements. . . . . . . . . . 26. . . . . . . . . . Keep the certificate with your records. . . . . . . . . . . . . . . . . Description of divested property: . . . . . . . .34 0 35. . . Cost of replacement prop. . . . . . but not less than zero . . . . . . . purchased within 60 days after sale . . . . as appropriate. you should also MANUALLY enter the amount from line 35 on Form 4797. . . . . . Line 33 minus line 37 . . . . . . . . . . . . . . . . . . . . . . . . Date divested property was sold . . 29. . . . . . . . . . . . . . . . . . .. . Line 32 minus line 34 . 27. . . . . . . . . . .33 34. . . .35 Note: If appropriate. . . .29 30. . . . . . . . . . . . . . . . . . . . . . . . . . Realized gain.38 0 FORM 8824 SUPPORTING STATEMENT FOR LINE 11c 2013*27 SSN: FORM 8824 SUPPORTING STATEMENT FOR LINE 19 2013*27 Not For Filing . . . .) . . This part can be used only if the cost of the replacement property exceeds the basis of the divested property. . . . . . . 36. . .32 0 33. . . . . . . . . . . . . . . . . . . . . . .37 0 38. . . . . . . . . . . . Sales price of divested property. . . . . . . 30 31. . . . 28. . . . . . Enter the number from the upper right corner of your certificate of your certificate of divestiture (Do not attach a copy of your certificate. . . . . . . . . . . . . . . . . . . . . . . 31 32. . 36 Note: If line 36 is more than zero. . . . . . . . . . . Line 30 minus line 33. 0 37. . Line 30 minus line 31 . . . . . . . . . . . . . . . . . . . Description of replacement property: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Basis of replacement property. . . . . then you should MANUALLY include the amount on Schedule D or Form 4797. . . line 10. . . . . FORM 8824 SUPPORTING STATEMENT FOR LINE 19 2013*27 SSN: FORM 8824 SUPPORTING STATEMENT FOR LINE 23 2013*27 Not For Filing . FORM 8824 SUPPORTING STATEMENT FOR LINE 23 2013*27 SSN: Not For Filing . . . . Qualified reimbursements for rural mail carriers . . . . . . . . . if line 1 of that worksheet is set for this copy of Form 2106. . . . 2. . . . . . . . . . . Note: On line b. . . . . . LOCAL TRAINS. Use of home as an employee (use Form 8829) . . . . . PART I . any education expenses you deducted on Form 1040. . . . . . . . . . . . . .376 Vehicle expense. . . . TOLLS. . . . . . . . . Expenses of special clothing . . 4. or any education expenses being used to claim an education credit on Form 8863. . buses. . . . . . . . . . . . . . . . . Nondeductible job expenses . not entered on the Vehicle Worksheet. car rental. . . . . Business expenses not included on lines 1 to 3 . . . . . . . . . . . . . .6 In Column A. . . . . . Do not include expenses that involved overnight travel or commuting to and from work. OTHER BUSINESS EXPENSES a. (Tuition and fees adjustment). . enter the amount from line 5. . In Column B. . . parking from Vehicle Wksht . . .. . . . . . . . . . PARKING FEES. . . . . . . . . . . a. . . . . 1545-0074 Occupation regional manager Self. . . . buses. . . b. 3. c. . . . Note: Depreciation expenses carry from the Depreciation Worksheet for Form 2106. . etc. . . . Step 2 Enter Reimbursements Received from Your Employer for Expenses Listed in Step 1 MINI-WORKSHEET FOR LINE 7. . Use Column B for meals and entertainment (line 5). . . e. To line 2 . . . . .) . . . b. . . Depreciation expenses (e. . . . . . etc . . . . . . . . . add lines 1 through 4. . . Total. . . . . . . To line 4 . . . . Note: The amount that carries from Form 8829 is the difference between line 35 of Form 8829 and line 14 of Form 8829. . . . g. . . . Note: DO NOT INCLUDE any tuition and fees you deducted on Form 1040. publications.. . .700 Travel expense while away from home overnight . . . . . . . . local trains. d. You should deduct any casualty or theft losses directly on Form 4684.g. . . . Don't include commuting expenses. . Parking fees. . . 6. . . . . . . .1 MINI-WORKSHEET FOR LINE 2.200 4. ETC.4 Meal & entertainment expenses. .826 4. . . . . gifts. . . Other (dues. . . .. . . . line 23 (Educator expenses adjustment). . . Education expenses . h. . computer) . . f. . . c. . . . line 34. . . . Step 1 1. .FORM 2106 (Form 1040) Your name Will EMPLOYEE BUSINESS EXPENSES S Frost Indicate whose Form 2106 this is: 2013*129 OMB No. . . etc. . . . . . . . . . See IRS instrucs . REIMBURSEMENTS NOT INCLUDED ON FORM W-2. . manually include amounts Not For Filing . . . . tolls. . . Total. . . 0 Parking fees. . . 5 Total expenses . . . or Soc Sec No 111-11-1111 Spouse. . . . . . 0 0 0 0 0 750 750 750 15. . . . local trains. . . . . . . . . . . . . . . . . etc . . . . .. Note: Enter on line a above parking fees. . . . . . . . .3 Note: Line 3 is for expenses while away from home overnight. . .g. . . . . . . . . . . . 5. . . . . . Do NOT include meals & entertainment on line 3 or 4. . . BOX 1 a. hotel.EMPLOYEE BUSINESS EXPENSES AND REIMBURSEMENTS Use Column A for expenses other than meals and entertainment (lines 1-4). . . . Business tolls. . . You should deduct any home mortgage interest and real estate taxes on the appropriate lines on Schedule A.200 Note: If you were not reimbursed for any expenses in Step 1. . . Enter Your Expenses Column A Column B 8. . . . . . from line 22 or 29 . . . . . . . .2 6. . . . . . . . . . . . . . . . . Expenses of seeking a job . bus. MINI-WORKSHEET FOR LINE 4. . . . . . . airplane. . . . . . . . tolls. e. . . . . . . . . . . . . . . . . . . . . skip line 7 and enter the amount from line 6 on line 8. . i. box 1 Other than meals and entertainment . Col B: ln 8 x 50% . . . Meals and entertainment . . "X" if these are impairment-related work expenses (to Sch A ln 28). . report the excess as income on Form 1040. . . . . . . . . . . . . . . . . . if line 7 is greater than line 6 in Column A. line 7. "X" here if you're an employee subject to the Department of Transportation (DOT) hours of service limits. . line 21. To Schedule A (1040). . 10 17. . Line 6 . b. The amount you enter will be multiplied by 80% (instead of 50%) to figure column B of line 9 . "X" if qualified performing artist (total will carry to 1040 line 24).line 7 (not < 0). . Line 6 . . . .926 Note: Please add a description of this total on Schedule A. . . . we figure column B of line 9 as the following: (. . .9 15. . Other reimbursements not reported on Form W-2. any period of duty for which the DOT hours of service limits are in effect. . Line 9. we carry (via the "Worksheet for Wages Not on a W-2") the amount to Form 1040. . .826 4.826 2. line 21 .50 x excess of line 8. 8.80 x DOT amount) 10. . . . . . KIA END OF PAGE 1 FORM 2106 (CONT'D) PAGE 2 2013*54 . . or incident to.. . . . . . Note: If you checked the DOT box above. . . .100 Note: If both columns of line 8 are zero. . . enter here the portion of your unreimbursed meal expenses that you incurred during. . . "X" if received a minister's housing allowance. However. B over DOT amount) + (. Reimbursements NOT reported on Form W-2 Box 1. . . col. . .826 8a. . . . 9. . Stop here. . . . . as other wage income. .e. . . . "X" if reservist claiming deduction for expenses incurred overnight more than 100 miles from home (total will carry to 1040 line 24). . 7. . . . . and attach Form 2106 to your return. ii. . you cannot deduct employee business expenses. columns A and B. If you're an employee subject to the DOT hours-of-service limits. . . . . . . above line 7. Note: If line 7 is greater than line 6 in Column A (i. .line 7 (column A) .200 Col A: ln 8 amt. "X" if fee-basis state or local government official (total will carry to 1040 line 24).reported as code "L" in Box 12 on Form W-2. . . . 7 Step 3 Not For Filing 0 Figure Expenses to Deduct on Schedule A (Form 1040) 15. . 8 15. if line 8a is negative). . . . . . . . . . . . . . . . . . . . amt (ln 32*33) . . . . . Check to complete lines 22 using the standard mileage method . . . . . oil. Deprec. . . . . . .36 0 4. . (Line 13/line 12) . . . . . . . . . . . . . Do you (or your spouse) have another vehicle available for personal use? . .30 31. . . . . . . . Data carries here from the Vehicle Worksheet.00 0 3. . . . . . . . . . . . . . . . .600 0 18. . . . . . . . . . . . 33 Note: For the calculations on line 32 and line 37 of Form 2106. Gas. . . 12 Business miles included on line 12 .296 4. . Luxury car limit . . . . . . Line 26 * % on line 14 . . . 32. .FORM 2106 Will (CONT'D) PAGE 2 S Frost SSN: 2013*54 111-11-1111 PART II-VEHICLE EXPENSES Section A . . . . . . . . . .24a b. . . . . Deprec from ln 38 below .) 11. . . . . . . .) Note: Enter all your car information on the Vehicle Worksheet. . . . . . . Note: Use Section D only if you own the vehicle and are completing Section C for the vehicle.400 80. Was your vehicle available for personal use during off-duty hours? .000 30. 20. . 14. . . . . . . . . . . . . . . . .000 14. a.376 0 0 0 0 Vehicle 1 (b) Note: Depreciation can only be claimed for a vehicle you own. . .e. . 15 Commuting miles included on line 12 . . .(Ln 13+Ln 16)) . .200 or special allowance) . Note: For more information about vehicles. .. . . . . . . . . . . . . . . . . . . . Section B 1 Y N Y Y Y N N N . 24c 25. . . . . . . 25 26. . . . Line 24a . .0% 33. . Deprec. . (a) 23. 23 24. . . .26 27. . . . . . . . . we generally use a percentage that is equal to business miles divided by total miles (i. whether you use standard mileage or actual expenses. see "Explain This Form" for Form 2106. . . . . . . . . . 14 Average daily round trip commuting distance . . . . . . . . . . repair. . . . . . . . Ln 30 * ln 14 (see inst if claiming Sec 179 deduction 19. 13 Percent of business use. . . . . . . . . . . . . . . . . 21. . . . . . .100 Vehicle 2 Not For Filing . . 34. 31 Note: Line 31. . . . 15. . . . . . . . . . . . . . . To ln 1 . . .17 Vehicle 2 03/05/12 18. . . . . . 28 29.34 35. . line 13/line 12). . . . . . . . . . . method and % . . . . . Lns 27 + 28. .24b . . .29 Section D . 17. . . . . . . 16 Other miles (Ln 12 . 32 200 DB 32. . . 179 deduction 0 and special allowance . Lines 23+24c+25 . . 11 Total miles vehicle was driven during 2013 . . . . . . . . . The amount on line 34 carries from the Vehicle Worksheet (and might not equal line 32 * line 33). . . . .General Information (You must complete this section if you are claiming vehicle expenses. . . . . . . . . . . . . . . Cost or other basis . . . . .080 5. . . . 13. . . . . . . Note: The description of method and percentage appearing on line 33 are prescribed by the IRS. . . . . . . . . . . . . is the evidence written? . . . . . 24. . . Sec 179 and special allowance applies only if car was placed in service in 2013. . .5 cents (. . . .370 4. . .370 0 0 (a) 0 0 0 5. . . . Do you have evidence to support your deduction? . . . Inclusion amount . . . . . . . . Section C . . . . . . 16. Value of employer-provided vehicle (if on W-2 at 100% annual lease value) . . . . . . . . . . . .Vehicle Depreciation Vehicle 1 (b) Vehicle 2 5. . Multiply line 13 by 56. insur . . 2013 Sec. .35 36. Vehicle rentals . . . . . . . . 12. . . . . . . . . . . . . 19. .24b c. . If yes. . . . Vehicle Date vehicle was placed in service .Standard Mileage Rate (See Instructions for Part II. . . .080 8. . . . . . 27 28. . . . . . . . . . . . . . 22. . . . Lines 31 + 34 . . . . .Actual Expenses. . . . . .565) and enter the result here and on line 1 . See IRS instructions.080 4. . . . . . or (ii) the vehicle is not a "passenger automobile. . 38 4. . .080 KIA END OF PAGE 2 FORM 2106 SUPPORTING STATEMENT Not For Filing . Smaller of lns 35 or 37. . ." 38.080 Note: We enter the amount from line 35 above on line 37 if: (i) the vehicle was put into service this year (or sold this year) and there were some months of personal use of the vehicle. 37 4. . .37. . . Carried to ln 28 above . . . Line 36 * % on line 14 . FORM 2106 SUPPORTING STATEMENT SSN: KIA END OF PAGE 3 Not For Filing . . . . . . . . . Indicate whether this Form is for Schedule C Form 2106 or Form 2106-EZ Note: If you use this form for Form 2106 or Form 2106-EZ. . . . . . . Enter on line 1 . . . . . . . . . . . . . . . . . . . Amount from Schedule C. . . g. . . Which copy of that form . . this home office doesn't qualify . . . . . . . . . . . . . . . In this case. . we will not file this Form 8829. . . . . . . . more than 300 feet) . Enter the loss (as positive number) shown on Form 8949 (and included on Schedule I) or Form 4797 that are allocable to the business. . . . k. . . . . . . . . . . . . . Simplified method amount a. . . . . . . . . . we do use part of the form proper (in Parts I and II) to complete this Simplified Method Worksheet. . . . . . . . . . Claim the home office safe harbor deduction . . . . . . . . . . . . . Gain derived from the business use of your home and shown on Form 8949 (and included on Schedule I) or Form 4797 . . . . . . this home office qualifies . . . . . . . . . . . . . . . . . . . . MINI-WORKSHEET FOR LINE 1 GROSS INCOME LIMITATION All Gross SE Income from Qualified Use of Home Complete a . . . . . . . . No. line 29 plus the gain from line b above . Last year's home office deduction . . . . . % l. . . . . . SIMPLIFIED METHOD WORKSHEET If you use this Simplified Method Worksheet to calculate your home office dedcution. . Income (salary) you earned from the use of your home. . . . . . . . . . . . . . . . . . . . . . b. . . . . . Enter the amount of the gross income limitation . . . . . . . . . . i. . . . Amount from Schedule C. . . . . . Amount from Schedule C. . . . . . . . e. . . . . . . 1545-0074 Use a separate Form 8829 for each home office used for business during 2013. . line 7 plus allocable share of gain from line b above . . . . . . . . . . m. . . . . . . . . . . . . . . . . Claim actual home office expenses . . . . . . . 1. . . . . you may not have leased your home to your employer during the time you claim expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Expenses not from use of home . . . . . . . . . . . . .c. . . . . . . . . . . . .FORM 8829 EXPENSES FOR BUSINESS USE OF YOUR HOME 2013*176 File with Schedule C OMB NO. . . . . . not merely appropriate and helpful. . . . . . . . . . . .m j. . . . . . . . . . Name: Mari N Frost SSN: 123-45-6787 TRADITIONAL OFFICE IN HOME QUALIFICATIONS Does this home office meet the home office qualification tests? Yes. Total wages . . . . . . . . . . . . . . Line 28 plus allocable share of loss from line d above . . . . . . . Line (a * b) . . . . . . . . . h. . . . . . . . Multiply days used for daycare during the year by hours Not For Filing . . . . do NOT attach it to your tax return. . . . . . . . d. . . Subract line d from c and enter on line 1 . . 1] Business name or occupation . . . . . . . . . . . . Not All Gross SE Income from Qualified Use of Home Complete f . . . . . . . . . . . . $5 MINI-WORKSHEET FOR LINE 3b DAYCARE FACILITY WORKSHEET a. . . . . . . . . . . Maximum allowable amount . . . .i % f. . . . . . . . . . . . . We recommend that you use our interview process to complete this Worksheet. . . . . . . . . . . . . . . . . . . . . . . . Percentage of gross business income derived . . . . . . . . line 29 . . . Amount of expenses from Schedule C. . . . . . . . . . . . . . . . . . . . . . Subract line h from g and enter on line 1 . . . . . . . . . . However. . . c. . . . . . . . . . . . . . . . . . . . . . . . Percentage of total wages derived from use from use of home . . . . . .e a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Income Limitation for Employee Home Office Complete j . . . . . but not allocable to the use of the home . . . . . . . . . . . . . . . Allowable square footage for the qualified business use (not 2. . . . . . . . your use of your home must have been for the convenience of your employer. . . . . . . .Self-Employed Check if you do NOT want to include this form with your return . . . . . . . . 3. . . . . . Also. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Operating expenses. . . . otherwise enter 1. . . Days available (from line a) * 24 hours . . . . . . . . regularly for daycare. you started or stopped using your home for day care in 2013). . . . . . . . . . . . . . . . . . . . . . . . . . . . . b. . . . . . . . . . . . . . . . . . . . . . then enter on line 1 only the area of the home used partly for business. Not For Filing used per day . . . . . . . . . . . . . . . . . . . . . . . . . . . . Note: If this day-care facility included (1) areas used 5 6 hrs 8. . . . Enter the smaller of line 1 or line 4 here and include the amount on Schedule C. . . Carried to line 7 . . . . Divide line a by line b. . . . . . . . . . . . . . . . . You must also "X" the box below line 3 and complete the "Mini-Worksheet for Line 7 for Certain Day-Care Facilities" below. . . .. . . . . . . . . . . . . . . 6. . . . Line 4 divided by line 5 . . . . . . . . . . . . . Carryforward of depreciation information to 2014 a. . . . . . . . . . 7. If zero or less. . . . . For daycare facilities not used exclusively for business. . . .. . Area of home used only partly for business (from line 1 of form) . MINI-WORKSHEET FOR LINE 7 FOR CERTAIN DAY-CARE FACILITIES Note: Complete this worksheet only if the part of your home used as a day-care facility included (1) areas used exclusively for business as well as (2) other areas used only partly for business. . . . . . . . . . . . Note for certain day-care facilities: If the part of your home used as a day-care facility included (1) areas used exclusively for business as well as (2) other areas used only partly for business. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 300 2. Line c + e. Percentage of home used only partly for business (line 6 * line 3) . . . . . . . . . . . . a. . . Note: Lines 4 through 6 are for certain day-care facilities only. . . . . . . . . . . . . . . . . . . . c. . Total hours available (365 days x 24 hours) (day care only) . . Total area of home (from line 2 of form) . . . . . . . . . . . . a. .760 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. c. . . . Part I 1. . . Enter as a decimal here and on line 3b . . . . . . . . . . . 2 12. . . . Number of days home was available for day care in 2013 . . . . . . Multiply line 2 by line 3c . . . . . . . . . . . . . . . . Days used for day care during year * hours used per day . b. . Adjusted basis of home when first used for business . . . . . . . . . . . . . . line 43 . . . . . . . . . . e. .50 % Line 1 divided by line 2 (expressed as a percentage) . . Note: If there is an amount on line b of this mini-worksheet. . . . . . . f. . . . . . . 5. . . . . . . . . . . . b. . . . . . . . . . . . . . . . . . . . .g. . . . . . . . . . . . . Allowable expenses using the simplified method. . . . . . . . . . . . . . . . . . b. 2. . . . . Enter the amount from your 2012 Form 8829. . .4. . Part of Your Home Used for Business Area used regularly & exclusively for business. . . . . . . . . Hours available for use during the year . Line 3a x line 3b and enter the result to 2 decimal places . . . . . . . . . . . . c. . . . Area of home used exclusively for business . . . . . . . . . . . . . . or for storage of inventory/product samples . line 30. . 4. . . . . . . . . . . . . . . . . . . . 5. . . . . . . . . a. . . . . . . . . . . . . . . . . . . . . . .400 Total area of home . . . Enter the amount from your 2012 Form 8829. . . . . . . 4 MINI-WORKSHEET FOR LINE 5 FOR PART-YEAR DAY-CARE FACILITIES Note: Complete this worksheet ONLY if your home was not available for day care for the entire year (e. . . . . . . . . . . . . . . . . . . . . . . . . Percentage of home used exclusively for business. . . . . . . . . . . . . . . . . 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 "X" if this is a day-care facility not used exclusively for business . . . . . . . . . . . . . . . . . . . . We use the information on lines 6 and 7 to preserve your depreciation and carryforward information if you decide to take actual expenses instead of the Simplified Home Office in future years. . . . . . . . . . . . . . . . . Line d divided by line a . . . . . . . . Excess casualty losses and depreciation. . . . . . . . . . . . . . . b. . . . . . . . line 42 . .0 . we carry it to line 5 below. . . . . . . . . . . . . . . . . . . . b. . . . . . . . enter -0. . . . enter the decimal amount from the Daycare Facility Worksheet. . . . . . Value of land included in line 7a . . . . . . . . . . Carryover of unallowed expenses from 2012 that are not allowed in 2013. . . . d. . . . . . . . . The part of your gross income (Schedule C.100 % b. . . . . . . line 29 . . . . . . . . . . . . . . . . . . . . . . 7. 8. . . . . and gains from Schedule D and Form 4797) that is from the business use of your home. . NOTE: Enter an amount on the lines above if you're directing this Form 8829 to Form 2106 or Form 2106-EZ. . . . . . . Note: We blank out this worksheet unless you "X" the box between lines 3 and 4 indicating that this is a day-care facility not used exclusively for business. . . . . . . . . . . . . . . . . . . . . . minus any loss from the trade or business not derived from the business use of your home and shown on Schedule D or Form 4797. . . .979 Figure Your Allowable Deduction MINI-WORKSHEET FOR LINE 8 FOR EMPLOYEES a. .c. . Gains from business use of home shown on Schedule D or Form 4797 . . Carry to line 8 . . . 40. . . . (Ln 6 * ln 3 for day care. . . . . . . . . . Note: See IRS instructions for columns (a) and (b) before completing lines 9-20. . . . . . . . . . . . . . . General Information for All Self-Employed a. . Percentage of gross business income derived from business use of home . . . See instructions . . . . . . . . . . Line 3. . . . . . . . . . . . . . If you used this Simplified Method Worksheet. . b. . Income (salary) you earned from the use of your home. . . . . . . . . . Schedule C. .50 % 8 40. Carry to line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . but not allocable to the use of the home on Line 1c . . . . . . Percentage of total wages derived from use of home . Line (a * b) . . . 3. . Total expenses shown on Schedule C. . . . Line 2a+2b. Carry to line 8 . . . . . . . . . . . PART of gross income from business derived from place OTHER THAN home (line 1a of wksht < 100%) a. . The loss (as positive #) shown on Form 8949 (and included on Schedule I) or Form 4797 that are allocable to the business. ALL gross income from business derived from business use of home (line 1a of wksht = 100%) 40. . . . . . . . line 7. . Based on the percentage you entered on line 1a above. . . STOP HERE. . d. . . . . . . . . . . . . . . . ln 29. . . Not For Filing BUSINESS PERCENTAGE. Do not complete the rest of Form 8829. . c. . . c. . . . Any net gain from business use of home shown on Schedule D or Frm 4797. b. . Line 1b . . . . . . . line 28 . . . . . . . . . . MINI-WORKSHEET FOR LINE 8 FOR SELF-EMPLOYED 1. . Expenses not from use of home . . . . .) . . . . b. . . then you should attach this computation to Form 8829. . . . % c. . (a) Direct (b) Indirect .2c. Enter the loss (as positive number) shown on Form 8949 (and included on Schedule I) or Form 4797 that are allocable to the business. . . . . . . . Total wages . . . . . . Part II 7 12. .979 d. . (Line 1a * Sch C line 7) + line 1b . . we have completed the appropriate section below for your situation. . . but not allocable to the use of the home . 2.Note: If this day-care facility included (1) areas used exclusively for business as well as (2) other areas used only partly for business. . .979 a. . . . c. Amount from Sched C. . . . . plus any gain derived from business use of home and shown on Sched D or Fm 4797. . . . . . . . . . . Line 3a-3b. . . . 28. . . . . 3. . . . 11. Excess mortgage interest . . . 15. . . . . . . . . . . . . . . . . . . . . . . and 11 . . Carryover of excess cas. . . 16 Note: For line 16. Line 15-line 26 . line 43. . . . . . . . . . . . . . . . . . 13. . . Sum of lines 14. Allowable excess cas. . . . . . . . . . . Limit on excess casualty losses and deprec. . . .204 21. If you need to adjust the interest amount above. . . . . . . . . . . . . .800 1. . . . . . from '12 . . . . see IRS instructions.200 Indirect Expenses 0 Other expenses . . 14. . . Self-storage fees . . . . . . . . . . . . . . 26. . and 30a. . . . 24. . .200 6. . . 26 27. . 22. . . col (a) plus line 13 . . . . loss + dep. . . . . . . 19. . . . . . 10. . . . Note: If you used your home office for only part of the year. . . . . . . line 42. . . .. . . . . . . Casualty loss part of ln 30. . . . Cleaning costs . . . . . . . you should visit Schedule A to see if you need to adjust the mortgage amount there. . . .675 3. .500 Sum of lines 16 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Carryover of operating expenses from 2012 . . . . . . . . . . d. 31. . . . . . . 27 28a. . . 34. . . . . . If you adjust the amount above. . . . . . . . . . . . . Snow removal . . . . . . . . Excess casualty losses . . . . b. . . . you may also need to adjust the amount on Schedule A. . Note: We calculate the amount on line 34 as the sum of lines 9(a). .675 36. Casualty losses in excess of line 9 amount . . . . Note: If you entered direct mortgage interest on line 10a above. . . . .14 (not less than 0) . . . . . . . . . . . . . 0 g. . . Lines 8 . Depreciation on home. . . . . 16. . . 28 Note: Line 28 is line 28a times the business percentage on line 7. . . . 29 30. . . . 0 30a. . . . . . . . . .100 13 14 15 1. . . . . .Expenses 9. . 17 Rent .800 No 0 8. . 31 32 33 34 641 641 5. . . . .000 10. . . . . . 0 0 9. . . . . . . . . . 9 4. . . . . . . . . . . . . . 32. .416 0 . . Real estate taxes . . 30 Note: Enter on line 30 the amount from 2012 Form 8829. . . . . . . . . . . f. . . . Deductible mortgage interest . . . . . . Pest control . . . . . . . . . . . . From Part III. . . . . . . . Trash removal . . .400 1. . . . line 41 . . . . . . . . . . . . 12 Line 12. . . . 29. . . .100 39. . . . Insurance . 18. . . . . Sum of lines 9. . . . . . . . . . . e. . . . 31 . . . . . . 28. 17. 10 Note: "Indirect" mortgage interest on line 10b is the sum of deductible interest and points (including the portion of any amortizable points that's deductible in 2013) from all those Home Mortgage Interest Worksheets that indicate this copy of Form 8829. . . . . . . you may override it. . . . Casualty loss included on lines 14 and 32 . . . . . . . . . . . 20 MINI-WORKSHEET FOR LINE 21 OTHER EXPENSES Direct Expenses a. . . . . . . . . Line 12. . . . . . . . Section B. . . . . . . . . . . . . . . . . . . . . . Allowable operating expenses. . 25 26. . Total (to line 21) . . . . . . . . . . . . . . . . . . . . . . 21 2. . . and 32 . . . . . . . . . . . col (b) x line 7 . . . Other (ex. . Smaller of line 15 or line 25 . . . . . . . . Line 22. . . 11 Do you want to enter the personal portion of the real estate taxes on Schedule A as an itemized deduction? Yes 12. 19 Utilities . . . . . . . . . . . . . . . . . . . . . . 24 Note: Enter on line 24 the amount from 2012 Form 8829. . Note: Manually report the amount from line 34 on Form 4684. . . . 22 Line 22. 33. . . . . .879 25. . . 4. . . 18 2. . . . c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . col (b) x line 7 . . . . . . . . . . Smaller of lines 27. . . Expenses Not For Filing Casualty losses . . .500 Repairs and maintenance . . . . 20. . . . . . . . . loss and dep. . 23. . . . 3. the business portion of 9(b). . . col (a) + line 23 + line 24 . .175 0 0 641 0 Sum of lines 28 through 30 . . . . . security system) . . . . . . . . . . . . . then you must be sure to enter only the amount of your mortgage interest incurred during the part of the year you used the home for business. . . . . . . . . . . . . check this box and consult the IRS instructions for line 41. Allowable expenses for business use of your home. . . . . . . . . . . . . . . Number of years for depreciation of this property . . . . 1993 . . . . . 38 25. . . . If you indicate Form 2106 or Form 2106-EZ at the top of this form. . . .SL h. . . . . .) . . . Prior year bonus depreciation . . . . . . . . . . Part III 35 5. . This amount carries to the copy of Schedule C that you indicate at the top of this form. . . . . Fair market value of your home (including land) . . 1993 . . . . Date you first used this home for business. . . . . f.000 39. e. . . 250. . Convention (information only. . . . . and you are electing or did elect out of bonus depreciation . . month (1. . . . . . . . . . . . . . . . . . . Y If you sold this home in 2013. b. . . . . . . qualified Gulf Opportunity Zone property or specified Gulf Opportunity Zone extension property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Zone property and you are claiming or did claim bonus depreciation . . you must make the same election for all property in the same class as this property placed in service during this tax year. . . . . . . . Current year bonus depreciation . . . . . . . . . . 0. . ln 33-34 . . . . . . . . . . . If you have made any such improvements. 35. . . . . . . . . . . . . . . . . . . Section B. . . . . . . . . Line 38 * line 7 . . . . . . . .Note: Manually report the amount from line 34 on Form 4684. . 36. . . . . . . . . . . . . . . . . . . . . . . . 39 MINI-WORKSHEET FOR DEPRECIATING IMPROVEMENTS Date Cost a. . . . . Zone property. . . . . . . Line 36 minus line 37 . . . . . . . . . . . or qualified disaster assistance property.000 a. Do not include in your basis any additions or improvements you made to your home after you started using your home for business. . . . . Depreciation code (1-25. . . . . . . . . . .416 Depreciation of Your Home MINI-WORKSHEET FOR LINE 36 Enter the following values as of the date your first started using your home in your business. . . . . . . . . . . . . . . . . . . . . . .December 31. . .12) sold . . . . . . . . Value of land included on line 36 . . . c. calculated) . . . . . . . . . or profession. . . . . . . . . . . . . . . . . . . . . . . . Note: Line 35 equals line 33 minus line 34. calculated) . . . we'll fill out Form 4562 for you. . Check here if this is qualified disaster iii. assistance property and you are claiming or did claim bonus depreciation . Improvements made May 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . (If in 2013. or qualified disaster assistance property. . c. . . . . .000 37. . . . trade. . . . . . . . . . . . . . . . . . .May 12. . . . . . . . 0 Not For Filing . See instr. . . . . . . . .000 (see instructions) . . . if your home was used for more than one business. . .iv to elect out of bonus depreciation. . . . . You will need to prepare and attach a separate statement . . . .000 b. . . . . . . 02/02/12 Using the "regular" (not the "alternative") system? . . . . . . . . .. . . . 1973 . . . Check here if this is qualified New York Liberty iv. Note: If you check box e. . . . Gulf Opportunity Zone property or specified Gulf Opportunity Zone extension property. Zone property or specified Gulf Opportunity Zone extension property and you are claiming or did claim bonus depreciation . Improvements made July 1. . . . 24 g. . . . .MM i. . . . . . . . . . . . . . . . . . . . . . . . 240. . Basis of building. . 37 200. Adjusted basis of your home (including land) . . d. . . . Business basis of building. . . . . . . . . we carry to that form the difference between line 35 of Form 8829 and line 14 of Form 8829. 36 40. .000 38. . . . b. . . . . . . . . . . . . . . . . . . . . . . . .39 Bonus depreciation questions: Check here if this is qualified New York Liberty i. . . . . . . . . . . . . . v. . . . . . . . Enter the smaller of your home's adjusted basis or its fair market value 240. Method (information only. . . . 2012 . . . MINI-WORKSHEET FOR DEPRECIATION a. . . . . . . . . Check here if this is qualified Gulf Opportunity ii. . . . . . . . . . . . . . . . . . . calculated) . . . . . . . . . . . . . . . . . . . . . . . . Improvements made in 2013 . . . . Note: You may need to adjust our calculations on Form 4562 if this improvement is qualified New York Liberty Zone property. . Part IV Carryover of Unallowed Expenses to 2014 42. . . . . to 6251 line 19). . . Excess cas. . .5640% 41. . . . Gross Alt Min Tax Adjustment (line k . r. . then carry to AMT worksheet on Schedule C. . . . . . . . . . . . . . . and you're using this form for Schedule C. . . . . . . . . . . . . 42 43. . . . . . . . . Total depreciation allowable (line i + line j). . . . . . . Alt Min Tax Adjustment (line q * line 32/line 31). . . . . 1987 and later (if non-passive. . . . Ln 31-32 (not less than 0) . . . Alt Min Tax Depreciation allowable (calculated) . . . . . . . . . . . . . . . . Depreciation allowable. to Form 6251. . . . . . . . We complete Form 4562. . . . then you should file a Form 4562 for this form. .N/A o. . . . 40 Note: In certain cases. . . . carries to 6251 line 28). . . . . . In certain situations. . . the depreciation percentage on line 40 will be different from the depreciation percentage we actually use to compute the amount on line 41. . . . above . . . Depreciation percentage . . . . . . . . . . . . we use an IRS formula to compute the depreciation deduction instead of using the tables. . . . Category of Alt Min Tax that applies: Pre-87 (if non-passive. . . . losses and deprec. . p. . . . . . . . . . Line 25 minus line 26 (not less than 0) . . . . . . . Carry to line 29. . . . . . . . . . . . . . . Not For Filing 641 0 0 40. . . . . . . . . . . . . . . but ONLY if the date above is in 2013.line p) . . . . 2. . . . . . . . . . . . . . Otherwise. . Carry manually if for 2106/EZ . . . None n. . . . . . 43 KIA 0 0 . . . q. . . . . . . . . 41 641 Note: If the home was first used as an office in 2013. . . . . . . . . . Alt Min Tax Convention (calculated) . . . . . . . . Alt Min Tax Method (calculated) . m. .k. . . . . . . . . . . . . . . . . . . None--no Alt Min Tax exposure for this property. . . . . . . . . . . . If this is for a Schedule C passive activity. . . Alt Min Tax # years for depreciation (calculated) . . . Carry to line 41 . . . . . . . . . . Operating expenses. line 19 or 28. . . . . 0 l. . 5.Depreciation Worksheet Vehicle Worksheet . 2.Charitable Donations Worksheet Non-W2 Wages . 17. 6.Summary of Assets Depreciation Worksheet . 13.Dividends and Distributions Home Mortgage Interest Worksheet . 9.IRA Contribution Worksheet Depreciation Summary .Interest Income Worksheet1 Form 1099-INT/OID .Worksheet for Wages Not on a W-2 IRA Contributions . 11.Interest Income Worksheet2 Form 1099-DIV . 8. 12.SUPPORTING FORMS RE: 2013 Tax Returns PREPARED FOR: Will Frost SSN: 111-11-1111 PRINTED ON: December 19. 4. 3. 15. 10. 2014 PREPARED USING: H&R Block 2013 [7601] SUPPORTING FORMS WHICH CAN BE SUBMITTED TO THE IRS SUPPORTING FORMS IN YOUR RETURN 1.Last Year's Data Worksheet Form 1099-INT/OID .Child Tax Credit Worksheet Last Year's Data Worksheet .Vehicle Expense Worksheet1 Vehicle Worksheet . - Background Worksheet .Worksheet for Dependents1 Dependents Worksheet . 14.Home Mortgage Interest Worksheet Charitable Worksheet .Worksheet for Dependents2 Child Tax Credit Worksheet . 7.Capital Gains and Losses **************** DO NOT MAIL THIS PAGE **************** .Vehicle Expense Worksheet2 Capital Gains and Losses Worksheet .Background Information Worksheet Dependents Worksheet . 16. . . . . . . . . If qualifying widow(er). f. . . f. . Check the box if you are married. . . . . . . . . . . .regional manager "X" if you want $3 to go to Pres. last. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and qualifying person is a child but not your dependent. . . . . . . . . . Primary taxpayer Spouse g. we choose married filing a joint return. . ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ a. . enter the child's name . . . d. . we'll set the above fields null. e. . . . . . or I'm in military or naval service outside the U. . . . . Check here if you received a letter from the IRS with an identity protection personal identification number (IP PIN). . . . . . . . . . If this return is for a deceased person. . . . . . . . . . . . . . . . .Will N Frost Spouse's name (first. . . . . . . . . . . . . .Jr/III) . . . . GENERAL INFORMATION Yours Your spouse's 123-45-6787 Social Security number . . . . . . . . . . . Spouse 6-digit IP PIN . . . . . . . . . . . . . . I live outside the U. . Jr/III) . Note: Once you enter information on line d. . . . . They are sent to certain taxpayers taxpayers who have had a problem with identity theft. . . . . . I want to use the standard deduction . . . . . . . . . .Sioux Flls . . . . . . .S. . . . . . . . Choose your filing status below: Single Married filing joint return Married filing separate return Head of household Qualifying widow(er) If you have not yet made an entry. . state. check the applicable box. . . . . .BACKGROUND BACKGROUND INFORMATION WORKSHEET 2013 1. . . . . . . . . . . . . . . . . . . . Foreign province/state/county . . . . . . . . Click here to clear or make a new selection . . . . FILING STATUS a. . . . . . . . . . . . . . 2. . . . . . . and ZIP code . . enter the date of death . . . . . . If you are married filing separately. . . . . . . . . . . you'll need to delete or edit the copy of the Dependents Worksheet that applies to this person. . . . . . . . . . . . . . . . . . . . If filing status is head of household. . . . . . .Mari C/O information. . . . . . . . . . . . . IP PIN's are uncommon. . . . . Foreign postal code . . . "X" if legally blind . . . ADDRESS AND TELEPHONE NUMBER S Frost Your name (first. . . . . . . . . . . c. . . . MI. e.last. . .111-11-1111 Date of birth (MM/DD/YYYY) . . . . . . . . . Elec. . . . . . . . . To delete or edit this information. . . . . . . . . . . . . . see the filing status section of the IRS instructions for Form 1040. . . . . . . . . If you determine this person is your dependent after completing the Dependent Worksheet. . . . . . . . . . . . . and Puerto Rico and my main place of work is outside the U. . . . . . . . . . . . . . . if necessary . . . . . Your telephone number (daytime) . . . I want to itemize my deductions . c. we will carry that data into a copy of the Dependents Worksheet as a nondependent. SD 57105 Foreign country . . . . . . . . . Enter "X" if disabled . . . . . . . . . . Campaign Fund . . . . . . . . . . . . .MI. . . . . . . . . . . b. . . . . . . . . . . . . . . enter the year your spouse died . . . For more information. . AND your filing status is married Not For Filing . . . d. . . . . . . YOUR NAME.S. . . . . . . . Taxpayer 6-digit IP PIN . Full-time student (see help panel for details) 3. . . . . . . . .S. h. self employed Occupation . . . . . . . . and Puerto Rico. . and SSN . b. . . . . . . . . . . . . . . . Foreign address (not APO/FPO) Your street and apartment # (if any) . . . . . and Puerto Rico. . . . 426 East Twin Oaks Road Your city. . . . . . . . . . . . Check the box if you are married filing separately AND you and your spouse lived apart throughout 2013 . . . . . . . . . . . . . . . . . . If you enter "X. . . . . . . . . . g. . . . . . ." your standard deduction is zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2014 . . BACKGROUND INFO CONTINUED ON PAGE 2 END OF PAGE 1 BACKGROUND (CONT'D) PAGE 2 2013 Not For Filing .filing separately or head of household. . . . . . . . . . . . . . . . . . . AND your spouse was age 65 or older as of January 1. . . . . . . . . . Dual-Status Alien: Enter "X" if you or your spouse is a dual-status alien AND you are NOT entering on this tax return your combined worldwide income. . . . . . . . 1a. . . or if you jointly filed an extension but are now filing separate returns. . . . b. . . . . . . Estimated taxes paid (do not include 2012 refund applied): Date Amount 06/30/2013 4. . . . b. . . . . 5. . MINI-WORKSHEET FOR LINE 5c 0 a. Amount paid with Form 4868 (for October returns) . . . . . b. . .g. . . . . . . . . . . . . . . . . 7. . . Routing Transit Number ("RTN") . . . . . . . . . . . You had at least one parent living on the last day of 2013 . . . married filing separately or head of household. . Withholding on Form 1099-B . . . . . . . . . . . . . . . . . . REFUND INFORMATION Direct Deposit Would you like to speed your refund by having the IRS deposit it directly into your account at a bank or other financial institution in the United States? If so. Withholding on Form 1099-PATR . .g. . . . . . . . . . EXEMPTIONS FOR YOU AND YOUR SPOUSE a. . . . See IRS 1040/1040A instructions for details. . Your earned income was less than half of your support in 2013 . . . . ." and check number identified. . . . . . . . . . . . . . . . . . . RTN: DAN: Check number: 123404567 123-4567 0101 c. . . . . . . b. . . . . . . . . . . . . . . . . Type of account: Checking Savings 0 Not For Filing . . d. . If married. . . . . . . Enter "X" if you are entitled to an exemption for your spouse . . . . . . . . . . . . . . . . . . . . . . . . . . d. . fill in the following regarding the account and place an X here . in some cases. . . . . . . . . c. . . . . . . . . (Married filing jointly or. . . . . . . . e. b. Y (This is always "Y. . . . if taxes are being paid by credit card . . . . . . . 0 c. . Note: Here is a sample of the numbers you might find at the bottom of a check. . PAYING YOUR TAXES BY CREDIT CARD a. . . . . .") c. . . . . . . . . . . . . . (Joint filers enter "X" only if someone else can claim you. . . Amount charged to credit card (not including convenience fee). . AND your tax before withholding is zero. . .000 4. . . Enter "Y" if you are entitled to an exemption for yourself . If you and your spouse each filed separate extensions but are Note: now filing a joint return. . . . . . . . . . . . . . . . . . . . (Joint filers enter "X" only if someone else can claim your spouse. . . . . place an "X" here if anyone else (a parent. . . . . . . . . . . . . . . Withholding from imported Form 1099-B's . . . . . answer the next question. . . . . . Depositor Account Number ("DAN") . . Withholding from other Form 1099-B's . . . . accordingly. . . . . . . . . . . . . . . . . . . . . . . . . . . e. . . . . . . . Confirmation number. . . . . . . . . . . . . . . . . . . . . Total withholding on Form 1099-B ." unless the question above is "X. . . . AND your tax before withholding is zero. . . . 6. . . . Place an "X" here if anyone else (a parent. .) can claim your spouse as an exemption on his or her tax return. . . . . If you answered yes to the previous question and you were ages 18-23 on the last day of 2013. . . . . . . . . TAXES PAID/WITHHELD a. . . .) Your Exemption for Alternative Minimum Tax YES NO e. . . . . . . . . . . .) . . . . . f.BACKGROUND (CONT'D) PAGE 2 Will S Frost SSN: 2013 111-11-1111 4. . . . ." "DAN. with "RTN. . . .) . . . . . if taxes are being paid by credit card. . . . .) can claim you as a dependent on his or her tax return. . . . . . . . . . . . . . . . . . . . .000 Total estimated tax payments . . . . . . . . . . . . . . . . . see the IRS instructions to Form 4868 and adjust the amount on line b. . . . . . . . . . . . . . d. . . . . . . . . . . d. . . . b. . 2a. . . . . . . . . . do you want to apply any of it to 2014 estimated tax? If so. . . Type of account: Checking Savings Amount to be deposited in third account . . . . Type of account: Checking Savings Amount to be deposited in second account . . . . . . . Depositor Account Number ("DAN") . Applying Refund to Your 2014 Estimated Tax If you are due a refund this year. . c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c. . . . . . . . . Routing Transit Number ("RTN") . . . . . . please enter the amount here BACKGROUND INFO CONTINUED ON PAGE 3 END OF PAGE 2 BACKGROUND (CONT'D) PAGE 3 2013 . . . . . . . . . b. . Routing Transit Number ("RTN") . . . . . . . . . . . . . 3a. . . . . . . . . . . . . . .d. . . . Not For Filing Amount to be deposited in first account . . . . . . . . . . . . . . . . . . Depositor Account Number ("DAN") . . . . . . TCE. IRS-Reviewed.BACKGROUND (CONT'D) PAGE 3 Will S Frost SSN: 2013 111-11-1111 8. select the residency status that applies for 2013. IRS-Prepared. VITA-T. VITA. 10. enter one of the following: TC. For each state. THIRD PARTY DESIGNEE Do you want to allow another person to discuss this return with the IRS? Yes No If Yes. RETURN ASSISTANCE How was this return prepared: By yourself. complete the following information: Designee's name: Designee's phone number: Designee's personal identification number (PIN): 9. Name of state(s) Your residency status Spouse's residency status SD Not For Filing . Outreach): . With help of an IRS-sponsored program (if so. STATE TAX RETURNS Enter information below about any 2013 state tax returns you're filing. TCE-X. TC-X. Self-Help. . . . . Residence test. 16 DOB string . . . . . . . . . . . . check NO and go to Section III. . . . * If NO. . go to line 2. . . . . . . . Answer NO if this person is not your child. . . . . . . . . . . . complete the MINI-WORKSHEET FOR LINE 3. . . . . . . . . . . . . . . . . b. go to line 3. . . . If tax ID is an ITIN is substantial presence test satisfied?. . . . . . . . . . * If YES.. . . . . . . . . . . are any of these statements true? . . . . . . . . . . . . . . . c. . . Did this child's other parent provide more than 1/2 the support for this child during 2013? . . . . . . . . .12 Person's age .August 9. * If NO. . 2. . . . . . . . . . . . . . . . . . . . . . . . . . Support test. . . . . . . . . . . . . . . . . . * If YES. Will the person named in Section I file a joint return in 2013? . . . . . . .. Austin W Frost 123-45-6789 Relationship Son Date of Birth 8/9/1997 ITIN Type of Dependent Child Lived with You Time Lived With You Lived With All Year or Born Month's person lived with you . . . . . . . . . . . . . go to Part B. . . . . . . . . . .. .STOP! You do not need to complete the rest of this worksheet. Age test . . . . If NO to substantial presence test are there special circumstances? . . . Yes Are you sure this person qualifies as your dependent in 2013 . . . . . . . . . . . . . . . . . . . . . . . . line 3. . b. . . . . . . . . . . . Did you (and your spouse if married filing jointly) provide more than 1/2 the support for this child during 2013? . . . . . . d. . No Not For Filing . . . . . . . . . . . . . . . . . . . . . . . . . If no. . .. If this person is your child. . . . . . We will prevent you from checking this box if you have not completed all the information in Section I. . . . . . . PART A ALL DEPENDENTS Yes 1. . . . . . . . . . . . . . . . . . . . . . . . . Does this person satisfy the exception to the dependent joint return test? . . . . . . . . . SECTION II QUICK ENTRY If you're not sure this person qualifies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . * If YES. . . . . . . . . . .. . . . . . . . . . . . . . . . . . QUICK ENTRY QUALIFYING CHILD VALIDATION a. . . . . No SECTION III DEPENDENT QUALIFICATION TESTS Do not complete this Section unless you answered NO in Section II. . . . . . . . . . . . . . . . . . . . . . . . . . PART B DETERMINE WHETHER PERSON IS YOUR QUALIFYING CHILD 3. . . . . . . . * If YES. . . . IF YOU ANSWERED YES . . . . . . . . . . . . . . . . . . . . . * You are separated under a written separation agreement from the child's other parent. . . . . . . * You lived apart during the last 6 months of the calendar year. . . . . . . . . . . . . . . . . . . . . . . . . You cannot claim this person as your dependent. . . . . . . . No. . . . . . . . . . .DEPENDENTS Will WORKSHEET FOR DEPENDENTS S Frost 2013 SSN:111-11-1111 SECTION I BASIC INFORMATION Tell us about the person you want to claim as a dependent: First Name MI Last Name Soc. . . . . . . . . . . . . . . . . . . . . . . . 1997 Person is fosterchild placed with you by court order/placement agency . . . . . . . . . . . . skip (b) through (c) and go to line (d). . . . Is this person your adopted child who lived with you all year? . . . . . . . . . . . . . See the FAQ to the right to learn about the exception to joint return test. . Was this person a US citizen/resident alien of the US in 2013? .. . . . . . . . . . . . . . . . . MINI-WORKSHEET FOR LINE 3 DIVORCE & SEPARATION RULES AND MULTIPLE SUPPORT AGREEMENTS Yes No a. . . . . . go to line 4. . . was this person a resident of Canada or Mexico in 2013? . . . . . . . . . . . . . . . . * You are divorced or legally separated under a decree of divorce or separate maintenance from the child's other parent. . . . . . . . . . . . . . . . . . . . . . .. . Sec. . * If NO STOP. . . . . . . . . . . . . . . . . . . or if we've determined (based upon that information) this person cannot be your dependent. . . . . . . . Relationship test . . . . We calculate this answer based upon the relationship selected in Section I. * If YES. . . . . 5. . i. * If YES. . . * If YES. . . skip (c) and go to line (d). . . . . and this is your year. . . . . . g. . .Not For Filing * If YES. . . * If YES. Do not complete the rest of this WORKSHEET. . . . . . . . . . . . . . j. . do not complete the rest of this MINI-WORKSHEET. . . . . . but go to line 4. . . Are you eligible to claim a 2013 exemption for this child under a multiple support agreement? . . . . . . . make sure you attach Form 2120 to your 2013 tax return. If YES. go to line 5. . . but you may be able to claim this person as your Qualifying Relative. but go to line 4. . . or other valid court order. . . do not complete the rest of this MINI-WORKSHEET. skip (f) through (g) and go to line (h). . . Do not complete the rest of this WORKSHEET. . . Did this child's other parent live with this child for more than than 1/2 of 2013? . skip (g) and go to line (h). . . Did both of you together provide more than 1/2 of this child's support during 2013? . . . Note: Answer YES if you have an agreement to claim this dependent in alternate years. No . . . . . . . . . Did you live with this child for more than 1/2 of 2013? . . . . . STOP. . . . * If NO. . . . . . . * If YES go to line 6. . . . . . . Does a divorce or separation agreement give this child's other parent the dependent exemption? . . . We calculate this based on this person's date of birth in Section I. . . If YES. * If YES. . . STOP. . . . . . . . . . . . . . . . h. . decree. . . . . . . . skip (e) through (g) and go to line (h). . . . . signed by the child's other parent to your 2013 tax return. . . . Note: If this child qualifies as your dependent. . . . e. Is this person's relationship valid for a Qualifying Child? . . . You cannot claim this person as your Qualifying Child. . . . . You cannot claim this person as your Qualifying Child. . * If you answered YES to line 3 and YES to line h or line j of the MINI-WORKSHEET FOR LINE 3 go to line 5. . . . This child is not your dependent this year. . placed in your care by an authorized placement agency or by judgment. . Check this box if this person is your fosterchild. . . . . . . c. skip (d) through (f) and go to line (g). . . . . . . . . . . . but go to line 4. Did this person live in your home for more than half the year? . . * If NO. . . . . This child is not your dependent this year. . . * If NO go to PART C. . . . . Was this person under age 19 at the end of the year? . . . . . * If you answered YES to line 3 and you did NOT check line h or line j of the MINI-WORKSHEET FOR LINE 3. . Will the other parent release his/her claim for this person's dependent exemption to you for 2013? . . . . . . . . skip lines 7-9 and go to line 10. . . . . . and you answered YES to d. . . . . . Does a divorce or separation agreement give you the dependent exemption? . . 6. d. . . . . . . . and this is NOT your year. . Note: Answer YES if you have an agreement to claim this dependent in alternate years. . . go to Part C. . * If YES. * If NO. . Yes 4. . . . . Note: If this child qualifies as your dependent. . . Was the time this child lived with you and his/her other parent (when combined) more than 1/2 of 2013? . . . . . . . . . . . f. . . . . . make sure you attach Form 8332. . . do not complete the rest of this MINI-WORKSHEET. . . . . . but you may be able to claim this person as your Qualifying Relative. You cannot claim this person as your Qualifying Child. . go to line 4. . If NO: * If you also answered NO to line 3 go to Part C. . . . * If NO. . . . . . . but you may be able to claim this person as your Qualifying Relative. We calculate this based on this person's date of birth in Section I. . . . . . . . CAUTION! It's possible that someone can be the Qualifying Child of more than one person. . . . . . . * If NO go to line 10. . . 14. . . . . read the caution below and go to line 12. . . * If you answered YES to (a) and (b) go to (c). . . . . . . . . . . . . . . . . * If NO. . . . . go to line 11. . . Your have the better claim. . . . . STOP. . Was your federal adjusted gross income (AGI) higher than the AGI of the other taxpayer during 2013? . . . . Are you this person's parent? . . c. . . . . . You cannot claim this person as your dependent. . . . Yes 13. . . . . . . . . . . . . . . . . Was this person under age 24 at the end of the year? . the exemption will be permitted only for the person with the better claim under law. . . . . Do you want to claim this person as your dependent? . . . . . . . . . If YES STOP. . . . 8. * If NO. . If you do not have the better claim to the dependent exemption. . If NO STOP. . . . you should only answer YES to line 12 if you know the other taxpayer will not claim this person as a dependent. . You have the better claim. . . . * If NO STOP. . . . * If NO go to PART C. . . . 11. . . . . . * If you answered YES to (b) and NO to (a) STOP. . 10. but only one person can claim that Qualifying Child as a dependent. . . . . . . . . . . . . . . . * If YES. 12. . . skip line 9 and go to line 10. . d. . . . Was this person a student in 2013? . . . . . . . PART C DETERMINE WHETHER PERSON IS YOUR QUALIFYING RELATIVE Complete this Part only if this person is not a Qualifying Child and we directed you to complete this Part in Part B. . . . . . . . . . . . . . . go to line 15. Did this person reside with you for the same amount of time as with the other parent during 2013? . . . . MINI-WORKSHEET FOR LINE 12 Yes No a. . . . . . Was this person permanently and totally disabled? .900 of gross income in 2013? . . . . . . . . . . Is this person's relationship valid for a Qualifying Relative? . e. . . . . . . . . * If YES STOP. . . . . . . you have the better claim. go to line 9. This person's parent has the better claim. . . . . b. . . * If YES. . . . . . . . . . * If NO. . . . . . * If you answered NO to (a) and (b) go to (e). . . * If YES. go to line 11. . . . . .Not For Filing 7. go to line 9. . . . . . . . . . . . . . . . . . go to line 14. . . . . . . . Is the other taxpayer who can claim the person in Section I as a Qualifying Child this person's parent? . . . . . . No . . . . . . . . . . * If YES. You cannot claim this person as your dependent. . . . . . . Did this person reside with you longer than with the other person's parent during 2013? . . 9. . . . . . . . Did this person have more than $3. You cannot claim this person as your Qualifying Child. . . . . * If YES. . . . . . * If NO. . . . . See the FAQ to the right to see who can be a Qualifying Relative. . . . . . . . is this person a Qualifying Child for somebody else? . TIP! You can check YES for line 12 without completing the MINI-WORKSHEET FOR LINE 12 if you are this person's parent and you are filing a joint return with his/her other parent. . . 15. . . Use the MINI-WORKSHEET FOR LINE 12 to see if you have the better claim against anyone else who might claim an exemption for this person. . . . . . . . Did this person provide over half his/her own support in 2013? . . . . Although not your Qualifying Child. . . . . . . . . . . . . . . If two people claim the same Qualifying Child as a dependent. . . . . . . . . . . . . . . . . . . . . Is this person younger than taxpayer (or spouse if MFJ)?. . but you may be able to claim this person as your Qualifying Relative. . If YES STOP. . . . . . * If you answered Yes to (a) and No to (b) STOP. . . . You cannot claim this person as your dependent. . * If YES. . . . . . . The other parent has the better claim. . . See the FAQ to the right to see who can be a Qualifying Child. . . . . . . . . go to line 8. . . . . . . . . * If NO. Note: We calculate line 16 if you completed the MINI-WORKSHEET FOR LINE 5. . . .* If NO. . . go to line 16. this person is not your Qualifying Relative or your dependent. . See the FAQ to the right to learn what is considered support. * If YES. Did you (and your spouse if married filing jointly) provide more than half the support for this person during 2013? . . . Not For Filing . . . . . . * If YES STOP. You cannot claim this person as your dependent. this person is your Qualifying Relative and we'll make this person your dependent. 16. . . . . . . . . . . . TIP! Answer YES if a multiple support agreement lets you claim this person. . . . . . . . . * If YES. . . . . . .12 Person's age . . . . . . . . . . . . . . . . . . . Residence test. . . . . . . . Will the person named in Section I file a joint return in 2013? . . . . . Emma J Frost 123-45-6788 Relationship Daughter Date of Birth 4/8/1994 ITIN Type of Dependent Child Lived with You Time Lived With You Lived With All Year or Born Month's person lived with you . . * If NO STOP. . . . Did this child's other parent provide more than 1/2 the support for this child during 2013? . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . check NO and go to Section III. . .. . . . You cannot claim this person as your dependent. . . . . . . . . . . . . . . or if we've determined (based upon that information) this person cannot be your dependent. . . . . . . . . . . . . Age test . . . . . . . skip (b) through (c) and go to line (d). . . .. . . . . . . . . . . . go to Part B. Support test. . . . . . * If NO. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If this person is your child. . . * If YES. . . . . . . . . . . . . . . If NO to substantial presence test are there special circumstances? . . . . . . . . . . We will prevent you from checking this box if you have not completed all the information in Section I. . . . . . . . . Does this person satisfy the exception to the dependent joint return test? . PART A ALL DEPENDENTS Yes 1. . . . . . . . . . . . IF YOU ANSWERED YES . . . . . . . . . . . . . . . . No. . . . . . . . . . . Was this person a US citizen/resident alien of the US in 2013? . . . . . . .. . . . . . . . . . . . d. . . . . . . . No SECTION III DEPENDENT QUALIFICATION TESTS Do not complete this Section unless you answered NO in Section II. . * You are separated under a written separation agreement from the child's other parent. . Did you (and your spouse if married filing jointly) provide more than 1/2 the support for this child during 2013? . . . . . . . . . . . . . . . b. . . . . . complete the MINI-WORKSHEET FOR LINE 3. . . was this person a resident of Canada or Mexico in 2013? . .DEPENDENTS Will WORKSHEET FOR DEPENDENTS S Frost 2013 SSN:111-11-1111 SECTION I BASIC INFORMATION Tell us about the person you want to claim as a dependent: First Name MI Last Name Soc. . . . . . . . . . . . . . . No Not For Filing . . . . . . * If YES. go to line 4. . . . . . . . . . .April 8. . . . . . . . . .. . . . If tax ID is an ITIN is substantial presence test satisfied?. . . . PART B DETERMINE WHETHER PERSON IS YOUR QUALIFYING CHILD 3. . . . . . . . . 1994 Person is fosterchild placed with you by court order/placement agency . . . * You are divorced or legally separated under a decree of divorce or separate maintenance from the child's other parent. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . go to line 2. . . . . . * You lived apart during the last 6 months of the calendar year. . .. . . . . . b. . . . . . . . . 2. . . . . . . . . . . . . . . . . . . . . . . . Sec. . . . c. . . . . . . . . . . . . .STOP! You do not need to complete the rest of this worksheet. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 DOB string . . . . . . . . . . . . . Yes Are you sure this person qualifies as your dependent in 2013 . See the FAQ to the right to learn about the exception to joint return test. . . . . . . . go to line 3. . . . . . . . Is this person your adopted child who lived with you all year? . . . . . . . . . If no. . . . . . line 3. . . . . . . * If NO. . Relationship test . . . . . . . . . . . . . . . . . . . . . . are any of these statements true? . QUICK ENTRY QUALIFYING CHILD VALIDATION a. Answer NO if this person is not your child. . . . . . . . . SECTION II QUICK ENTRY If you're not sure this person qualifies.. . . . . MINI-WORKSHEET FOR LINE 3 DIVORCE & SEPARATION RULES AND MULTIPLE SUPPORT AGREEMENTS Yes No a. . . . * If YES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . but go to line 4. . . . . . do not complete the rest of this MINI-WORKSHEET. . . . . . If YES. . . . . . . . . . * If NO. . . . . and this is NOT your year. . . . Do not complete the rest of this WORKSHEET. . . . . . . . . . . . This child is not your dependent this year. . . . . Did this person live in your home for more than half the year? . .Not For Filing * If YES. Did both of you together provide more than 1/2 of this child's support during 2013? . Note: If this child qualifies as your dependent. . but you may be able to claim this person as your Qualifying Relative. . . . . . . h. . . . placed in your care by an authorized placement agency or by judgment. * If you answered YES to line 3 and YES to line h or line j of the MINI-WORKSHEET FOR LINE 3 go to line 5. . . . . . * If YES. . e. . . signed by the child's other parent to your 2013 tax return. We calculate this answer based upon the relationship selected in Section I. . . . . . . . . . . do not complete the rest of this MINI-WORKSHEET. * If YES go to line 6. . . c. . . . Check this box if this person is your fosterchild. . . . . . but go to line 4. . . . do not complete the rest of this MINI-WORKSHEET. . . . . * If NO go to PART C. . . Will the other parent release his/her claim for this person's dependent exemption to you for 2013? . . . . skip (g) and go to line (h). . . * If NO. . . . If YES. . . . Was this person under age 19 at the end of the year? . f. . . . . . . skip (e) through (g) and go to line (h). . . You cannot claim this person as your Qualifying Child. . . . . . . . skip (d) through (f) and go to line (g). . . . * If NO. . but go to line 4. . Is this person's relationship valid for a Qualifying Child? . . . . . go to Part C. * If YES. . and this is your year. . . . . . No . . Did this child's other parent live with this child for more than than 1/2 of 2013? . . . . . . j. You cannot claim this person as your Qualifying Child. . 5. Note: If this child qualifies as your dependent. . . . . . STOP. go to line 5. . . . . Note: Answer YES if you have an agreement to claim this dependent in alternate years. . . . Does a divorce or separation agreement give this child's other parent the dependent exemption? . . . . but you may be able to claim this person as your Qualifying Relative. * If you answered YES to line 3 and you did NOT check line h or line j of the MINI-WORKSHEET FOR LINE 3. . . . . * If YES. and you answered YES to d. . . . . skip (c) and go to line (d). * If YES. go to line 4. Did you live with this child for more than 1/2 of 2013? . . . . If NO: * If you also answered NO to line 3 go to Part C. . We calculate this based on this person's date of birth in Section I. . or other valid court order. . Does a divorce or separation agreement give you the dependent exemption? . g. . . . . . . . . make sure you attach Form 8332. . . 6. . . . Yes 4. . . . . Note: Answer YES if you have an agreement to claim this dependent in alternate years. . . . This child is not your dependent this year. Was the time this child lived with you and his/her other parent (when combined) more than 1/2 of 2013? . . . . . . . . . . . * If YES. . . . . * If YES. . . but you may be able to claim this person as your Qualifying Relative. . . . . . Do not complete the rest of this WORKSHEET. Are you eligible to claim a 2013 exemption for this child under a multiple support agreement? . . make sure you attach Form 2120 to your 2013 tax return. . . . . . . . . STOP. . . . . . . . skip (f) through (g) and go to line (h). . . . d. . . . . . . * If NO. . . . . . . decree. . . . . . You cannot claim this person as your Qualifying Child. . skip lines 7-9 and go to line 10. i. . Are you this person's parent? . . . . . . 15. . . . . . . . Was this person a student in 2013? . . . * If NO. . . . . . . . . . . . . Did this person reside with you longer than with the other person's parent during 2013? . Although not your Qualifying Child. Is this person's relationship valid for a Qualifying Relative? . . . Was your federal adjusted gross income (AGI) higher than the AGI of the other taxpayer during 2013? . . No . . If you do not have the better claim to the dependent exemption. . . . go to line 14. . * If you answered YES to (b) and NO to (a) STOP. . . . . . . . . . . . . . . . . . . . . . . . go to line 11. . . . . . . . . . . . You cannot claim this person as your dependent. go to line 8. . . . . . . . . Your have the better claim. . read the caution below and go to line 12. . * If NO. . . . . . 10. . . . . . . . . . c. Did this person have more than $3. . Do you want to claim this person as your dependent? . . . . . you have the better claim. . . . . . . . . . . . . go to line 15. . . . Was this person permanently and totally disabled? . . . See the FAQ to the right to see who can be a Qualifying Relative. . . . * If YES. . . * If YES. . . . . . . . . . . . . . . . . . . . . . We calculate this based on this person's date of birth in Section I. . * If YES STOP. . . . . . . . . . . You cannot claim this person as your Qualifying Child. . . * If NO go to line 10. . . . . . * If YES. . . . . . . . . . . Use the MINI-WORKSHEET FOR LINE 12 to see if you have the better claim against anyone else who might claim an exemption for this person. . 8. . . . . You have the better claim. . the exemption will be permitted only for the person with the better claim under law. . * If you answered Yes to (a) and No to (b) STOP. . . . . . . . . . . You cannot claim this person as your dependent. 14. . . . . . . . . . . . . . . . is this person a Qualifying Child for somebody else? . . . . * If NO go to PART C. . . . . . . . . . Did this person provide over half his/her own support in 2013? . . . . 12. . . . . PART C DETERMINE WHETHER PERSON IS YOUR QUALIFYING RELATIVE Complete this Part only if this person is not a Qualifying Child and we directed you to complete this Part in Part B. . Is this person younger than taxpayer (or spouse if MFJ)?. skip line 9 and go to line 10. . . you should only answer YES to line 12 if you know the other taxpayer will not claim this person as a dependent. . . 11. . . . . * If you answered NO to (a) and (b) go to (e). . 9. . . . but you may be able to claim this person as your Qualifying Relative. . * If YES. . If two people claim the same Qualifying Child as a dependent. TIP! You can check YES for line 12 without completing the MINI-WORKSHEET FOR LINE 12 if you are this person's parent and you are filing a joint return with his/her other parent. * If NO. . . b. . . . . . . . . . . . . . . . . . . .900 of gross income in 2013? . . * If NO. . . * If YES. . . . Yes 13. . . See the FAQ to the right to see who can be a Qualifying Child. . . . . . Did this person reside with you for the same amount of time as with the other parent during 2013? . . . go to line 9.Not For Filing 7. . . . . . . CAUTION! It's possible that someone can be the Qualifying Child of more than one person. . . . . but only one person can claim that Qualifying Child as a dependent. If NO STOP. The other parent has the better claim. . . . . . . . . . . . . . . . . . . STOP. . . . e. . . . . . . . . * If you answered YES to (a) and (b) go to (c). . . . . . . . . Was this person under age 24 at the end of the year? . . . . . * If NO STOP. . . . . . MINI-WORKSHEET FOR LINE 12 Yes No a. . . . * If YES. You cannot claim this person as your dependent. . . . . . . . . go to line 11. . . . . . . . This person's parent has the better claim. Is the other taxpayer who can claim the person in Section I as a Qualifying Child this person's parent? . . . . . . . . . . . . . . . go to line 9. If YES STOP. d. . . . . If YES STOP. . . Note: We calculate line 16 if you completed the MINI-WORKSHEET FOR LINE 5. . . . . . Did you (and your spouse if married filing jointly) provide more than half the support for this person during 2013? . . . . . go to line 16. Not For Filing . . * If YES STOP. . . . . . . . * If YES. . . 16. You cannot claim this person as your dependent. this person is not your Qualifying Relative or your dependent. . . . .* If NO. this person is your Qualifying Relative and we'll make this person your dependent. * If NO. . See the FAQ to the right to learn what is considered support. . . TIP! Answer YES if a multiple support agreement lets you claim this person. . . . The child tax credit is based on the number of qualifying children who lived with you during 2013. . . . . However. . . . 3. . . . . . .9 10. Line 23 + Schedule R. .000 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Regular tax (1040 ln 46. . . . . . . . . . . . . . . .5 Is amount on line 1 more than amount on line 5? No . . .Leave line 4 blank and enter zero on line 5. . . . . . .Subtract line 8 from 7 . . . . . . . . . . head of household. . To calculate your Child Tax Credit. . .210 110. You also cannot take the additional child tax credit on Form 1040. . . . . . . . . . . .000 Number of qualifying children Enter the result . . .Ln 2-ln 3 increased to next multiple of $1. CHILD TAX CREDIT WORKSHEET PART I 1. . . . . . . . . . . . . . . . . 4. . or Form 1040A. . . . . . . . . This is your Child Tax Credit . . . . . . . . . . . . line 39. . .STOP! You can't take the child tax credit because there's no tax to reduce. . . . . . . . . we complete Parts I and II of the Child Tax Credit Worksheet below. . . . . . . . .C. . . . . . .6 1. . . . . . . . . . . . . . You are claiming any of the following credits: 1. . . . . . . . .000 Is amount on line 2 more than amount on line 3? No . 2. . . 4 Line 4 times 5% (. . . . . . . . . . . . . Are the amounts on lines 7 and 8 the same? Yes . . .$55. line 51. . Is the amount on line 6 greater than the amount on line 9? Yes . . .000 125. . . .000 16. .000 800 200 PART II 7. . if any one of the following bullet-points apply we complete the Publication 972 Worksheet and not the Child Tax Credit Worksheet. Line 15 + Form 8936. 2 Amount corresponding to your filing status . . . . . . . . . . .Enter the amount from line 6. . . . . . . . . line 65 or Form 1040A.341 0 12. . First-time Homebuyer Credit (Form 8859) You excluded income from Puerto Rico or American Samoa (Form 4563). . . . . . . . . . . D. . . . . . . . Mortgage Interest Credit (Form 8396) 2.000 Single. . . . . . . Form 1040A. . . . . . . . Residential energy efficient property credit (Form 5695.CHILD TAX CR WKS Will CHILD TAX CREDIT WORKSHEET Form 1040 line 51 and 1040A line 33 S Frost 2013 SSN: 111-11-1111 In 2013 you were an employee of a railroad . 1040A ln 28) . .7 8. . Number of qualifying children Enter the result . . . . . . . Line 30 + Form 8910. . . . . . . . ln 38. . . You may qualify for the additional child tax credit. . . . . .Enter the amount from line 9. . .$110. . . or qualifying widow(er) . . . . 1 Adjusted gross income (Form 1040. . . . . . Complete the rest of your Form 1040 or 1040A. . . . . . .341 200 Not For Filing . . . . . . . . .000 . . . . . . . . . . . . . . . . Add the following amounts from: Form 1040: Form 1040A: 0 Line 47 Line 48 Line 29 + Line 49 Line 31 + 0 Line 50 Line 32 + Form 5695. . No . . . . . . . . . ln 22) . . . In 2013 you were employee representative of a railroad .3 Married filing jointly . . . . . . . . . .8 9. . . . . . . . . . . . line 33. . . . .000 Married filing separately . . . . . . . . . . . . . We automatically calculate the number of your qualifying children based upon information on the Dependent Worksheet. Yes . .Ln 1 . . . . . . . . . 6. . . . . . . . . . . . Line 22 + TOTAL . . . .10 PUBLICATION 972 WORKSHEET X $1. . . . . . . . . . . . . . . . . . Adoption Credit (Form 8839) 3. . . . . . . . .05) . . . . . . . . . . . . . . Part I) 4. . . . . . 1 X $1. . . . . . Yes . . . . . You are filing Form 2555 or Form 2555-EZ. . You may qualify for the additional child tax credit. . .ln 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .STOP! You cannot take the child tax credit on Form 1040. . . . . . . . . . . . . . .$75. . . . 5. . . . . . No . . . 1 12. . . . . . 4 5.5 Married filing jointly . . Form 8839 Residential energy efficient property credit. . . . . . . . Modified adjusted gross income. . . etc. . . . . . . . . . . . . . . . Add the following amounts from: Form 1040: Form 1040A: Line 47 Line 48 Line 29 + Line 49 Line 31 + Line 50 Line 32 + Form 5695. increase $425 to $1. .9 10. . . . . . . .on line 4. . . . .on line 7. . . Part I District of Columbia first-time homebuyer credit. Subtract $3. . . . . . . . . . . Taxable earned income . . enter -0. line 65 or Form 1040A. . . . . . . b. . . . .Line 22 + TOTAL . . . . . . . . . . . . . . . . 13 LINE 11 WORKSHEET PUBLICATION 972 See IRS Publication 972 1. . . . . . .025 to $2. . . YES. . . . . c. .000. . Yes. . . . . .000 6. . Complete the rest of your Form 1040 or 1040A. . . . .000 Single. . . . . . . . . Form 8396 Adoption credit. . . . . line 51. Leave line 3 blank. . . . . . . . Yes . . . . . . . . . . . . . . . . . . . . . . . 3 4. .$110. . . 11 12.MINI-WORKSHEET FOR LINE 3 MODIFICATIONS TO GROSS INCOME a. . . . . . . . . . . Enter the amount from line 8. . . Amount from line 10 or line 15 of the Line 11 Worksheet .6 If the result is not a multiple of $1. . . . . . . . . . . . Form 5695. . . Modifications to adjusted gross income . . . . . . . 1 2. . . . . .7 8. . . . . . . . Enter -0. . . . . . . . .000? No. . . . . . . .000 or more? No. Is the amount on line 8 more than the amount on line 12? No. Is the amount on line 1 of the Publication 972 Worksheet $3. . . Enter the amount from line 10. . . . . . . . . . . . . . . . . . . Line a + b. . . . Subtract line 11 from line 9 (not less than -0-) . . Line 23 + Schedule R. . . . . 1040A ln 28) . Enter the amount from the line 12 . You also cannot take the additional child tax credit on Form 1040. Complete the Line 11 Worksheet (below) to figure the amount to enter here. .STOP! You cannot take the child tax credit on Form 1040. . . . . . . . . . line 33. Yes . . . . . .8 9. . . . Amount corresponding to your filing status . . . . .4 5. . Income excluded from Puerto Rico or Am Samoa . . . . . . . . enter the amount from line 1 on line 12 of this worksheet. . . . Enter the result . . . . . . . . .Leave line 6 blank. .Subtract line 5 from line 4 . . . Is amount on line 1 more than amount on line 7? No . . . . . . . . . . . . . .$75. . . . . . . . . . . . . . . . Instead. . . . . . . . . . Line 30 + Form 8910. . . . . . . Are you claiming any of the following credits? Mortgage interest credit. . . . . . . . . . . . . . 3. . . . . . .000 from the amount on line 2. . . . . . . . . . . Amount from line 8 of the Publication 972 Worksheet . . . . . . . . . increase it to the next multiple of $1. . . . . .ln 7 . . . . . . . . . . . . Not For Filing . . . .05) . . . . line 39. . . . . or qualifying widow(er) . . . . Do not complete the rest of this worksheet. . . . . . Foreign earned income exclusion/deduction . . . . . . . . . . . . . . . 7. . . To line 3 . . . . . . . . . . Regular tax (1040 ln 46. . . . . or Form 1040A. . . . For example. . . . . . . . . . . . . . . increase $1. . . . . . . . . . . .$55. . . . . . . . and go to line 5. . . . . . .10 11. . YES. . . . . . . Is amount on line 4 more than amount on line 5? No . . . . .000. . . . . . . . . . . . . . . . . . . If line 4 is: Zero. . . . . .Ln 1 . . . . . . Is the amount on line 2 > $3.2 3. . .3 4. .000. . head of household. . . . . . . Line 2 + line 3 . . . . . . . . . . . . . . . . . . . . . . . . .000 Married filing separately . . . . . . . . . . . . . Line 6 times 5% (. . . . Multiply the amount on line 3 by 15% . Form 8859 No. . . . . . . . . . . . . . . . . . . . 12 13. . . . . . . . . . . . . . . . . . . . . . . Line 15 + Form 8936.000. . . . . . . . . . k. Do not include amounts in Form W-2. . . . . . . . . . . . j. . M and N . . . . and j . box 14) . 13. d. . . . . . . line 17). . . . . . . . . . Self-employment tax adjustment (1040 line 27). . MINI-WORKSHEET FOR LINE 6 ADDITIONAL MEDICARE TAX AND RRTA WORKSHEET (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes. . l. . . . . . . . . . for both this line and line j . . m. . . box 6). . Do not use the same amount from Form 8959. . . Add'l Med. 7 8. . . . . . . . . . . . . Add lines h. . Tier 1 tax (Form(s) W-2. . . . . . . . . . Social Security. line 1. . . . . . Half of Tier 1 Additional Medicare Tax. . . . Tier 1 taxes: If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes. . Medicare tax (Form(s) W-2. for both this line and line n . . . . 10. . . . . . . Add lines 6 and 7 . . . . line 17). . b. B. . . . 9. and go to line 11. . . . . .8 Not For Filing . . . . . Social Security tax on unreported tip income (1040 line 57) and uncollected Social Security and Medicare or RRTA taxes shown in box 12 of your Form(s) W-2 with codes A. . 1/2 of Tier 1 tax (1/2 of Form(s) CT-2. . . . . . . . . . . . . . To complete lines h. box 4) . . go to line 6. . n. . . . . j. . . identified as Additional Medicare Tax or Tier 2 tax. . . . . . line 7) . for all 4 quarters of 2013 . . . . tax withheld (Form(s) W-2. Medicare. . . . . . . . . . . . . line 17. . . and go to line 11. . . . . Enter here and on line 6 of the Line 11 Worksheet . . . . . . . If line 4 is not zero leave ln. . b. . . . for all 4 quarters of 2013 . . . . . . and n. . . . . . . . . . . . . . n. . ii. . . . . enter -0. . . . . . . . Half of Tier 1 Medicare tax (1/2 of Form(s) CT-2. m. . . . . . a. . . . . . . . . . i. box 14). . on RRTA compensation as an employee representative (1/2 of Form 8959. . . . . . . . . . . . . . use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. g. . . . . . . . . . . . Total Social Security/Medicare/Tier 1 tax . . . . g. . . Add lines a. . .on line 10. . . . . . If you (and/or your spouse if married and filing a joint return) were a railroad employee. . . . use the Additional Medicare Tax and RRTA Tax Worksheet to figure the amount to enter. Soc. . . 6 7. . Subtract line e from line d . . . . . . . 1/2 of the Additional Medicare Tax on self-employment income (1/2 of Form 8959. . . . . . . . . . . m. . . . . . . . . . . . . . . . . . . . h. . . . i. . . . Employee representatives enter 50% of your total Tier 1 tax and Tier 1 Medicare tax you paid for 2013 . . Add lines f. . . . . . . . . . . . . . . . . . . . . . Box 6 includes any Additional Medicare Tax . . . . . . . Additional Medicare Tax on Self-Employment Income. . . . . . . . . . . . . . . . . . . . . . . . . . if any. . . . . line 22) . . . . . . . . . . . . . Add lines l. . . . . . . Otherwise: i. . . i. . . . . box 14. . leave lines 6 through 9 blank. . . . . . . . . . . . . c. . . . . . . . . . . . . . . . . . . . . . . . Sec. 6. . . . . and c . box 14) . Additional Medicare Tax. . . . . . . . . . . . . . complete the entires for line 8. . . . l. . . . . . . . . . . Add'l Med. . o. . . . . . . p. . . . Tax on wages (Form 8959. . .from line 10 on line 11 and complete lines 12 & 13. . . line 17. . . . . . . . . . Withheld from Form(s) W-2 . . . . If line 4 is equal to or > line 1. . . . Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. . Medicare tax withheld (Form(s) W-2. . . . . . . . . . . . . . . . . . f. . . . . and k) or employee representative (enter amounts on lines l. . . Tax withheld (Form 8959. . .on line 10. . . . . . k. . enter the amount of Tier 1 tax withheld from your pay (from W-2. . . . . . . and o. on RRTA compensation as an employee (Form 8959. Otherwise. . . . . e. . . . . . enter -0. . . . . and o). . m. j. . . . . . . . . . . . and n . 6 through 9 blank. . . . . . Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines h. . line 13) . 12. if any. . . . . i. . . and 14 on Form 8812. . . Do not use the same amount from Form 8959. . . . . . line 2. . . . . . . . . . YES. . . . . . . . . . .on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812. . If line 2c is a profit. . Schedule C-EZ. .2b c. 10.. . . Enter the amount from line 10 of the Pub. .. . . Otherwise. 2c d. . . 3 4. . . . . . . . . . . . . . . . . . . If you are filing Form 1040A. . . . . . . 0 0 0 0 0 0 . . . . . . box 14. . . . . . . . . 11. . . . . . 972 Worksheet . . . . . . . . . . . . . . . . . . . . . If line 2c is a (loss). . . . . A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter "DFC" and this amount on the dotted line next to line 7 of Form 1040 or Form 1040A). . 2e 3. Section B. . . . .14 15. . . and from farm partnerships. . . . . . . . . . . . . . . from ln. . . . . . . . . . . . . . . . .13 14. . . enter the amount from Sch. . . . . . . Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property . . and Form 8839. . . . or you received a Sch. . . . .* Reduce this amount by any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. . . . . . Yes. . . . . . . . . . . . . skip lines 5 . . . . . . 12. . . . . . . . . . . . . . . A scholarship or fellowship grant not reported on 0 Form W-2 . . . . . . . . . . . . . . . . and Form 8859. Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. . . . . . . . . . . . . . . . . . . line 9. . . . .4a b. . . . . . . . . . 4b c. . . . . . . . . .. . . . . Enter the result . . . . . . . . . 2b. . Add lines 1a. . . 15 9. . . . contact your employer for 0 the amount received as a pension/annuity . . . . . . . . 2a. . . . . . . . . . . code A.. . . Schedule K-1 (Form 1065). . . .1a b. . . . . . . . . . . . .. . If zero or less. .6 Note: and go to line 7. . . . line 31. Enter any amount included on line 1a that is: a. . . . if you are filing Schedule C. . . .Not For Filing EIC plus excess FICA & RRTA tax withheld . . . . . . . . . . line 15. . . . . . . & 2e. . . . . Enter the total of the amounts from Form 8396. . . . . . . . . . . . . K-1 (Form 1065/1065-B). . . . . . . . . . . . . If you used the farm optional method to figure net earnings from self-employment. skip lines 2a through 2e and go to line 3. . Do not complete the rest of this worksheet. . . . . . . line 34. . . . . . . . . or SE. . . . . . . . . . . . . line 16. . . . . . . . . . . . . . . . . line 3. . . 10 Enter the larger of 4 and 10 . 1b. . . . . . . . . . . . . . . Enter any statutory employee income reported on line 1 Schedule C or C-EZ . . . . . . . Schedule K-1 (Form 1065). . line 3. . . . .. . enter the (loss) from line 2c . . . . . . . . . . . If you received such an amount but box 11 is blank. . . . . Amount from Form 1040 or 1040A. . . . . . . . Enter -0. . . . . . 11 from ln. . . . . . . . . .. . . 2c . . . . . . . . . . .11 Is line 11 more than line 1? No. . . . . Enter -0-. . Subract ln. Note: 2a. . . . . . 9 Line 8 minus line 9 (not less than -0-) . . . . . . . . . line 15. . . . . enter the smaller of line 2c or 2d. For work done as an inmate in a penal institution (Enter "PRI" and this amount on the dotted line next to line 7 of Form 1040 or Form 1040A) . . . . . . . . . . . 2e the amt. skip lines 2-3 and go to line 4a. . . . and Form 5695. .. . . . . Enter any net profit or (loss) from Schedule C. . . . . .1b Next. . . . . . . . . . . . . . . . Do not include any statutory employee income or any other amounts exempt from self-employment tax.. . . . . . 2a. . . 2a b. . . 12 13. go to ln. . . . SE. . . . . . . Nontaxable combat pay . . . . . . . FORM 1040 AND 1040A EARNED INCOME WORKSHEET See IRS Publication 972 1a. . . .2d e. F.. C-EZ. . . . . . . . . . . . skip this line and enter on ln. Enter any net farm profit or (loss) from Schedule F. . . . This amount may be shown in box 11 of your Form W-2. . . . . . . . . . Schedule K-1 (Form 1065-B) box 9 code J1*. stop. . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 and enter the result. Otherwise. . . . . . . . . . . . . . . . . . . line 7 . . . . . . . .4c If you are filing Form 1040A. . . . . . . . . . . . . . . . . . Do not include on this line any 0 amounts exempt from self-employment tax . . . Add lines 13 and 14 . box 14 code A (other than farming). . . . . C-EZ. . . . . . . . Enter any amount included on line 3 that is also included on Form 2555. . . . . . . . . . . . . . 5c. . . . . . . . . . . . . . SE Section A. line 18 Do not include any amount that is also included on line 0 4a. . . . . . . Enter the amount from Form 1040. . . . . . line 51. Enter the amount. . . . . . . that is also deducted on Form 1040 line 27. . . . . . . .5a b. . . . . . We enter this amount on Form 1040. . . if any. . . . . from Form 2555. . . . . . . . . C. . . . . 4b. . . . . . Form 1040 filers add lines 4a-4c. . . . . . . .6 7. . . . . . line 33. . . line 43. . . Sch. . . . . . This is your Child Tax Credit . . . . . . . . . . . . E in partnership net income or (loss) . . . . . . . . . . or included on Sch. . . . If you have Sch. . . . Put your name and Social Security number on Schedule SE and attach it to your return. . . . . . Form 1040 filers subtract line 7 from line 3. . . .5b 0 c. . . . . . . . Form 1040A filers add 1a + 1b less line 7 . . . . . . . . line 27 . . . . . . . . . . . . . . . line 44. . . . . . . . . . Not For Filing 0 0 200 . . . . . . . . . . . . Subtract 5b from 5a . . . . or Form 2555-EZ. . . . . . . or F. . . . . SE. . .8 We enter line 8 on line 2 of the Line 11 Worksheet Note: or line 4a of Schedule 8812. or Form 1040A. . . . or 4c . and 6. . . . Form 1040A filers add lines 4a-4c . complete the appropriate line(s) of Sched. 5c 0 6. . . K-1 amounts and you are not required to file Sch. .7 8. . . . . . . . . . . . . . . . .5a. . . . . . . . . . . . . . . . . 1040A line 23a) . . . . . 11 Refund applied to 2013 (1040 line 75. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1040A line 44) . . . . . . . . 1b Form filed: Eligible for: 2 3 Form 1040 Filed: Form 1040 Form 1040A Form 1040A Form 1040EZ Form 1040EZ Number of exemptions (1040 line 6. . . . . . . . 1040A ln 38a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 46 (spouse's) . . . . . . . . 1040A ln 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2012 Form 1040. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest on deferred tax on gain from certain installment sales with sales price over $150. . . . . . . . . . . . . . . . Tax less certain credits (1040 line 55. . . . . . . . . . . . . . . . . . . . . . . . . . . . 9a Household employment tax (1040 line 59a) . . . . . . . 7 Self-employment tax (1040 line 56) . . . . . . . . . . . . 1040EZ line 10) . . . . . . . . . . . . . . 18 Line 10 of Schedule D Tax Worksheet . . . . . . . . . 19 Line 7 of Qualified Dividends and Capital Gain Tax Worksheet or line 14 of Schedule D Tax Worksheet . . . . . . . . . Yes No 20 Short-term capital loss carryforward (line 8 of Capital Loss Carryover Worksheet in 2013 Schedule D instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2012 Form 4952 27 Disallowed investment interest expense (line 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Alternative minimum tax (1040 line 45. . . . . . . . . . . . . . . . . . . . . . . . . Note: Enter the amounts on lines 20 and 21 as positive numbers. . . . . . . . . . . . . . . . . . . . . . 2012 Form 4136 26 Total fuel tax credit (line 17) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Number of additional deductions (1040 line 39a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1040EZ ln 8a) . . . . . . . . . . . . . . . . . . . . If you and your spouse filed separate returns last year. . . . . . . . . . . . . . check the box if your spouse itemized deductions . . . . . . . . . . above line 40) . . . . 21 Long-term capital loss carryforward (line 13 of Capital Loss Carryover Worksheet in 2013 Schedule D instructions) . . . . . . . . . . . . . . . . .000 . . . . . . . . . . Line 48 (spouse's) . . . . . . . . . . . . Not For Filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1040A line 6) . . . . . . . . . . . . . . . . . . Note: Your entry on line 2 must be between 0 and 4. . 22 23 24 25 Line 46 (yours) . . . . . . . . . . . . . . . . . 17 Line 19 of Schedule D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . LAST YEAR'S DATA (CONT'D) PAGE 2 Will S Frost SSN: 2013 111-11-1111 2012 Form 2555 Note: Lines 22 . . line 8 (1040 line 59b) . . . . . . . . . . . . . . . . . . . . Adjusted gross income (1040 line 37. . . . . . . . .25 are for the housing deduction carryover. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Itemized deductions (1040. . . . . . . . . 1040A or 1040EZ 1a Filing status: Single Married filing joint return Married filing separate return Head of household Qualifying widow(er) Spouse's Social Security number . . . . . . 16 Line 6 of Qualified Dividends and Capital Gain Tax Worksheet or line 13 of Schedule D Tax Worksheet . . . . . . . . . . . . . . 10 Earned income credit (1040 ln 64a. . . . . . . . . . . . . .LAST YR DATA WKS Will LAST YEAR'S DATA WORKSHEET S Frost 2013 SSN: 111-11-1111 Use this Worksheet to enter information from your 2012 tax return for use in our calculations. . . . . . . . . . . 12 Interest on tax due on installment income from lots/timeshares . . . . . . . . . . . . . . . . . . . . . . . . . . . . Form 5405. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 48 (yours) . 9b Homebuyer credit repayment. . . . . . . . . . . . . 1040A line 28 write-in) . . . . . . . . . . . . . . . . 1040A line 35. . . . . . . . . . . . . . . . . . . . . . 4 5 6 0 2012 Schedule D 15 Used Schedule D Tax Worksheet . . . . . . . . . 14 Tax on income received from nonqualified deferred compensation plan that fails to meet requirements . . . . . . . . . . . . . . . 1040EZ ln 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Miscellaneous deductions (line 5) . . . . . . . . . . . . . . . . . . . . Recapture of low-income housing credit . . . . . . . . . . . . . . . . . Recapture of qualified electric veh credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax on health savings account distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2012 Form 8859 54 DC first-time homebuyer credit carryforward (line 4) . . . . . . . . . . . . . . Taxes from Schedule A if you itemize (line 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax for failure to maintain HDHP coverage . . . . . . Amount from line 6 (enter as negative) . . . . . . . . . . . . . . . . . . . . . . 2012 Form 6251 35 36 37 38 39 40 41 42 43 44 45 46 47 Adjusted gross income minus itemized deductions (line 1) . . . . . . . . . . . . . Interest from specified private activity bonds (line 12) . . Recapture of Indian employment credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .AMT) (line 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . enter as positive) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recapture of employer-provided childcare facilities . . . . . . . . . . . . . . . . Medical and dental expenses (line 2) . . . . . . . Fuel credit (Line 20) . . . . . . . . . . . . . . . . . 2012 Form 5329 29 30 31 32 Tax on early distribution (line 4) (yours) . . . . . Recapture of health coverage tax credit advance payment . . . . . . . . . . . . . . . . . . . . Tax on Medicare Advantage MSA distributions . . . . . . . . . . . . . . . . . . . . . . . . . . Not For Filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Certain tax on Sec. . Tax on excess parachute payments . . . . 2012 Form 8885 55 Health insurance credit (yours) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax on distribution from education account (line 8) (spouse's) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Certain interest on a home mortgage (line 4) . 2012 Form 5405 33 2012 Homebuyer credit re-payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 457A deferred compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . LAST YEAR'S DATA (CONT'D) PAGE 3 Will S Frost SSN: 2013 111-11-1111 2012 Form 8801 48 49 50 51 52 Prior Year AMT less AMT (Line 18) . . . Tax on early distribution (line 4) (spouse's) . . . . . . . . . . . . . . . . . . . Tax on medical savings account distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Miscellaneous 2012 Taxes 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 Recapture of investment credit . . . . . . . . . . . . . . . . . . . Recapture of alternative motor vehicle credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax on accumulation distribution of trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Depletion differences (line 9) . . . . . . . . . . . . . . . . . . . . . . . Recapture of new markets credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax on distribution from education account (line 8) (yours) . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 Health insurance credit (spouse's) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net operating loss (line 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investment interest expense (reg. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 57 of 2010 return (line 57) . . . . . . . .28 Disallowed investment interest expense (AMT) (line 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Regular tax minus 4972 amount and foreign tax credit (line 34) . . . . . . . . . 2012 Form 5695 34 Residential energy efficient property cr carryforward (line 18) . . . . . . . . . . 2012 Form 8812 53 Additional child tax credit (line 13) . . Allowable minimum tax credit (line 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . enter as negative) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Qualified small business stock (line 13) . . . . . . . . . . . . . . . . . . . . . Minimum tax credit carryforward (line 28) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recapture of alternative fuel vehicle refueling property credit . . . . . . . Tax refund from Form 1040 (line 7. . . . . . . . . . . Section 72(m)(5) excess benefits tax . . . . . . . . . . . .74 Recap of charitable deduction for fractional tang pers prop int . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amounts Needed for Form 2210 81 Refundable Part of the American Opportunity Credit (F8863. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .79 are for determining whether your state income tax refund is taxable. . . . . . . . . . . . . . . . . . . . . . L8) . . . . . . . . . . . . . . . Electronic Filing Information 80 Personal Identification Number (PIN) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sales tax on major purchases . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sales tax you could have deducted . . . . . . . 83 Credit Determined Under Section 1341(a)(5)(B) . . . . . . . . . . . . . 82 Adoption Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 76 77 78 79 Income taxes deducted General sales taxes deducted Sales tax calculated State or local income tax deducted . . . . . . . . . . . . . . . . . . . . . . Not For Filing . . . . . Note: Lines 75 . . . . . . . . . . . . . . Spouse's Personal Identification Number (PIN) . . . . . . . . . . . . . Box 6 - Foreign tax paid: Box 7 - Foreign country or U. Box 4 - Federal income tax withheld: $ Box 5 .S. a. . . .Investment expenses: Note: if you did not receive a Form 1099-INT. Treasury obligations: $ Box 9 - Investment expenses: $ Box 10 - State(s): 210 Not For Filing . . also complete the "Adjustments" section at the bottom of this form. .S. . Interest paid by: castle bank FORM 1099-INT Box 1 - Interest income: $ Box 2 - Early withdrawal penalty: $ Box 3 - Interest on U. . . 2013 Is this interest for: You Your spouse Both of you What kind of interest is this: Interest reported on Form 1099-INT (fill in 1099-INT below) (go to "Exempt Interest" below) Original issue discount/interest reported on Form 1099-OID (fill in 1099-OID below) Seller-financed mortgage interest (go to "Seller-Financed Mortgage Interest" below) Other interest (fill in 1099-INT below) If you need to make any adjustments. Portion of box 2 from U. Treasury obligations $ $ Box 2 - $ Box 3 - Early withdrawal penalty: $ Box 4 - Federal income tax withheld: $ Box 5 - Foreign tax paid: $ Box 6 - Foreign country or U.: Box 11 - State(s): Box 12 - State identification number(s): Box 13 - State tax withheld: $ $ $ FORM 1099-OID Box 1 - Original issue discount for 2013: Other periodic interest: MINI-WORKSHEET FOR LINE 2 Answer the following question if you'll be using a state edition of our program to prepare your state tax return. Savings Bonds and Treasury obligations: $ Box 3 includes Series EE or I Savings Bond interest . .FORM 1099-INT/OID INTEREST INCOME WORKSHEET Use this form to report interest you received. Portion of this interest item that's exempt from state tax in the state for which you'll be filing a state tax return as a full-year resident $ $ $ Box 8 - Box 9 - $ Specified private activity bond interest: Box 10 - Tax-exempt bond CUSIP no. . don't use boxes 6 and 7 below. . . possession: Tax-exempt interest: MINI-WORKSHEET FOR LINE 8 a.S.S. . .S. possession: Box 8 - Original issue discount on U. report your foreign taxes on Form 1116. . . . even if it wasn't reported on a Form 1099-INT/1099-OID. Instead. . . . ADJUSTMENTS Enter below the type and amount of any adjustments that you may need to make to this interest item: Type of adjustment: Nominee interest OID adjustment Accrued interest adjustment required Amortizable bond premium U. . . . . . . Buyer's state . . . . . . . . . . . . . . . . . . . . . . . . .) Amount of adjustment: $ $ Not For Filing . . . . . . . . . . . . . . . . . . . . . . etc. . . . .Box 11 - State identification number(s): Box 12 - State tax withheld: SELLER-FINANCED MORTGAGE INTEREST If this interest is from a seller-financed mortgage and the buyer used the property as a personal residence. . . . . . . . . or you may be subject to a $50 penalty. . . Buyer's ZIP . . . . . . . . . . . . . . . . . . . . . . . . . . . . Buyer's street address . Note: Be sure to give your Social Security number to the buyer. . enter the following information: Buyer's name . . . Interest received in 2013 . Buyer's city . . . . . . . . . . . . . . . . . . . . . Savings Bond adjustment (not the same as Form 8815 adj. . . . . . .S. . . . . . Buyer's Social Security number . . . . . . . . . .) Other adjustment (frozen deposit. . . . . . . . . Investment expenses: Note: if you did not receive a Form 1099-INT. Instead. don't use boxes 6 and 7 below. . . possession: Box 8 - Original issue discount on U. .900 Not For Filing . . . . even if it wasn't reported on a Form 1099-INT/1099-OID.S. also complete the "Adjustments" section at the bottom of this form.S. . . .S. .: Box 11 - State(s): Box 12 - State identification number(s): Box 13 - State tax withheld: $ $ $ FORM 1099-OID Box 1 - Original issue discount for 2013: Other periodic interest: MINI-WORKSHEET FOR LINE 2 Answer the following question if you'll be using a state edition of our program to prepare your state tax return. 2013 Is this interest for: You Your spouse Both of you What kind of interest is this: Interest reported on Form 1099-INT (fill in 1099-INT below) (go to "Exempt Interest" below) Original issue discount/interest reported on Form 1099-OID (fill in 1099-OID below) Seller-financed mortgage interest (go to "Seller-Financed Mortgage Interest" below) Other interest (fill in 1099-INT below) If you need to make any adjustments. . . Treasury obligations $ $ Box 2 - $ Box 3 - Early withdrawal penalty: $ Box 4 - Federal income tax withheld: $ Box 5 - Foreign tax paid: $ Box 6 - Foreign country or U. . . possession: Tax-exempt interest: MINI-WORKSHEET FOR LINE 8 a.S.FORM 1099-INT/OID INTEREST INCOME WORKSHEET Use this form to report interest you received. Box 6 - Foreign tax paid: Box 7 - Foreign country or U.S. report your foreign taxes on Form 1116. . . . Box 4 - Federal income tax withheld: $ Box 5 . . Savings Bonds and Treasury obligations: $ Box 3 includes Series EE or I Savings Bond interest . a. Interest paid by: GM Corporate Bond FORM 1099-INT Box 1 - Interest income: $ Box 2 - Early withdrawal penalty: $ Box 3 - Interest on U. . . Portion of this interest item that's exempt from state tax in the state for which you'll be filing a state tax return as a full-year resident $ $ $ Box 8 - Box 9 - $ Specified private activity bond interest: Box 10 - Tax-exempt bond CUSIP no. Portion of box 2 from U. Treasury obligations: $ Box 9 - Investment expenses: $ Box 10 - State(s): 1. . Buyer's street address . . . . . . . . . . . . . . . . . . . .) Other adjustment (frozen deposit. . . . . Note: Be sure to give your Social Security number to the buyer. . . . . . . . . . . . . .Box 11 - State identification number(s): Box 12 - State tax withheld: SELLER-FINANCED MORTGAGE INTEREST If this interest is from a seller-financed mortgage and the buyer used the property as a personal residence. . . . . . . . . . . . or you may be subject to a $50 penalty. . . . . . .) Amount of adjustment: $ $ Not For Filing . . . . . Buyer's ZIP . . . . . . . . . . . . . . . . . Buyer's city . . . . Savings Bond adjustment (not the same as Form 8815 adj. . . .S. . . . . enter the following information: Buyer's name . . . . . . . . . . . . . . . . . . . . . Buyer's state . . . . etc. . . . . . Interest received in 2013 . . ADJUSTMENTS Enter below the type and amount of any adjustments that you may need to make to this interest item: Type of adjustment: Nominee interest OID adjustment Accrued interest adjustment required Amortizable bond premium U. . . . . . . . . . . . . . . . Buyer's Social Security number . . . . . . . . . . . . . . . . . . . . . . Box 3 - Nondividend distributions: $ Box 4 - Federal income tax withheld: $ Box 5 - Investment expenses: $ Note: if you did not receive a Form 1099-DIV. . . . Percentage of box 1a from US Treasury obligations: $ Box 1a - 0. . . . .100 Not For Filing . . . if any.100 3. Total ordinary dividends: MINI-WORKSHEET FOR LINE 1a Answer the following question if you'll be using a state edition of our program to prepare your state tax return. Portion of this dividend item that's exempt from state tax in the state for which you'll be filing a state tax return as a full-year resident $ Box 10 - Box 11 - Spec'd private activity bond interest dividends: Box 12 - State(s): Box 13 - State identification number(s): Box 14 - State tax withheld: Nominee dividend Amount of adjustment: $ $ $ $ ADJUSTMENTS Check one of the boxes below if you have an adjustment for this dividend. . don't use boxes 6 and 7 below. . . . of line 1b that is not qualified dividends . even if they weren't reported on a Form 1099-DIV. . Restricted stock dividend 3. . . report your foreign taxes on Form 1116. . a. . . If you have a nominee adjustment. . Is this 1099-DIV for: You Dividends paid by: Your spouse Both of you MGE Inc. $ Box 1b - Box 2a Box 2b Box 2c Box 2d - Total capital gain distributions: Unrecaptured section 1250 gain: Section 1202 gain: Collectibles (28%) gain: $ $ $ $ Note: If you have an amount for Section 1202 gain in Box 2c. Instead. Portion. . Box 6 Box 7 - Foreign tax paid: Foreign country or U. . . possession: $ Box 8 Box 9 - Cash liquidation distribution: Noncash liquidation distribution: $ $ Exempt-interest dividends: MINI-WORKSHEET FOR LINE 10 a. . .FORM 1099-DIV DIVIDEND INCOME WORKSHEET 2013 Use this form to report dividends you received. . . . .00% Qualified dividends: MINI-WORKSHEET FOR LINE 1b a. . . be sure to enter the excludable amount as a loss on the Capital Gains and Losses Worksheet. also enter the amount of the adjustment.S. . " provide the following information about the recipient: a. . 3a. . . . . . . . . . . Did you buy your home from the recipient of the interest? Yes If "Yes. Name of lender/bank/co-op . . Did you receive a Form 1098 for this mortgage? . . . . Refund of overpaid interest. . . . If you paid more deductible interest to the recipient than is shown on Form 1098. . . . We will calculate the portion that is deductible in 2013. . . . . . . . . . b. . . . . . . . . . . . . . . . . Deductible mortgage interest not reported on Form 1098 . d. . . . . . box 4 that were paid in connection with a loan to buy. points for a refinancing -. . . . . . . . . . . . from Form 1098. . 936 for details). . . . . . . . from Form 1098. or improve main home and not reported on Form 1098 . . . . Attach statement . Additional deductible interest paid to this financial institution and not shown on Form 1098. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .see IRS Pub. . . . Additional deductible points paid to buy/improve main home and not shown on Form 1098 . . . . . Additional deductible qualified mortgage insurance premiums paid during 2013 under a mortgage insurance contract issued after December 31. . . . . . .HOME MORTGAGE INTEREST WORKSHEET Will S Frost Is this Worksheet for . . . B. . . . points for a refinancing -. . . from Form 1098. . . . . . . . . . . . . . . . . . See Help panel if mortgage ended in 2013 .g. . . . . . . . . . box 2 . . . . . . . . . Yes Did you pay this interest to a financial institution? . . . . enter an explanation of the difference in the Statement at the end of this form. . .Yes A. . . . . . . . . See Help panel if mortgage ended in 2013 . . . . . . . . . . Schedule C). . . . . . . . . . 936 for details). . build. . . . . . . . . . . . . or substantially improve main or second home and not shown on Form 1098 .000 5. . . . . . . Identifying number c. . . . . in connection with a loan to buy. . . . . . . . . 4. . . . . . . . Portion of line 3a that is taxable in 2013 . . . . We will calculate the portion that is deductible in 2013. . . . Schedule E. . . . . . Enter the total amount of such points that you paid in 2013 or before. . . Real estate tax paid in 2013. . . . . . b. . . . . box 3 . . . . . . . . . . . . 2013 SSN: Yourself Your spouse 111-11-1111 Both of you Was this mortgage secured by your main or second home? . . . . . . No Not For Filing . . . . . . . . . . . . . Enter the total amount of such points that you paid in 2013 or before. . . . Enter interest and points on mortgages that were not secured by your main or second home directly on the affected form (e. .. . . 3. . 2. . . make sure to visit the Mini-Worksheet for Line 6 on Schedule A and confirm that none of your taxes have been double counted. 4. . . . . . . .. not here. . . . . . . . . . . . . box 5 . . . . . . . . . . . . . . . . . . . . . . . . . . Yes STOP HERE if you answered No to this question. from Form 1098. c. . . . . . points for a 2nd home. Note: If you enter real estate taxes on the line below. build. . . . . . . 2006. . . . . . build. . . Other amounts related to this mortgage a. .g. . . . . . . . . . . Deductible points paid on loan used to buy. . . . . . No Description of Property . . . . . . . Other points which must be spread out over the life of the mortgage (e. . . . . . . . . . . . . . . Name b. 1. . . .see IRS Pub. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Points paid on purchase of principal residence. . . . . . . . ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 6. . . . No No MORTGAGE FOR WHICH YOU RECEIVED A FORM 1098 Complete this section if you received a Form 1098 for this mortgage. Mortgage interest received. box 1 . . . . . . . or substantially improve your main or second home . . . . . points for a 2nd home. . . . . . . . . . . .. . . . . . . . . . . . . . 1. . MORTGAGE FOR WHICH YOU DID NOT RECEIVE A FORM 1098 Complete this section if you didn't receive a Form 1098 for this mortgage. . . . . Other points which must be spread out over the life of the mortgage (e. . . . . . . . Address 2. . . .g. Deductible mortgage insurance premiums from Form 1098. . . . . . . . . . . . . . . . . . . . . . . . and give the name and address of the person who received the Form 1098. . 1. . 5. . . . . . .4. . . . . . . . . . . If you and at least one other person (other than your spouse if filing a joint return) were liable for and paid interest on this mortgage. . . . . . . . . . build. . . . . . and if the other person received a Form 1098. . . . . . ADDITIONAL INFORMATION FOR AMORTIZABLE POINTS Complete this section if you rented out any part of this property or if you have any points which must be spread out over the life of the loan ("amortized"). 2006 in connection with a loan to buy. . . . . . . . . . . . . . . . . . . Deductible qualified mortgage insurance premiums paid during 2013 under a mortgage insurance contract issued after December 31. . See IRS Pub. . . . . . C. or substantially improve main or second home . . . . . . . . . Enter zero if mortgage paid off in 2013 . . . . END OF PAGE 1 Not For Filing . . . . . . . . . . Length of mortgage in years. . . . . . . . Taxable portion of any refund of overpaid interest . . . . . Date loan was made . . . . . . . . . . . . . enter an explanation of this in the Statement at the end of this form. . . . 936 for details. . 2. . . . . . . . . Show how much of the interest each of you paid. . . . . . . . . . . . . . . . . . . . . . . . . . p.. Exception: If you used your home office for only a portion of 2013. Destination Form 8829 Copy # 1 Description Self-Employed Rental Wkst Schedule F END OF PAGE 2 Pct of Property (by area) Used In Activity 12. enter allocations in the Interview. Exception: Do not make any entries in this section for a home office (farming or non-farming) for which you're claiming the safe harbor deduction.g. to buy a car. a home equity loan used to pay off credit card bills. not here. or to pay tuition costs).MORTGAGE INTEREST WORKSHEET.50 % % % % % % % Not For Filing . 2 Will D. Exception: Do not make any entries in this section if this loan did not benefit the home (e. 2013 S Frost SSN: 111-11-1111 ALLOCATIONS Complete this section if you had a home office on the mortgaged property or you rented out any portion of the mortgaged property. or for rental property you used as a home but that you rented for less than 15 days. 3 Will S Frost 2013 SSN: 111-11-1111 EXPLANATORY STATEMENT Not For Filing .MORTGAGE INTEREST WORKSHEET. p. CHARITABLE Will CHARITABLE DONATIONS WORKSHEET S Frost 2013 SSN:111-11-1111 Use this worksheet to: Enter information about charitable donations that you made by cash or check (including out-of-pocket expenses) Enter information about charitable donations from prior years Figure limits on your total donations and carryovers to future years Enter information about your noncash charitable donations on the Noncash Charitable Donations Worksheet. PART I CASH OR MONEY DONATIONS (SCHEDULE A, LINE 16) Note: In this part, we ask for information about cash or money donations. If you need to make more entries than we provide on line 1a below, you may group several of your donations on one line so that they fit in the table. If you have to group several donations on one line, be sure that all of them are the same type (e.g., donations subject to 30% limit). 1a. Name of Charity Type Amount Goodwill 1,200 1b. Sum of entries from table above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (a) Subject to 50% Limit 2. 3. 4. 5. From K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mileage for charitable purposes a. From DeductionPro . . . . . . . . . . . . . . . . . b. Other than from DeductionPro . . . . . . . . c. Total miles . . . . . . . . . . . . . . . . . . . . . . . . Line 3c * 14 cents per mile . . . . . . . . . . . . . . . Parking fees, tolls, and other out-of-pocket expenses for charitable purposes a. From DeductionPro . . . . . . . . . . . . . . . . . 1b (b) Subject to 30% Limit 0 1,200 (c) Total 0 0 0 0 0 0 0 0 Not For Filing b. c. 6. Other than from DeductionPro . . . . . . . . Total out-of-pocket expenses . . . . . . . . . 0 Total cash or money donations. Sum of 1b, 2(c), 4(c), 5(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . END OF PAGE 1 0 0 6 1,200 Not For Filing PART II Not For Filing NONCASH OR ITEM DONATIONS (SCHEDULE A, LINE 17) Enter information about your noncash or item donations on the Noncash or Item Charitable Donation Worksheets (or Schedule K-1, if appropriate). We carry information from those forms to this Part II. 0 1a. Noncash or item donations: 50% limit . . . . . . . . . . . . . . . . . . . . 0 1b. Noncash or item donations: 30% limit . . . . . . . . . . . . . . . . . . . . 1c. Noncash or item donations: 30% limit, 0 capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d. Noncash or item donations: 20% limit, 0 capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Total noncash or item donations. Sum of lines 1a - 1d . . . . . . . . . . . . . . . . . . . . . END OF PAGE 2 0 PART III CARRYOVERS FROM PRIOR YEARS TO CURRENT YEAR (SCHEDULE A, LINE 18) Treat a carryover of any Midwestern disaster relief contributions Note: that you made between May 2, 2008 and December 31, 2008, as a carryover of regular donations subject to the 50% limit. Note: If you made a donation in a prior year of capital gain property for which you chose the 50% limit instead of the 30% limit, treat any carryover associated with that donation as a regular 50% carryover. Note: If in 2013 you've made any donations of capital gain property for which you're using the 50% limit instead of the 30% limit, and if you're carrying over any donations of capital gain property that are subject to the 30% limit, you'll need to refigure your carryover. See IRS Pub. 526 for details. Carryover of charitable donations from: a. 2012 . . . . . . . . . . . . . . . . . . . b. 2011 . . . . . . . . . . . . . . . . . . . c. 2000 . . . . . . . . . . . . . . . . . . . d. 2009 . . . . . . . . . . . . . . . . . . . e. 2008 . . . . . . . . . . . . . . . . . . . Totals . . . . . . . . . . . . . . . . . . f. Regular 50% Capital Gain 30% 30% 0 END OF PAGE 3 0 0 20% 0 Not For Filing PART IV Not For Filing LIMITS (SCHEDULE A, LINE 19) Note: In this part, we apply IRS limits to the amounts you've entered and calculate the amount of your charitable deduction for the current year and the amount of your carryover to next year. Charitable Donations 1,200 Current-year donations subject to 50% limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 Carryover donations subject to 50% limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 Current-year donations subject to 30% limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 Carryover donations subject to 30% limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 Current-year capital gain donations subject to 30% limit . . . . . . . . . . . . . . . . . . . . 0 Carryover capital gain donations subject to 30% limit . . . . . . . . . . . . . . . . . . . . . . 0 Current-year capital gain donations subject to 20% limit . . . . . . . . . . . . . . . . . . . . 0 Carryover capital gain donations subject to 20% limit . . . . . . . . . . . . . . . . . . . . . . Deduction Carryover in 2013 to 2014 2013 Donations Subject to 50% Limit 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. Adjusted gross income . . . . . . . . . . . . . . . . . Your 50% limit. Line 9 * 0.5 . . . . . . . . . . . . . Smaller of line 1 or line 10 . . . . . . . . . . . . . . Line 1 minus line 11 . . . . . . . . . . . . . . . . . . . Line 10 minus line 11 . . . . . . . . . . . . . . . . . . 125,210 62,605 1,200 0 61,405 Carryover Donations Subject to 50% Limit 14. 15. 16. Smaller of line 2 or line 13 . . . . . . . . . . . . . . Line 2 minus line 14 . . . . . . . . . . . . . . . . . . . Line 13 minus line 14 . . . . . . . . . . . . . . . . . . 0 0 61,405 2013 Donations Subject to 30% Limit 17. 18. 19. 20. 21. 22. 23. Sum of lines 1, 2, 5, and 6 . . . . . . . . . . . . . . Your 30% limit. Line 9 * 0.3 . . . . . . . . . . . . . Line 10 minus line 17 . . . . . . . . . . . . . . . . . . Smallest of lines 3, 18, or 19 . . . . . . . . . . . . Line 3 minus line 20 . . . . . . . . . . . . . . . . . . . Line 19 minus line 20 . . . . . . . . . . . . . . . . . . Line 18 minus line 20 . . . . . . . . . . . . . . . . . . 1,200 37,563 61,405 0 0 61,405 37,563 Carryover Donations Subject to 30% Limit 24. 25. 26. Smallest of lines 4, 22, or 23 . . . . . . . . . . . . Line 4 minus line 24 . . . . . . . . . . . . . . . . . . . Line 16 - sum of lines 20 and 24 . . . . . . . . . . 0 0 61,405 2013 Capital Gain Donations Subject to 30% Limit 27. 28. 29. 30. Smallest of lines 5, 18, or 26 . . . . . . . . . . . . Line 5 minus line 27 . . . . . . . . . . . . . . . . . . . Line 26 minus line 27 . . . . . . . . . . . . . . . . . . Line 18 minus line 27 . . . . . . . . . . . . . . . . . . 0 0 61,405 37,563 Carryover Capital Gain Donations Subject to 30% Limit 31. 32. 33. 34. 35. Smallest of lines 6, 29, or 30 . . . . . . . . . . . . Line 6 minus line 31 . . . . . . . . . . . . . . . . . . . Line 29 minus line 31 . . . . . . . . . . . . . . . . . . Line 30 minus line 31 . . . . . . . . . . . . . . . . . . Line 23 minus line 24 . . . . . . . . . . . . . . . . . . 0 0 61,405 37,563 37,563 2013 Capital Gain Donations Subject to 20% Limit 36. 37. 38. 39. Your 20% limit. Line 9 * 0.2 . . . . . . . . . . . . . Smallest of lines 7, 33, 34, 35, or 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 7 minus 37 . . . . . . . . . . . . . . . . . . . . . . . Line 33 minus line 37 . . . . . . . . . . . . . . . . . . 25,042 0 0 61,405 . 42. .042 Smallest of lines 8. . . . . . . . . . . Line 35 minus line 37 . . . . . . . . . . . . . . .563 37. . . Total carryover to next year . . . . . . . . . . . . . . . . . . . . . . END OF PAGE 4 0 0 . . . . . . . .Line 34 minus line 37 . . . . . . . .200 43. . . . . . . . . . . . 1. . . Line 8 minus line 43 . . 41. . . . . . . . . . . . . Carryover Capital Gain Donations Subject to 20% Limit Not For Filing 37. 39. . 0 Summary of Deductions and Carryovers 45. . 46. 40. 44. . Total deduction this year . . . . . . . . . . . . . . . . . . . . . . 40. . .563 25. . . . Line 36 minus line 37 . . . 41. . or 42 . . . . . . . . . d. c. Cash or money donations (to Schedule A. 3. . . . . . . . . . .200 5. 2011 . . line 18) . . . . . . . . . . . . . . . . . . . . . . . . . . . . line 18) . . . . . . . . . . . . . . . . . . . b. . . . . . . . . . Noncash or item donations (to Schedule A. . . . . Deductible donations (to Schedule A. . . line 16) . . e. . PART VI Regular 50% 30% 0 0 0 0 Capital Gain 30% 0 20% 0 0 0 SUMMARY OF AMOUNTS FOR SCHEDULE A 1. . . . . . . . . . . . . . . . . . . . . . . 2009 . . . . 1 2 3 4 1. . f. line 17) . . . . . . line 19) . . . . . . . Totals .200 0 0 1. . . . Carryovers to future years (next year's Sch A. . . . . . . 2000 . . . . . Carryovers from prior years (to Schedule A. . . . . . . . . . . . . . . . . . . . . . . .PART V CARRYOVERS TO FUTURE YEARS Carryover of charitable donations from: a. . . . . . . . . . . 5 0 Not For Filing . . . 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2012 . . . . . . . 2. 4. . Total deferred compensation from W-2's . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .NON-W2 WAGES Will 1 2 3 4 5 WORKSHEET FOR WAGES NOT ON A W-2 S Frost You Wages received as a household employee . . . Unreported tip income and allocated tips (Form 4137) . . 2013 111-11-1111 SSN: Spouse 0 0 0 0 MINI-WORKSHEET FOR EXCESS SALARY DEFERRALS You Spouse a. . . . . . . . . . . . . . . Taxable dependent care benefits (Form 2441) . . . . . 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Not For Filing . Excess salary deferrals (line a minus line b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . but if line c > 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Compensation reported on a 1099-MISC . . d. . . . . . . Net excess salary deferrals (ln d . . . . . . . . . . . . . but if line c > 0. . Corrective retirement plan distrib (Form 1099-R) . Excess designated Roth contributions to 401(k)/403(b)/gov't 457(b) plans (line g minus line b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . then line a minus line c) . . . . . g. . Taxable employer-provided adoption benefits . . . . . . . . . . . . . . line g minus line c) . Excess salary deferrals reported on 1099-R . . . . . . . . . . . . . . . . . . . . . . Pre-retirement disability pensions (Form 1099-R) . . Tentative limitation amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ln e) . . . . . . . . . . . . . . . . . . . . . . . b. . . . . . . . . . . . . . . . . . Other wage-type income . . . . . . . Foreign earned income (Form 2555-EZ) . e. . . . . . . 6 7 8 9 10 11 12 13 14 Excess salary deferrals . . . . f. To line 6 . . . . . . . . . . . . . Total . Excess reimbursements of moving expenses . . . . i. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxable scholarship and fellowship grants . . . . . . . . . . . . . . Actual limitation amount (if different from line b above) . . . . . . . . . . . . Designated Roth contributions to 401(k)/403(b)/gov't 457(b) plans . . . . . Excess reimbursements of employee business expenses . . . . . . . . . . . . . Note: Make an entry on line e if a plan distribution was reported on Form 1099-R with code 8 in box 7. . . . . . . . . . . . . . . . . . . c. . . . . . . . and the distribution included excess salary deferrals (other than designated Roth contributions to 401(k)/403(b)/gov't 457(b) plans). . . . . . . . . . . . . . . . . . . . . . . . . . . h. . . . . . . . . Line f minus line h (not <0). . . . . . . . . . . . . . . . . . . . . . SEP. . . S Frost SSN:111-11-1111 Tax Year: 2013 PRELIMINARY INFORMATION Yes Were you covered by a retirement plan? . . . . . . . . . .. . . . . . . . . . . . . . . . . or received Social Security benefits. . . 2. . . . . . 1. . . . . . . . . . . . . . . Maximum deduction Maximum 2013 deduction for traditional IRA contributions .500 6. . . . Don't include amounts earned or lost while in trad. 5. . . . . . . . . . . a reservist. . 7. . . . . . . . . . . and (ii) actively participated in rental real estate. . Not For Filing IRA CONTRIBUTION WORKSHEET No CONTRIBUTIONS Don't report any of these types of contributions on this Worksheet: Rollover contributions Employer contributions (including salary deferrals) to a SEP Contributions to a SIMPLE plan You may need to recalculate in order for maximum contribution amounts to appear on lines 1 and 10. . . . You (or your spouse) cannot contribute to a traditional IRA if you answered Yes to question 5 (or 6). . . . or SIMPLE IRA to a Roth IRA. . . . . . . .500 0 0 0 0 . . . . . . . . Note: You may need to override our calculations on lines 1 or 2 if you were a federal judge. . . . . . . . . . . . . . . . . . . . . Additional Questions for Form 8606. . . . . . . . . . . . . . . . . . . . . . Married filing jointly filers: If both you and your spouse have contributions to report in this section. and recalculate BEFORE reviewing the maximum contribution amounts on lines 1 and 10. . . . . . . . . . Your spouse's additional IRA "compensation" (e. . . . 5. . . . . . . . . . . . . . . . . . . . . . . . . . Deductible/nondeductible portion of traditional IRA contributions Actual deductible contributions for 2013 .500 0 0 0 5. Did you live with your spouse at any time during the year? . . . . . .5 . . . . . . . You Spouse 6. . . . alimony rec'd under certain divorce or separation agreements) . . . . . . . . . was your spouse covered by a retirement plan? . . . . . .g. 4. . If you are married filing jointly. .g. . . . . .500 0 0 5. . 6. . . . . . . . . . . Total contributions for 2013. . Nondeductible contributions to traditional IRA's for 2013 . . . . . . . . . . . Contributions (other than conversions) recharacterized FROM Roth IRAs (from line 14) . . . 8. . . . . . . . . . . . . . . . . . . . . . . . . . . .500 0 5. 1. . . . . . . . . Were you age 70-1/2 by the end of 2013? . . . . . . . . . . . . B. . . If you or your spouse also received distributions from an IRA. . . . . . . . . . . . IRA . . . . was your spouse covered by a retirement plan? . . . . . . . . . . . . but not including any contributions shown on Schedule K-1 . . . . . . Contributions from K-1's . If you answered Yes to question 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . Lns 2 + 3 + 4 . . . . Excess contributions to traditional IRA's for 2013 . . Was your spouse age 70-1/2 by the end of 2013 . . See IRS Publication 590 for details. . . Your additional IRA "compensation" (e. contributed to a traditional IRA for 2013. 4. . . or a volunteer firefighter. . . . . . . . . . . . . . 3. . . . . . 2. . . . . . . . . . . . . . . 9. . . . Contributions recharacterized TO Roth IRAs. . . . . . . . . You may need to override our calculation of the maximum Roth IRA contribution if you or your spouse (i) converted a traditional. Answer questions 3 and 4 only if your filing status is married filing separately. AND either of the following boxes is checked: Your column first Spouse's column first complete lines 1-15 for the spouse whose box is checked before completing lines 1-15 for the other spouse. . .. . . . . . . . . 6. . make sure to complete Section C. . . . . . . . . . . . including any contributions that were later recharacterized to a Roth IRA. . 8. . . . . . . . 3. . . . . . Total traditional IRA contributions Amounts originally contributed to traditional IRAs for 2013. 7. . . . . . . alimony rec'd under certain divorce or separation agreements) . . . . . . .IRA CONTRIBUTION Will A. . . . . . . . . . . . . . . . IRA WORKSHEET (CONT'D) PAGE 2 Not For Filing . . . . 1. . . . . . C. . . . . . . . . . . . . . .16. . . Spouse 6. If you entered an amount on line 5 or line 14. . . . . . . . Ln 11 + 12 + 13 . 12. . . . . . .000 0 0 0 0 0 0 0 0 0 ADDITIONAL QUESTIONS FOR FORM 8606 You 4. SIMPLE IRAs .5 only if you (or your spouse) received an IRA distribution in 2013 and/or converted a traditional. . . . . .IRA WORKSHEET (CONT'D) PAGE 2 Will S Frost SSN:111-11-1111 Tax Year: Roth IRA contributions Note: Don't include conversion contributions on lines 10 . You Maximum allowable contribution to Roth IRA's . . . . . . . . including any contributions that were later recharacterized to a traditional IRA. . . . . . . . 16. . Note: See the help panel on the right for information on the amount of basis to enter here. . END OF PAGE 2 IRA WORKSHEET (CONT'D) PAGE 3 Not For Filing 2013 Spouse . . . . . . .500 1. 14. . . . . . . . . . . . . . or SIMPLE IRA to a qualified employer plan. . . . . Contributions recharacterized FROM traditional IRAs (from line 5) . . . . . . . Amounts originally contributed to Roth IRAs for 2013. . . . . 11. . 5. . . . you will need to attach a statement to your return describing the recharacterization. . . . . . . See the IRS instructions to Form 8606 for details. . . . . . . . but not including any contributions shown on Schedule K-1 . . . . . . . . . . . Total value of all traditional IRAs (including SEP IRAs) and SIMPLE IRAs as of 12/31/13 . . . . . . . . . 13. . Total basis in traditional IRAs . Don't include amounts earned or lost while in Roth IRA . . . . . . . Contributions recharacterized TO trad IRAs. . . 15. . . Check here if you converted ALL of your IRAs Note: Don't check box 5 if you (or your spouse) had an amount on line 3 or 4 above or contributed to a traditional IRA at any point in 2013 after the conversion. . SEP. . . . . . . Excess Roth IRA contributions for 2013 . . . . . 2013). Total Roth contribs for 2013. . . . 10. . . . SEP. . . . . . . . . or SIMPLE IRA to a Roth IRA during 2013. . . SEP. . 3. . . Roth IRA contributions from K-1's . . . . . . . . . . 2. . . . Note: Don't include a rollover from a traditional. . . . Outstanding rollovers from trad. . . . . . . . . . . . . . Nondeductible contributions contributed during 1/1/14-4/15/14 . . . . . . . . . . . . . . . . . . . Enter information about conversions on the 1099-R Worksheet. . . . Note: Be sure the total on line 3 reflects total value after all recharacterizations (even those after December 31. . . . .14 . . . . . . Answer questions 2 . . . . . . . . . . . . . . Total income from 1040 or 1040A . . .500 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .000 8. . . . . . 2 Adjustments other than IRA deduction. . . . . 11 Nondeductible IRA contribution for 2013. . . . . . . . . . . . . . . then $115. . 5 55%/27. . . . . . . . . . . line 1 . . Maximum deductible contribution allowed. 1 MINI-WORKSHEET FOR LINE 2 a. . . . . . . . . . . . . . Foreign earned income and housing exclusions (Form 2555-EZ) . . . . . . . . . then $69. . . . . . . . . . . . . . . . . . 6 6.000 We blank out lines 1-5 and set line 6 to $5.000. but if lived apart from your spouse for all of 2013. . . . . . Smallest of lines 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Compensation . . . . . . . . . . . . . . . . . . . . .000/$20. b. . . . 10. . . . . . . . . . . . . .5% (65%/32. . . . . Total income . . . . . . . . . . 3. . . .000 If filing status is married filing jointly or qualifying widow(er). . . expenses (Form 8839) . . . then $10. . .000. . Statutory limit: $5. . . . . . . . and 8 . . . . . . 2. . . . . .7 94. . . . . . . . . . . . . .500 4. . . . . 6. . . . . .000 If filing status is married filing separately. . . . . . . . . . . . . . . . . . . . .500 7. .500 ($6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Smaller of lines 9 and 10 . . . . . . . . . . . Exclusion of employer-paid adoption f. . . . . . . . but other spouse is. . . . . . . . . . . . . . . . . . . . . . Total income (lines a-f) . . . . . . . rounded up to next $10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. . . . then $188. . .9 6. . . . . . . . . 12. . . . . . . . . .500 if 50 or older) if the phaseout limits do not apply. . . student loan interest deduction. . . . . . . . . . . . Actual contribution for 2013 . . . . . . . . . . . . d. . . . . 7. . but if married filing jointly. Phaseout amount . . . . . . . . . . c. . . 5. . . and not less than $200 . 12 END OF PAGE 3 IRA WORKSHEET (CONT'D) PAGE 4 0 0 0 . Here's how we figure the amount on line 1: If filing status is single or head of household. 10 Deductible IRA contribution for 2013. . . . TRADITIONAL IRA DEDUCTION FOR Will HIGHER COMPENSATION) SSN:111-11-1111 Tax Year: Not For Filing 2013 (SPOUSE WITH Note: You may have to recalculate to have amounts carry to this Worksheet. . . . . . . . . . . . . . .IRA WORKSHEET (CONT'D) PAGE 3 Will S Frost I. . . . . . . . . . .500 if 50 or older) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 6. . . . . . . . . and this spouse not covered by retirement plan. . . . . . . . tuition and fees deduction. . . . . . . . . . . . . . . . . . . . and domestic production activities deduction .000) . . . . . . . . . . . . . . . . . . Savings bond interest exclusion (Form 8815) . Foreign housing deduction (Form 2555) . . . . . . . . . . . . . . . . . . . . . . . . . . .5% if age 50 or older at the end of 2013) of line 5. . . . . . . . . . . . . . . . . . . . . . . g. . . . . . .4 Line 1 minus ln 4 (up to $10. . To Form 8606. . . . . . . . . .500 ($6. . . . 1. . . e. . . . . . . . . . . then $69. . . . . Foreign earned income and housing exclusions (Form 2555) . . . . . . . . . . . . . . . 3 Line 2 minus line 3 (MAGI before any IRA) . .710 10. Note: See the first page of the IRA Contribution Worksheet for situations where you may need to override our calculation of the maximum Roth IRA contribution. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Contributions to traditional IRA's . . we multiply line 8 by a fraction. . Smaller of ln 10 and ln 11 . . . . . Total income (sum of lines a-f. . Smaller of line 6 and line 7 . . . . . . . . . . . . . 5. . . . . . . . . the numerator of which is line 5. . . . . .000. . . . . . . . 3 Line 2 minus line 3 (MAGI before any IRA) . . . . . . . . 7 6. .000 2. . and the denominator of which is $10. . . . . . . . .500 if 50 or older) . .9 Line 8 minus line 9 . . . Will MAXIMUM ROTH CONTRIBUTION FOR HIGHER COMPENSATION) SSN:111-11-1111 Tax Year: Not For Filing 2013 (SPOUSE WITH Note: You may have to recalculate to have amounts carry to this Worksheet. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 exclusions (Form 2555-EZ) . . . . . . . . Exclusion of employer-paid adoption expenses (Form 8839) . . . . . . . . . . . . . . . . . . . . . . . .IRA WORKSHEET (CONT'D) PAGE 4 Will S Frost II. . . . Total income from 1040 or 1040A . . . . . . . . . 9. . . . . 2 Adjustments other than IRA deduction. . . . . . . . . . . . . . . . . . . . . . . . . .000 1. . . . . . . . . . . . . . .000 if married filing jointly or married filing separately (and lived with spouse) or qualifying widow(er). 188. . . . . . . . . . . . g. . . . . . . . . . . . . .223 6. . . . . . . . . . . . . . . . .500 6. . . . 12 END OF PAGE 4 6. . . . . . and (if greater than zero) not less than $200. . . . 6. . . . . . . . but if lived apart from your spouse for all of 2013. The result is rounded up to the next $10. . . . . . .513 130. . . .000 if married filing jointly or separately or qual widow(er). . . . . . . . . . . . . . . . . . . . . . .000 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total income . . . . student loan interest deduction. . . 3. Foreign earned income and housing c. . . . . . . h.000 . . . . . . . . . . .000 otherwise. . . . . . . . . . . . 0 exclusions (Form 2555) . . . . . . . . .223 line g) . . .11 To compute the amount on line 11. . . . . . . . . . . IRA WORKSHEET (CONT'D) PAGE 5 2. . . . . . . . then $10. 10. . . .000 otherwise) . . . . . . . . . . .5 133. . . . . . . . . . . 11. .500 8. .500 0 6. . . . . . . . Maximum Roth IRA contributions. . . . . . . . . . . . . . . . . .223 a. . . . . then $127. . . . . . . . . . . . . . then $127. . .4 Line 1 minus ln 4 (up to $10. . Income from rollover/conversion to Roth 0 IRA's from plans other than Roth IRA's . . . . . . . . . . . minus 133. Foreign housing deduction (Form 2555) . . . . then $188. . and $15. . . . . . . . . . . . . . . . . . . 0 e. . Here's how we figure the amount on line 1: If filing status is single or head of household. . . . . . . . . . . . . . . . 1 MINI-WORKSHEET FOR LINE 2 133. . . Phaseout amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Savings bond interest exclusion b. . . . . f. . . tuition and fees deduction. . . Compensation . . . . . . . . . . . . .6 94. . .500 4. . . .500 12. . . . . . and domestic production activities deduction . . . . . Statutory limit: $5. . . . . . . . $15. . . . .500 ($6. . . . . . . . . 10 Reduced line 8 amount . . . . . . . . . . . . . . . . . . . (Form 8815) . . . .000 If filing status is married filing separately. . . Foreign earned income and housing d. . . .000 If filing status is married filing jointly or qualifying widow(er). . . . . . . . . Smaller of lines 11 and 12 . . . . . . . . . 14 END OF PAGE 5 IRA WORKSHEET (CONT'D) PAGE 6 33. Total income (lines a-f) . 6. . . . . . . . . 2. rounded up to next $10. . . . . . . . . . . . .8 Line 7 plus line 8 . . . . . . . . . . . . . . . . . . . then $69. . . . Actual contribution for 2013 . . . . . . . . . . . . then $69. . . . .500 9. . . . . . . . . . Foreign earned income and housing exclusions (Form 2555) . . . . . . . . . . . . . . . . . . . .000) . . . . . . . .500 if 50 or older) if the phaseout limits do not apply. . . . . . . . . . . . . . . . . . Compensation . . . . . . .500 0 . . . . . . . . . . . . . .050 5. . . . . . . . 2 Adjustments other than IRA deduction. . . . . . . . . . . . . . . . . . then $115. . . . . . . . . . . . . . . . . . . . . . .000. 6. . . . . . . . . . .IRA WORKSHEET (CONT'D) PAGE 5 Will S Frost III. . . . . 12. . . . . . .500 ($6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . g. . . . . .4 Line 1 minus ln 4 (up to $10. . . . . . . . . . . . . . . . . . d. . . . . . . . . . . . Here's how we figure the amount on line 1: If filing status is single or head of household. . . . . 3. .500 ($6. . . . . and domestic production activities deduction . . . . . . .000 We blank out lines 1-5 and set line 6 to $5. . . . . . . .000. . . . . . . . . . . . . . . . . . . . . . . . Maximum deductible contribution allowed. . . . Total income . . . . Savings bond interest exclusion (Form 8815) . . . . . . . . minus spouse's traditional and Roth IRA contributions . . Foreign housing deduction (Form 2555) . . . . . b. . . . . but other spouse is. . . . . 14. Smallest of lines 6. . . . . . . . . . . . .7 "Unused" compensation of higher compensation spouse. . . . . . . . . .000 If filing status is married filing separately. . . . . . . and not less than $200 . . 5. . . . . . . . . Total income from 1040 or 1040A . and 10 . 1 MINI-WORKSHEET FOR LINE 2 a. . . . . . . 6 4. . . . .11 6. . . . tuition and fees deduction. . . 13 Nondeductible IRA contribution for 2013. . . . . Statutory limit: $5. . . 9. . . . . . . . . . . . . . Exclusion of employer-paid adoption f. . . . 12 Deductible IRA contribution for 2013. . . . TRADITIONAL IRA DEDUCTION FOR Mari LOWER COMPENSATION) SSN:111-11-1111 Tax Year: Not For Filing 2013 (SPOUSE WITH Note: You may have to recalculate to have amounts carry to this Worksheet. . . student loan interest deduction. . . . .5% if age 50 or older at the end of 2013) of line 5. . . . . . . .5% (65%/32. . . . . . . . . . . . . . . . . . . expenses (Form 8839) . . . . . . . . . . . . . . . . . . . . . . .9 94. . . . . . . . . Foreign earned income and housing exclusions (Form 2555-EZ) . . . . and this spouse not covered by retirement plan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . but if lived apart from your spouse for all of 2013. . . . . . . . . . . . . 13. . . . . . . . . line 1 . . . . . . . . . . . . . . Line 7 of spouse's Worksheet. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .000 If filing status is married filing jointly or qualifying widow(er). . . . . . . . . . . . c. . . . . . . . . . . . . . . . . . . . . . . then $10. 8. . . . . but if married filing jointly. . 5 55%/27. . . . . To Form 8606. . . . . . . . . . . . . e. . . . . . . . . .500 5. . . . . . . . . .000/$20. . . . . . .500 11. . . . . . . . . . 10 6. then $188. . . . . . . . .050 10. . . . 3 Line 2 minus line 3 (MAGI before any IRA) . . . . . . . . . . . . . . . . . . . . . . . . Phaseout limit .500 7. . . 1.000 127.500 if 50 or older) . . . . . . . . . . . . . . . . . . . . . . . student loan interest deduction. . . . . . . . Smaller of ln 12 and ln 13 . . . . . . Phaseout amount . . . . . . . . . . . . .000 1. . . . . . . Income from rollover/conversion to Roth 0 IRA's from plans other than Roth IRA's . . .000 If filing status is married filing jointly or qualifying widow(er). . Total income . . . . . . . . . . . . . . . . . . . . . . . Foreign housing deduction (Form 2555) . . . . . . . . . .000 2. . . . . .000 If filing status is married filing separately.500 14. . . . . . . . . . . . . . . . .223 a. . . . . . . . . .500 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5 133. . . . . . . . . . . .500 10. . . . . . . . . . . . . Line 6 plus line 7 . . .000 otherwise. . . . . . . . . . . . . . . .000 6. . . . . . Maximum Roth IRA contributions. . . . . . . . .000. . $15. . . . .050 8. . . . . . . . . . . . . we multiply line 10 by a fraction. . . . . . . . . . . 5. 0 exclusions (Form 2555-EZ) . . . . . . . . 9 6. . . . . . . . . Here's how we figure the amount on line 1: If filing status is single or head of household. . . .13 To compute the amount on line 13. . . . . . then $127. . . . . . . . . . . . . . . . . . . . . Exclusion of employer-paid adoption expenses (Form 8839) . . . . . . . . . . .IRA WORKSHEET (CONT'D) PAGE 6 Will S Frost IV. . . . . . . . . . . . . . . . . 7 Total available compensation. . . minus 133. . . . . . Statutory limit: $5. . . . . f. . . . . . . . 0 e. . . . . . . . . . . .000 . . . . . . . . . . . . . . . . . . . . .710 10. .6 "Unused" compensation of higher compensation spouse. . . . Line 7 of spouse's Worksheet minus spouse's IRA contributions . . . .223 line g) . . Smaller of line 8 and 9 . . 12 Reduced line 10 amount . . . . . . . . . . . . . but if lived apart from your spouse for all of 2013. . . . . . . . . . then $10. . . . .500 ($6. . . . .11 Line 10 minus line 11 . . . . . . 14 1. . . . Foreign earned income and housing c. . . . . . . The result is rounded up to the next $10. . . . . . . . . . . . . . . . h. . . . 6. . . . . . .500 if 50 or older) . . . . . Total income (sum of lines a-f. 0 exclusions (Form 2555) . . .000 127. . . . .000 otherwise) . . . . . . . . . and domestic production activities deduction . . . . . . . . 12. . . . . . . . . . . . . . 1 MINI-WORKSHEET FOR LINE 2 133. 11. . . .000 if married filing jointly or married filing separately (and lived with spouse) or qualifying widow(er). . . . . . . . . . . . . . . . . . . . . . . . then $127. . . . . . . .223 33. . . . . . . . . . . . . . . . . . . . . . . . . 3 Line 2 minus line 3 (MAGI before any IRA) . . (Form 8815) . . 6. . . . . . . .500 1. . . . . . Savings bond interest exclusion b. . . . and (if greater than zero) not less than $200. . . . . . . . Compensation . 3. . . . . . . . . . . . . . . . . . . . .000 if married filing jointly or separately or qual widow(er). . 7. . . . . . . . . . . . . the numerator of which is line 5. . . . . . . . . . . . . . . . . . . . . . . . . Mari MAXIMUM ROTH CONTRIBUTION FOR LOWER COMPENSATION) SSN:111-11-1111 Tax Year: Not For Filing 2013 (SPOUSE WITH Note: You may have to recalculate to have amounts carry to this Worksheet. . . . g. . . . . . . . . . . . .4 Line 1 minus ln 4 (up to $10. and the denominator of which is $10. . . . and $15. . . . . . . . . . . . . . . tuition and fees deduction. . . . . .513 130. . . . . 8 94. . then $188. . 2. . . . Foreign earned income and housing d. . . . . . . . . 2 Adjustments other than IRA deduction. . . . . . . . Note: See the first page of the IRA Contribution Worksheet for situations where you may need to override our calculation of the maximum Roth IRA contribution. . . . . . . . . . . . . . . . . . . . .10 Contributions to traditional IRA's . 13. . . . . . . . . . . . . Total income from 1040 or 1040A . . . . . . .050 9. . . . . . . . . . . . . . . . . 188. . . . . . . . . . . . . . . .000 4. . 40. 47. 48. 7. 19. 22. 9. the name of the form to which the assets carry is in the first column. 41. 42. 31.. Wks/Form Copy # 1 Date in Service ("Copy#") COPY # 06/29/2013 Original Basis (1. Subtotal.. 8. 12. 14. 29.) 1 800 Depreciation Allowed 800 800 Not For Filing . 20.2. 23. 6. 5. On these lines. 43. 10. 32.DEPRECIATION SUMMARY Will S Frost DEPRECIATION SUMMARY SSN: 2013 111-11-1111 Note: Lines that begin with "*" are separator lines. 17. 49. 11. 4. 45. 18. 26. 37. * SCHEDULE C * 2. file cabinet 3. 15.3. 44. 36. 46. 34.. 30. 13.. 50. 33. 27. 25.. the word "Copy #" appears in the "Date in service" column. 38. 16. 28. and the copy number itself appears in the "Basis" column. 24. 21. 35. Headings for these lines are shown in "()". 39. Activity name or Asset Description (Name of Form) 1. . . . . d. . . . . . . . . . . . . . . . . . . . etc) . . . . . . Low income housing that was first placed in service 1981-86? . . . . . . . See the IRS instructions to Form 4562 and IRS Publication 946 and override our calculations as necessary. . . . . . . TYPE OF ASSET a. . . . . . . . . . If line b. . . . . . . . . . . . . . . 1. a. . . . . above. . . . 3 Note: For a list of Depreciation Codes. . . . see "Explain This Form" for the Depreciation Worksheet or click on the question on the right. . . . . . . . . . . . . . Check here if you sold. Therefore. . DESTINATION FORM a. . . . Note: If you're electing to group assets into one or more general asset accounts under section 168(i)(4). . . . . . . . . you will need to treat the asset as a "different" asset for each business or activity and enter information about the asset on more than one Depreciation Worksheet. Note: Special rules apply to property used on an Indian reservation. . . etc. . . . . . . ETC. . . . . . . . . . . . . . . .DEPRECIATION Mari DEPRECIATION WORKSHEET . . . . . . . . . . . . . . N c. . . you'll need to treat (for purposes of depreciation) the assets in each general asset account as a single asset. . . . . use the "Vehicle Worksheet") N Frost SSN: 2013 123-45-6787 Use this Worksheet to figure your depreciation for assets other than cars and trucks. . If you checked box d. . ." depreciation may be slower) . . took place . . .168(i)-6(i) . . . "X" here to continue treating as 7-year property . . . . . . . . . . . . . . . . . . . Note: Special rules apply to leasehold improvement property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ." Note: If you used this asset for more than one business or activity. . . . . . . . . . . . . . Which copy of that tax form (1=1st copy. was your use iii. . See the IRS instructions to Form 4562 and IRS Publication 946 and override our calculations as necessary. . . . . . . . . . . ii.NO VEHICLES (For Vehicles. . . . d-1 Check here if you are making an election under Regulations section 1. . . . . . . . . . . . . . . . . Check here if you acquired this asset in a like-kind exchange or involuntary conversion . . review the IRS instructions to Form 4562 and adjust your entries accordingly. . . See the IRS instructions to Form 4562 and IRS Publication 946 and override our calculations as necessary. . . . and furniture: if placed in service before 1999. DATE PLACED IN SERVICE. . . . . . . . . . . . . . . . . . . . Enter the type of asset: Office furniture and fixtures i. . . . is checked. . . . . . . . . . . 2=2nd copy.06/29/13 b. Residential rental appliances. b. . . Note: If this software is a Section 197 intangible. . . . . . . . . .Self-Employed 3. . . Note: Special rules apply to qualified restaurant property and qualified retail improvement property. Is this "listed property" (if "Y. . . . do you have evidence to support your i. . . Depreciation Code (1-26) . enter month in which the sale. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If you used this property as an employee. . . . . . . . . gave away. 4. . . . . . . . . . . See the IRS instructions to Form 4562 for details and override as necessary. . . carpets. . . . . . . business/investment use? . . . . . . . . . . . . . . . . . . . . . . . you will need to amortize its cost. . . . . b. . . . . Enter information about your cars and trucks on the "Vehicle Worksheet. . .N If "Y". . . . . . . . . . . DESCRIPTION OF ASSET Briefly describe this asset (no cars or trucks): file cabinet 2. . . . . . . . . . . . . . . c. . . Computer software: "X" here if this software was included in the cost of the underlying hardware . . . . . . . . . . . . . . Activity name on that tax form . . . . . . . . . . . . . . . . . . . . . . . . . . Form to which we should carry information about this asset: . . . . . or abandoned the asset in 2013 . . . . . . ii. . . Date placed in service . . . . . c. . . . . . . . . . . . . . . Note: Special rules apply to trade-in's and involuntary conversions. . . . . you should complete ONLY one Depreciation Worksheet for each general asset account. . . Is the evidence written? . . . . . . . for the convenience of the employer and required as a 1 1 Not For Filing . . . d. . . . . . . . . . . . . . Business use percent in 2013 (0-100) . . . . . . . . . . Yes No BUSINESS AND INVESTMENT PERCENTS Note: For any given asset. . . 100 b. . investment use. generally operates on a class-by-class basis. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Check here if this is qualified cellulosic biofuel plant property or qualified reuse and recycling property . . . . . . . . . c. . . . . . . . . . Note: If you converted this property from or to 100% personal use in 2013. ALTERNATIVE DEPRECIATION SYSTEM (ADS) a. . . . . . . . 7. . . . . . . . . . . . . . . . . . . . . . . b. See the IRS instructions to Form 4562 and make sure that. . . . . Note: If you answer No to the preceding question. .. . . . . . . . . . . a. Check here if this is specified GO Zone extension property . . . . . Check here if you're using ADS. . the sum of business use. . . . . . . . . . . . . END OF PAGE 1 DEPRECN WKS DEPRECIATION WORKSHEET 2013 Not For Filing .. . . . BONUS DEPRECIATION Note: Complete this Section 7 only if you placed this property in service in the current year. . . . above and you are electing out of bonus depreciation . . . . . . . Note: The election on line f. . . . . See the IRS instructions to Form 4562 for details. . . . . . . . . if this is listed property with 50% or less business use. . . b. . . . . . . . . . . . and personal use cannot exceed 100%. . . . . . . . . . . You will need to attach a statement to your return relating to the election out. . . . . Check here if you're required to use ADS . . . . . . . . .condition of employment? . . . . a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investment use percent in 2013 (0-100) . . . . . . . . . . . . . . . . . . . . . . . . . Note: We check box a. you elect out of bonus depreciation as required. . . . . . . . . . . . Check here if this is qualified disaster assistance property . . . . . . . . . with respect to other property in the same class as this asset. . 6. . . . . . . . c. . Check here if you checked box a. . . . . . . . . . . . . . . . . . b. . . . e. . . . . d. . . even though you're not required to . . . . . . . . .. . . . . . Check here if this is property eligible for 50% bonus depreciation under Section 168(k) of the Internal Revenue Code . 5. . . . . . . . . . or e. . . . . . . . Check here if this is property eligible for 100% bonus depreciation . . . . . . .. . . . . you can't deduct depreciation or rent expenses for your use of the property. . . above. . . .. . . . . . . . . . . . . . . . . . . . . . d. . . . . . f. . . . Please adjust the amounts shown on this Worksheet accordingly. . . . . . . you may need to adjust your business/investment use percent. . . . .200DB Convention (HY=Half year. . . c. . . . . AND BONUS DEPRECIATION a. . . . . . . . N 10. . . . . Note: You may make this election only for assets placed in service during the tax year. . . . . . . . 179: Original Cost * (Bus % + Investment %). . . . . . . . . . . . . . CALCULATION OF ALTERNATIVE MINIMUM TAX ADJUSTMENTS Note: Fill in numbers a. . . . . . . . minus section 179 and disabled access. . 0 e. . . . . . . . . . . . . . . . . . . . . . ii. . . . . . . e. . . . . . . . . . . . . . . . . . . Bonus depreciation for 2013: 100%/50%/30% of line d . . . 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Maximum allowable section 179 amount. is not subject to any adjustment below for AMT purposes. . . . b. . . . . . If you make this election. . . . . SL=Straight line) . . . Section 179 amount: For assets placed in service before 2013: Enter the Sec 179 i. . . . 0 Note: See the IRS instructions to Form 4562 and IRS Publication 946 for information about when you may need to "recapture" your Section 179 deduction or bonus depreciation. . . c. . . . . . . . . . . 800 800 b. . . . . . . . . Original basis not for land . . . . . Number of years over which this asset is being depreciated. . enhanced oil recovery credit. Is this asset post-'88 property that is used in farming? . usually leave blank) . . . . Also. . . . . . . . . iii. . . . . . . .) .N b. . . . . Method (200DB=200% declining balance. . . . . . . . . b. . . . . . . . . . . . . .or 200%-declining balance ("150DB" or "200DB" on line 10a above) property placed in service after December 31. . amount (if any) for year the asset was placed in service . . . .00 c. . . . . . . . . . 50(c) . . . . . . . etc . . . . . . . . .. . . . Does the "mid-quarter" convention apply? (We calculate this for assets placed in service in 2013) . . . . . . . . Depreciable basis: Original Cost * (Bus % + Investment %). . . . . . . MM=Mid-month. . . . . . . . . . a. . If not real estate. . d. . . . . . . . . . . . . . . i. 9. . . . . . . . . . . . . . . . Note: Straight-line ("SL" on line 10a above) property placed in service after December 31. MISCELLANEOUS QUESTIONS a. SECTION 179 EXPENSE DEDUCTION. . . . . . . . . . . . If this asset is eligible. . . . do you elect the (slower) 150% declining balance method (applies for MACRS. 7. . . . . . . 1998. . . . disabled access credit. . . . . BASIS. . . . . 0 g. . . . . . . . . . . . . . . . . . . . . . . do you elect the (slower) straight line method (applies for MACRS. . . b. . . and/or d below. 800 Section 179 claimed this year . . . . . . . . . . . . . basis adjustment to investment credit property under sec. . . . . . . . .DEPRECN WKS ASSET: file cabinet DEPRECIATION WORKSHEET 2013 page 2 8. (c) c. if they aren't already calculated by the program. . . .000 if qualified empowerment zone property) . . . . . Deduction for removal of barriers to disabled and elderly. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . is this leased property (Y/N)? . . . If this asset is eligible. d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . usually leave blank) . Portion of original basis for land . . . . . . . Basis after Sec. . . . . . . HY 0 The bottom line: Amount of depreciation allowed . . DEPRECIATION CALCULATION a. . . . . . . f. . . . . . . . . . . . . 150%. . . . . . disabled access. . . . . . . . . . . . . . . . . . . . ii. . . . . . has the same number of years of AMT depreciation (see line c below) as regular depreciation (see line 9b above). . . . . . . . FM=Full-month) . . . . after (b) 800 taking business percentage into account . . . . . . . Is this real estate (Y/N)? . . . . . . . . . . you will need to treat (for purposes of depreciation) the assets in each general asset account as a single asset. . . . . . . . . . . . . . . . . . . . . 1998. . . . . . . . . . . Check here to elect under section 168(i)(4) to group assets into one or more general asset accounts . . . . 179. N Not For Filing . bonus depreciation . . . . . . Total original basis (cost) when property was acquired . . . . N f. . . . . . . . . . . . . (We calculate this entry if you're using regular ACRS or MACRS. . . . . . . . . . . . . MQ=Mid-quarter. . . . . . . . . Prior year bonus depreciation . . . . . . . . . . . . . . . minus Sec. . . . . etc. . . . . . . . . . For assets placed in service in 2013: Maximum section 179 amount before taking (a) business percentage into account (enter manually 500. . . . . . The election is available only for assets that are used 100% for business or investment. . . . . . . . . . . MQ=Mid-quarter. . . . i. . . . . . usually "N") . . . . . . . . . . . Category of Alt Min Tax (if any) that applies: Pre-87 leased prop. . above doesn't carry to Form 6251. . . . . . . . Schedule F. Alt Min Tax Depreciation . . . . . line 19. . is this excluded from AMT (e. . . . . N e. . . . . . . . Number of years (term) for AMT depreciation . . SL=Straight line) . . . . . . . the Rentals and Royalty Worksheet. . . . 0 Alt Min Tax Adjustment (Reg Dep'n Alt Min Tax Dep'n) . d. If this activity is non-passive. . . . . . None--no Alt Min Tax exposure for this property. . line i. data goes to Form 6251. . . . . . . . . . . . . From the AMT Passive Activity Worksheet. . . . . . . . Note: If you designated this Depreciation Worksheet to carry to Form 2106. . . . . . . . . . AMT Convention (HY=Half year. . . . . . . . Pre-87 real estate (6251 line 27a). If placed in service after 1986. or Schedule A. . line 18 or 27. . sound recording) (Y/N. . then the AMT adjustment on line i. HY 0 h. . . . . . . . . . . the AMT adjustment on line i. . . or Form 4835. . unit-of-production. . . . other than real estate (6251 line 27b).7 c. . . . as appropriate. . . . AMT Method (150DB=150% declining balance. . . . 6251 line 18). . . . . . . 1987 and later prop (whether or not real estate. . .g. . . . . . . . . . . carries directly to Form 6251. . . . . . . . . . . . . . . . . . . . . Note: carries to the AMT Passive Activity Worksheet on Schedule C. . . . MM=Mid-month. . . . . . . 150DB g. . . . film or videotape. . . . . . . f. . . . . . . . . . FM=Full-month) . . . . . . If this activity is passive. . . . . . . END OF PAGE 2 DEPRECN WKS DEPRECIATION WORKSHEET 2013 Not For Filing . . . Form 2106-EZ. . . c. . . . . . . . . . . . . . STATE DEPRECIATION Because many states have not conformed to the various federal laws passed since September 11. . . . . . . This worksheet section supplies numbers related to state depreciation in nonconforming states. . . . . d. . . . 2001 allowing "bonus" depreciation. . d. . Adjust depreciation for any year for actual business % and investment %. . . . . . . b. . . . . . . . . . . . . . . . . . . . the amount of 2013 bonus depreciation . . . . 0 0 800 Not For Filing . . . . The amount of federal depreciation to which you would have been entitled in 2013 for this asset without the federal laws allowing bonus depreciation . . . . c. . . Bonus depreciation allowed this year (from above) . . . . . . . SUMMARY a. . . . . . . . . . . . . . . . . . . . . . . you may be entitled to different depreciation amounts for federal and state purposes. If bonus depreciation is being claimed on your federal return. . Section 179 deduction allowed this year (from above) . . . . . . Your state program will advise you if you need to refer to this section to complete your state return. . . Note: Assumes 100% business and/or investment use. . . . . . . . If bonus depreciation was claimed in a prior year under federal law. . . . . . . b. Year Dep'n Basis Year Dep'n Basis Regular depreciation allowed this year (from above) . . . . . . . . . . . 2013 2014 0 0 2015 0 0 2016 0 0 2017 0 0 2018 0 0 2019 0 0 2020 0 0 0 0 13. . . . the amount of prior year bonus depreciation . . . . . a. . . Depreciation chart for this asset (up to 20 years). . The difference between the amount of depreciation actually being taken for this asset on your federal return and the amount of depreciation to which you would have been entitled without the federal laws allowing bonus depreciation . . . . . . . . . . . . . . . . . . .DEPRECN WKS ASSET: file cabinet DEPRECIATION WORKSHEET 2013 page 3 12. . . . . above. took place . . . . . PART 2. . . Check here if you acquired this vehicle in a like-kind exchange or involuntary conversion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. You may ignore this note if you're using actual expenses. . . . . . . . Acura b. you should treat them as one vehicle on the Vehicle Worksheet. . . . . . . . . . . . . . . . this worksheet will help you decide whether to use the Standard Mileage or Actual Expense method. . . . . "X" if rural mail carrier using your own vehicle . . Complete Part 8 only if the vehicle was placed in service in 2013. b-1 Check here if you converted this vehicle from business/investment use to 100% personal use in 2013 and you don't have mileage records for the personal use . . . 8. Briefly describe this vehicle (e. FIGURING "BUSINESS PERCENT" . . . Note re Clean-Fuel and Electric Vehicles: If your vehicle is a clean-fuel or electric vehicle placed in service after August 5. If you leased this vehicle. . . . . . . . use the Vehicle Worksheet as a calculation device and manually carry the allocated depreciation and expenses to the relevant forms. . If line b. . . . . "X" if you used standard mileage in a previous tax year . . . .) . . g. . . . . . . . . . . . . . . . . . Note: For vehicles used in two businesses or activities. . . etc. . . . gave away. . . . review the IRS instructions to Form 4562 and adjust your entries accordingly. . . . . . . . . . . . . .Will CAR & TRUCK WORKSHEET . . . . . . . . enter month in which the sale. . . . . . . . . . . . . . . . . . . . . d. . . . . . . . . . . . . . . Note: Special rules apply to vehicles used on an Indian reservation. . you should read the IRS instructions for Form 4562 and. . .ALL VEHICLES a. . . . . . . . . . . If you used two vehicles consecutively (one after the other) or alternately (at different times). . . . . . . . . . g-1 Check here if you are making an election under Regulations section 1. . . . .g. Note: Special rules apply to trade-in's and involuntary conversions. . . 3. is checked. . 1 c. . . .. . . . . If you checked box g. . . . . . . . . . . . . . . . . . . . . . . . . if necessary. . . . . . . . . . . . PART 1. . . . . . . . . Note: For Form 2106-EZ. . . . . . . . . . . . . copy 1 is for self and copy 2 for spouse. . . . .ALL VEHICLES Preliminary Questions a. override portions of the Vehicle Worksheet. . Note: Here is how to take the standard mileage deduction for more than one vehicle per business on Form 2106 or Form 2106-EZ. . . please complete ONLY Parts 1. . . . . . . and combine the miles traveled. . Activity name on that tax form . . . . . . . . . . . . . b. Do NOT complete any other parts. . . . . . 06/07/12 a-1 Check here if you converted this vehicle from 100% personal use to business/investment use in 2013 and you don't have mileage records for the personal use . or abandoned the vehicle in 2013 . or if you used standard mileage previously for a vehicle you owned. e-1. . . etc. . . . . Taurus") . . . Date vehicle was placed in service . . . . . . . . DESCRIPTION OF VEHICLE AND DESTINATION FORM . . . .Self-Employed e. . . "Car. . . "X" if this is a vehicle you leased .DEPRECIATION or STANDARD MILEAGE 2013 FOR VEHICLES YOU STARTED USING AFTER 1980 S Frost SSN: 111-11-1111 Note: If the vehicle was placed in service this year. . .168(i)-6(i) . . . . . . . . . . . . 1997. . . . . . . . . . . . . . Form to which we should carry information about this vehicle . . . . . . . . . f. . . . . . . . . . . . . . 6. Note: If you leased the vehicle and if you're using this Vehicle Worksheet in conjunction with Form 2106 or Schedule C. . . Which copy of that tax form 1 (1=1st copy. . . . . and 9 of the Vehicle Worksheet. 2=2nd copy. . Ownership/Lease Questions Not For Filing . . . . . . . . See the IRS instructions to Form 4562 and IRS Publication 946 and override our calculations as necessary. . . . . Check here if you sold. 000 i. . . . . . . . . . . . . . abandoned. . . . . . . . . . . . . . . . . . . 0 g. . . . . . . . . . . . . . . . . . .40 k. . . . Business/investment% . 0 Mileage Questions For the # months in use this year. . . # Other personal miles . . . . . . . . . . . . . . . . END OF PAGE 1 PART 3. . . . . . . . . . . . VEHICLE EXPENSES OTHER THAN DEPRECIATION . . . . . . 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 12 Note: We calculate line "c" based on the date placed in service and month sold. . . please see "Explain This Form" for the Vehicle Worksheet. . . # Commuting miles . . . . . . . . .060 h. . . . . # months of exclusively personal use (c-d) . . . . . . . . . . . . . . . . . . # months you owned/leased the vehicle this year (from above) . . . . j.c. . . . . . . . . . . . . . . . . . . # months you used vehicle at least partly for business . . . . 10. . . . . . . . . . . . . . . . . Total miles (f+g+h) . . . . that is. . . . . . . . . . . . . . . . . . . . for the time described on line "d" above. . . . . . . . Note: For more detail about the calculation of business percent. . . . . . . . . . . l. . . . . . . . . . . . If investment% > 0. . . . . . . . . . . . . . . . . 12 e. . . . . . . . . . . . d. . . . . please enter: 940 f. . . . . Average daily round-trip commuting mileage . . . . . . . . . . . . . . . . . . . . . . . . . # Business/investment miles: . . . etc. . . . . . . . check here if you also used this vehicle more than 50% for business . .ALL VEHICLES Not For Filing . . . . . Bus. . . . . . . . . TOTAL deductible amount (line l + line m) . . . . . . . . . b. . Otherwise. . . . . . . a. . . . hourly parking on business trips (local and out of town) . . 0 k. . . . . . except parking and tolls and. . . . . . . . . . . . . . . Expense Chart a. . . . . or were a rural mail carrier. . . . . . . . . If you use the standard mileage method. . . . . . . . Otherwise. . . . . . Line a . f. . g. . Note: Please enter the total amount of garage rent for the year on line b. . . . . . Plus: Tolls. temporary rentals . . c.ALL VEHICLES Note: Enter the full amount for the entire year in column "a" unless otherwise noted. . . . . . .Not For Filing PART 3. Gasoline . . . . Check here to automatically carry to ln 7 of Sch A any personal property taxes that aren't deductible on the Vehicle Worksheet. . . . . . . . . . . . . . . . 0 0 0 . . . . . . . . Note: If you used this vehicle as employee. . . . . . . . . . . . . . Interest (only deductible if Sched C. . . . . . . . . Deductible amount (total of column c) . . Business portion of vehicle rental or lease costs . . . . . . . . . Do NOT include payments to park your vehicle at work. . . . . personal property taxes and interest. . . . . . . Tires . . . . . . . . . . . see the IRS instructions for lines 20a and 20b of Schedule C and see IRS Publication 463. . . . . . . . . . Garage rent . . . . . . . . . . . . received the vehicle from your employer. . If you owned or leased the vehicle before you placed it in service this year. . .. . you may skip this section. . . . . . . . l. . . e. . . . . % c. you may not deduct any of these expenses on the Vehicle Worksheet. . . . . . VEHICLE EXPENSES OTHER THAN DEPRECIATION . . . . . . . . . . Special Section for Certain Self-Employed Taxpayers Note: You may need to use this section if you're directing this Vehicle Worksheet to a Schedule C AND you rented or leased the vehicle. . . . Registration. . . . . . . . . . . . . Oil . . Vehicle rental or lease costs . . . then enter in column "a" the full amount only for the time period after you placed the vehicle in service. . . . . . . . . Note: For any vehicle first leased after 1986. . Note: The amount from line k is carried to line 23 of Form 2106 if you indicated that you're using that form. if you're self-employed. . . . . . . . . . . . . . . . . . d. . . . We'll figure the business portion automatically. . . Deductible Amt (a*b) a. you may skip this section. . . . Inclusion amount . . . n. . . i. Special Section for Certain Employees Note: You may need to use this section if you're directing this Vehicle Worksheet to a Form 2106 AND you rented or leased the vehicle. . . . . . there may be an inclusion amount if the value of the vehicle when new was over $12. . . j. . . . . . . . . . . . . . .800. h. . . . . . Total expenses from column a . Auto insurance . . . . . . . Repairs . . . . . . .g. . . C-EZ or F vehicle) . . . . . . . . . . Employees Who Rented or Leased Vehicle a. . . . . . enter personal property taxes on line 7 of Schedule A. For more information. . . . . .line b (to Schedule C) . . . . . Personal property taxes . . . . . m. . e. . . . . not here. . license . Total Amt b. b. Other expenses. . . . . . . . . . . . . c. . . . . . .b. . . Employees with Employer-Provided Vehicle a. .OWNED VEHICLES ONLY Not For Filing . . . . . . . . . . . . DEPRECIATION AND STANDARD MILEAGE . . . . . . . . . . . END OF PAGE 2 PART 4. . . . Note: For any vehicle first leased after 1986. . . . . .800. . see the IRS instructions for line 24b of Form 2106 and see IRS Publication 463. . . . . . . Inclusion amount . . . . . . . . . . there may be an inclusion amount if the value of the vehicle when new was over $12. . . . . . . . . . . . . For more information. . . . . Value of employer-provided vehicle (if on W-2 at 100% annual lease value) . . Rural Mail Carriers a. . . . . . Equipment maintenance allowance . . . . . . . . gross vehicle weight is substituted for unloaded gross vehicle weight). Listed property and "SUV's" a. . . . . . . . . . i. . . . . . . . that isn't subject to the passenger automobile limits. . . . . . . . . . . See the IRS instructions to Form 4562 for more information. . Bonus depreciation NOTE: Complete questions e . . . . . . . . .) . . . . . . . . . . . . j. f. . . A sport utility vehicle is generally a 4-wheeled vehicle that is primarily designed or that can be used to carry passengers over public streets. . or highways. . . . . .l only for vehicles that you acquired after September 10. Note: See the help panel to the right if this vehicle is or was eligible for the alternative motor vehicle credit. . .. . . . . . . . . . . . . . . Check here if this is qualified disaster assistance property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . See the IRS instructions to Form 4562 for more information. g. . . . . . . .. . . . . . . . . . . . . Please adjust the amounts shown on this Worksheet accordingly. . . Check here if this is a truck or van placed in service a-1. . . . . g. . . .OWNED VEHICLES ONLY NOTE: Skip this Part if you're sure you're using standard mileage. d. Check here if this is any other property used as a means of transportation . . . . . and that is rated at no more than 14. . . . . . h. . Check here if this is a "passenger automobile" . . . . . after 2002 . . . . . . . . . . . . . . . . . . . . . was your use of the vehicle for your employer's convenience and required as a condition of your employment? . . generally operates on a class-by-class basis. If you used this vehicle as an employee and you checked b-1. . . . . . . . . . . . . . . . See the IRS instructions to Form 4562 and make sure that. . . . . . roads. . . . . . . . . Check here if this is property eligible for 30% bonus depreciation under Section 168(k) of the Internal Revenue Code. . . . . DEPRECIATION AND STANDARD MILEAGE . . . Check here if this is property eligible for 50% bonus depreciation under Section 168(k) of the Internal Revenue Code. . above and you are electing out of bonus depreciation . . . . . . . . . . you can't deduct depreciation or rent expenses for your use of the vehicle. . . Note: The election on line l. . . . . . . . . . . .. . . . . . . . . as amended by the Economic Stimulus Act of 2008. . . . . . . . . . . . . . . . . If placed in service before this year. b. . . . . . . you elect out of bonus depreciation as required. . 2001. . . . . f. . . . . .OWNED VEHICLES ONLY a. . . . box a. . . . . . . . . . . . with respect to other property in the same class as this asset. . . . . QUESTIONS FOR DEPRECIATION . . . . . above. prior to amendment by the Economic Stimulus Act of 2008 . . . . . A passenger automobile is a 4-wheeled vehicle manufactured primarily for use on public roads that is rated at 6. . . . Check here if this is property eligible for 50% bonus depreciation under Section 168(k) of the Internal Revenue Code. . . c. . . . . . . . . . . . . . . . or the American Taxpayer Relief Act of 2012 . . . . . . . . . . . Check here if this is a "sport utility vehicle" under section 179(b)(6) of the Internal Revenue Code . . . . . . . . . . . . . . . . . . . . . . b. . . . . . . . . . . . . . . . a-1. . . . . . . . . . . . . Yes No Note: If you answer No. . . . . . . . . e. . . . . . . . .. . . . . . . . . . . . . . . Exceptions apply for certain trucks with at least a 6-foot long cargo area and other vehicles. . . prior to amendment by the Economic Stimulus Act of 2008 . . . . . . . . . was the standard mileage method used in the year the vehicle was placed in service? (If checked. . . . . . . . . . . . . . . skip to "Standard Mileage" questions. . . . . . . . . . above. . . . . . . . . . . . . . . . . . . . . .000 pounds unloaded gross vehicle weight or less (for a truck or van. .. . . . . . . . . . . . . . . . . i. . . Original cost (including sales tax & basis of trade-in) . . . . . . . . . . . . . . . . . l. . . . . . . Check here if this is qualified New York Liberty Zone property . . . . . . . Check here if you checked box e. h. . . . . PART 5. . . . . . . Exceptions apply for vehicles for hire and certain other vehicles. . . k. .. . Check here if this is property eligible for 100% bonus depreciation .000 pounds gross vehicle weight. . . . . . . .PART 4. . . . . . . . . . . . You will need to attach a statement to your return relating to the election Not For Filing . . . . . . . . . . . . or k. Check here if this is qualified Gulf Opportunity Zone property . . . . . . . . . . . . . Check here if this is NOT listed property (most people will leave this box blank) . . . . . . . . . . the American Recovery and Reinvestment Act of 2009. . . . . . or b. . . . . . . . . . j. . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2) Maximum allowable section 179 amount. . . . . . . . . . . 1) Maximum section 179 amount. . . . 5) Bonus depreciation: 100%/50%/30% of line 4 (but not more than line 2 minus line 3) . . . . . 4) Basis after Sec. . 3) Section 179 deduction claimed this year . . . . . . . . . . section 179 and bonus depreciation amounts: Note: We generally calculate line 1 for you automatically. . . . . . . . For vehicles placed in service in 2013. . you will not be allowed a depreciation deduction for this vehicle in 2013. . . . . . . . . . . . . . . section 179 and bonus depreciation amounts: 1) Section 179 amount (if any) from the year the vehicle was first placed in service . . . . . . . . . . . . 179 and bonus depreciation . . . . . after taking into account luxury limit and business percentage . 0 0 Passenger Automobile Eligible For 100% Bonus Depreciation in Prior Year For a "passenger automobile" (including a qualifying truck or van) n. . . . . . . . . . . . . . . . . . m. . . . . Note: If you check this box. . . . . . . . . . . . . . . . . .out. . . 2) Bonus depreciation amount (if any) from the year the vehicle was first placed in service . . . . . . . . . . . p. . . . . o. . . . . . . END OF PAGE 3 Alternative Depreciation System (ADS) 0 Not For Filing . . . . . . . . . . . Enter an amount manually on line 1 if this is qualified empowerment zone property. . . . . . . . . . . . . . . . . before taking into account luxury limit and business percentage . . 179: Original cost * business percentage. . . . . . . . . . . . . . . . . . . Note: See the IRS instructions to Form 4562 and IRS Publication 946 for information about when you may need to "recapture" your Section 179 deduction or bonus depreciation. . . . . . . . 179 . . . . . . . . . . . . minus Sec. . placed in service before 2013. . . . . . . . . . . check here if the vehicle was eligible for 100% bonus depreciation and you are not electing the safe harbor method of accounting described in Revenue Procedure 2011-26 . . . . Depreciable basis: Original cost * business percentage. . . . minus Sec. . . For vehicles placed in service before 2013. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If the property is eligible. N Is this post-'88 property that is used in farming? . . . . . . . or r. . v. .OWNED OR LEASED VEHICLES Not For Filing . . reduced for non-business . . . . . . 5. . . Check here if you're using ADS.Alternative Depreciation System (ADS) q. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SL = Straight line) . . . . . . . w. . . . . . . . . . . . If you checked box q. . or 12) . . . . . . . . . . . . . 479 "Luxury car" limit. . . . . . . . . Y 0 Amount of depreciation allowable . . . . . . . . . . . u. Note: We check box r. . . . . . . . 150DB = 150% declining balance. . . . . . . . . . . y. . Does the mid-quarter convention apply to this vehicle (we calculate this if the vehicle was placed in service this year) . . . . . x. . . . . . . . . . . . . . . . . . . . QUESTIONS FOR STANDARD MILEAGE . . . . . . . . . . 5. . . . . . . . . . . . . . . . . . . bb. . . MQ=Mid-quarter) . . . . . . . . . . . . . . . . . . even though not required to . . . Check here if you're required to use ADS . . . . . . . . . . Method (200DB = 200% declining balance. . . . . . . . . . N Note: The entries below are calculated entries. . . . . . . cc. . . .100 "Luxury car" limit on 2013 depreciation & Sec 179 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . do you elect the (slower) 150% declining balance method (usually leave blank) . . . z. . . . . . . . . . . . . t. . . . . . . . If the property is eligible. . . enter the number of years for depreciation (3. . . . . . . . . . . .200DB Convention (HY=Half year. . . . . if this is listed property with 50% or less business use. . . . . . . . . . . . . . HY "Y" if depreciation is limited to the lesser of the actual depreciation or the "luxury car" limit . . . . . . . . . . . . r. . . s. . . . . . . . . . . . . . do you elect the (slower) straight-line method (usually leave blank) . . . . . . . . . . END OF PAGE 4 PART 6. . . . . . aa. . . . . . . . . . . . . . . . . . . . . and you used the vehicle before 1987. . . . . . . . . . . . . . . . . . . . . . . . . . Your circumstances may change. . . .OWNED VEHICLES ONLY a. Larger of the two is . . . . and (3) if you lease the vehicle. . WHERE STANDARD MILEAGE WAS USED PREVIOUSLY: COMPARISON OF STANDARD MILEAGE TO STRAIGHT LINE DEPRECIATION WITH EXPENSES . . . . . . . . . . . . Note for Owners: If you choose actual expenses. . . . . . . etc. . . . are: for Standard Mileage. . . . 5 Enter estimated salvage value at end of useful life . . . 0 d. . . . . . . . . .OWNED OR LEASED VEHICLES This section calculates what your standard mileage is (or would be). . QUESTIONS FOR STANDARD MILEAGE . b. . . business percents. . . A higher residual basis is better. . . . . Standard mileage. . . . . . . . . . . . . c. . . . . . . . . Plus: (Garage rent * bus %) + Business Tolls (above) . . . . . then we also include on line 6c (and ultimately on line 6d) the deductible amount of your interest and taxes from the Expense Chart in Part 3. . . . . . . . . . (2) if you own the vehicle. . . Or. you can't change your choice in future years. . . Actual expenses. Note for Lessees: Whatever method you choose. 6 year(s). . . . and our choice may turn out not to have been the best choice. . . . . 0 TOTAL straight line depreciation + expenses this year . . . . . . TOTAL Standard Mileage (Std mileage amt + parking + tolls) . . . 531 TOTAL Standard Mileage (from above) . . . . . . . . . Standard mileage.. you can switch to actual expenses in future years but will no longer be entitled to use accelerated depreciation. . . Your choice . . if any. . . Note re 100% Bonus Depreciation: Our choice does not take into account the special safe harbor calculations under IRS Revenue Procedure 2011-26. . . Standard mileage method deduction: # cents per mile * 531 (number of business/investment miles) . If you choose standard mileage. b. . . . . . .ALL VEHICLES Not For Filing . Actual expenses. expenses. . . . . 0 Straight line depreciation this year . Consult your tax advisor if this situation affects you. . . . . . . . . . . . . . . . . . . . .e. . Enter # years estimated useful life of vehicle . . . . . and our choice may turn out not to have been the best choice. . . . . . . . . . . . . . . . . . . . Also. . . . . your circumstances may change. you must have used standard mileage for the vehicle's first year. . . 531 PART 7. . Straight line Standard mileage Your choice . . with a residual basis. . . . . . . . . . with a residual basis. . . . Note: Ignore residual basis if this is a leased vehicle. . . . . . . . . Note: The mileage rate in 2013 is 56. . INFORMATION QUESTIONS FROM THE IRS . f. . . . . . . . . To be eligible for standard mileage: (1) you can't use 5+ vehicles in business or for investment at a time. d. . . . . . . c. . Recommendation: We recommend . FOR VEHICLES PLACED IN SERVICE THIS YEAR AND ELIGIBLE FOR STANDARD MILEAGE: COMPARISON OF STANDARD MILEAGE TO ACTUAL EXPENSES. . INCLUDING REGULAR DEPRECIATION FOR OWNED VEHICLES OWNED OR LEASED VEHICLES a. . . . It means less taxable gain if you sell the vehicle. b. . Note: If you are self-employed (i. The totals allowable over the next . for Actual Expenses (MACRS). . . . . . you must have used standard mileage for the entire lease period (with the exception of the period. . FOR VEHICLES PLACED IN SERVICE BEFORE THIS YEAR. . . . . . . . . . . . will not change. . . assuming the current mileage. . you can't change your choice in future years. . . . . . .5 cents/mile. Enter an "X" if you're eligible for standard mileage for this vehicle. . . . . . . . . c. .PART 6. before January 1. e. . . . Straight line Standard mileage PART 8. you're directing this Vehicle Worksheet to a Schedule C or Schedule F). . . . . . g. . . . 1998) . . . . . END OF PAGE 5 PART 9. . . . . a. . . it increases the amount you may depreciate on a new vehicle if you trade this vehicle in. . . . Revenue Procedure 2011-26 applies to certain vehicles for which 100% bonus depreciation was taken in 2010 or 2011. . . . . . . The chart does not reflect computations under the safe harbor method in Revenue Procedure 2011-26. . . . . . Schedule F. . . . ." then residual basis will be less than the sum of depreciation amounts. . AMT Method (150DB=150% declining balance. SUMMARY . . . . f. . INFORMATION QUESTIONS FROM THE IRS . . Note: If this activity is passive. . d. . . . . . . . . . b. . . Y a. . . . . . . . . . . . . . . . . . . . as appropriate. .Alt Min Tax Dep'n) . . . . . If this activity is non-passive. . . . . . . . . . PART 11. . . . . . . . . . . . . . Alternative motor vehicle credit . . . . . NA Alt Min Tax Depreciation . Note: If you designated this Vehicle Worksheet to carry to Form 2106. . . . . . . the AMT adjustment on line 10d carries to the AMT Passive Activity Worksheet on Schedule C. . . . . . . 2012 2013 2014 2015 2016 2017 2018 2019 2020 Year 0 0 0 0 0 0 0 0 0 Dep'n 0 0 0 0 0 0 0 0 0 Basis 2022 2023 2024 2025 2026 2027 2028 2029 2030 Year 0 0 0 0 0 0 0 0 0 Dep'n 0 0 0 0 0 0 0 0 0 Basis END OF PAGE 6 a. . . . . . . N PART 10. line 19. . . . . . . . . .ALL VEHICLES Depreciation allowable this year (from above) . . Standard mileage allowable this year (from above) . . . . . . . . . . . . . . We ask them in order to help complete your tax forms. MQ=Mid-quarter) . . . b. . . . . . . . . . . . . . . line 10d carries directly to Form 6251. . c. . . . . . . . . . . . . . . . d. . . . . . . e. . . . . SL=Straight line) . . . . . . . . . . . . 0 Alt Min Tax Adjustment (Reg Dep'n . . . . . . Was the vehicle used primarily by a more than 5% owner (of the business) or related person? . . then the AMT adjustment on line 10d above does not carry to Form 6251. .ALL VEHICLES Note: Your responses to these questions don't affect the calculation. . line 18 or 27. . . . Do you (or your spouse) have another vehicle available for personal purposes (Y/N)? . . . . . . . . . . . . CALCULATION OF ALTERNATIVE MINIMUM TAX ADJUSTMENTS . . . . . This chart assumes a constant business use from year to year. . . . . . . . . STATE DEPRECIATION 0 531 0 0 2021 0 0 2031 0 0 . . . . . . . . . . . b. . . . . or Schedule A. . . . . . . . . . . Depreciation chart for this vehicle. . . . . . Alternative Minimum Tax adjustment this year (from above) . . . . . . . . . . . . . c. . . . . . . . Is personal use during off-duty hours permitted? . . . . . . From the AMT Passive Activity Worksheet. . . . . . . . . . . . . . . . . . .OWNED VEHICLES ONLY a. . . e. . . . . . Do you have evidence to support your deduction? . . . . data goes to Form 6251. . . . . . d. . . . . . . . . If yes. . . . . . . . . . . . . . . . . . . . . . . . . . . None AMT Convention (HY=Half year. . . . . . . . or Form 4835. . . Other deductible expenses (from above) . . . . . Note: This chart is for illustration only and may not always be accurate for your situation. . . . . . . . 12.Not For Filing PART 9. . . . . . . Note: If some use is "personal. . . . . Form 2106-EZ. . . . . c. . . . . . is the evidence written? . . . . . . . the Rentals and Royalty Worksheet. . . . . . . . . . . . . . . . . . . . If bonus depreciation is being claimed on your federal return. . . . . . . 2001 allowing "bonus" depreciation. . the amount of 2013 bonus depreciation . . . . b. . . . . . . . . . . . . d. . you may be entitled to different depreciation amounts for federal and state purposes. . . . . . The amount of federal depreciation to which you would have been entitled in 2013 for this asset without the federal laws allowing bonus depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . .12. . . . . . . . . . . STATE DEPRECIATION Because many states have not conformed to the various federal laws passed since September 11. The difference between the amount of depreciation actually being taken for this asset on your federal return and the amount of depreciation to which you would have been entitled without the federal laws allowing bonus depreciation . . Not For Filing . . . . the amount of prior year bonus depreciation . . . c. Your state program will advise you if you need to refer to this section to complete your state return. . . . . . If bonus depreciation was claimed in a prior year under federal law. . . . . . . . This worksheet section supplies numbers related to state depreciation in nonconforming states. . . . a. . . . . . . . . "X" if rural mail carrier using your own vehicle . . . . . . . . . . "Car. . See the IRS instructions to Form 4562 and IRS Publication 946 and override our calculations as necessary. . . . d. . . is checked. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . You may ignore this note if you're using actual expenses.) . If you used two vehicles consecutively (one after the other) or alternately (at different times). . . . . . . . . . . . . . . . . . . . . . etc. . . . . . . . . . . . . . . . . . g-1 Check here if you are making an election under Regulations section 1. etc. . . . . . . . . . . Activity name on that tax form . enter month in which the sale. 1997. . . . . . . . . . . . . . . . . . . . . . If line b. . . . . . . . . . Briefly describe this vehicle (e. 2. . and 9 of the Vehicle Worksheet. . Ownership/Lease Questions Not For Filing . . . . . . . . . . Form to which we should carry information about this vehicle . . .. . . . . Which copy of that tax form 1 (1=1st copy. . . . . . . . . . . . . . . . . . . . . . Note: For vehicles used in two businesses or activities. . Ford Focus b. . Do NOT complete any other parts. . . . . .g. . . . . . . . . Note: Here is how to take the standard mileage deduction for more than one vehicle per business on Form 2106 or Form 2106-EZ. . . . . Note: Special rules apply to trade-in's and involuntary conversions. . . gave away. . . f. . . . . . . . . . . . . . . . . . . Complete Part 8 only if the vehicle was placed in service in 2013. . . . . . . . . g. took place . . . . . . . . . . . . . . . . . . . . . . . . . . . Note: Special rules apply to vehicles used on an Indian reservation. . . . if necessary. . . . PART 1. . . . . . Note: For Form 2106-EZ. . . . . . and combine the miles traveled. . . . . . . 6. . . . or if you used standard mileage previously for a vehicle you owned. . . . b-1 Check here if you converted this vehicle from business/investment use to 100% personal use in 2013 and you don't have mileage records for the personal use . . . . . . . Note: If you leased the vehicle and if you're using this Vehicle Worksheet in conjunction with Form 2106 or Schedule C. . PART 2. . . override portions of the Vehicle Worksheet. . copy 1 is for self and copy 2 for spouse. above. 8. . or abandoned the vehicle in 2013 . . . .168(i)-6(i) . . . . . . Taurus") . . . . . . . . . . . . . 2=2nd copy. please complete ONLY Parts 1. . . . . . . . . . .ALL VEHICLES a. e. . Check here if you acquired this vehicle in a like-kind exchange or involuntary conversion . . .ALL VEHICLES Preliminary Questions a. FIGURING "BUSINESS PERCENT" . Note re Clean-Fuel and Electric Vehicles: If your vehicle is a clean-fuel or electric vehicle placed in service after August 5. . . . 03/05/12 a-1 Check here if you converted this vehicle from 100% personal use to business/investment use in 2013 and you don't have mileage records for the personal use . you should treat them as one vehicle on the Vehicle Worksheet. Date vehicle was placed in service . . . . . . . .Will CAR & TRUCK WORKSHEET . . review the IRS instructions to Form 4562 and adjust your entries accordingly. "X" if this is a vehicle you leased . . . . . . . . . . . . . . . . . . . b. . . . . . . . . . . If you leased this vehicle. . . . . . . . . . 3. If you checked box g. . . e-1. . "X" if you used standard mileage in a previous tax year . . . . . . . . 4 c. . . . . you should read the IRS instructions for Form 4562 and. . . Check here if you sold. . use the Vehicle Worksheet as a calculation device and manually carry the allocated depreciation and expenses to the relevant forms. . . . . . . . . . . .DEPRECIATION or STANDARD MILEAGE 2013 FOR VEHICLES YOU STARTED USING AFTER 1980 S Frost SSN: 111-11-1111 Note: If the vehicle was placed in service this year. . this worksheet will help you decide whether to use the Standard Mileage or Actual Expense method. . DESCRIPTION OF VEHICLE AND DESTINATION FORM . . . . . . . . . . . . . 0 Mileage Questions For the # months in use this year. . . . . . . . . . . . . . . . . . . . . # Commuting miles . . .400 f. . . . . . . . . . . # months you used vehicle at least partly for business . . . . . # months you owned/leased the vehicle this year (from above) . . . . . . . . . . . . . . . . . . . . . . Average daily round-trip commuting mileage . . . . . . . . . . . . . . . # Business/investment miles: . . . d. . . . . . . . . . . . . . . . . . . . . . END OF PAGE 1 PART 3. . Business/investment% .00 k. . 3. . . . . . . . . . . . . . . . . . . . . .000 i. . . . . . . . . . . Note: For more detail about the calculation of business percent. . . . . abandoned.ALL VEHICLES Not For Filing . . . . . . . . . . . . VEHICLE EXPENSES OTHER THAN DEPRECIATION . . l. . . . . . . . . . . . . . . . . . If investment% > 0. . . . . . . . . . . . . . . . . . please see "Explain This Form" for the Vehicle Worksheet. . . . check here if you also used this vehicle more than 50% for business . . . # Other personal miles . . . etc. . 18. . . . . 80. . . . . . . . . . . . . . . . . . 12 e.600 g. . . . . . . . . . . . . . . . . . . . . that is. . j. . . . . . . .c. . . . . 12 Note: We calculate line "c" based on the date placed in service and month sold. . . . . . . . . . . . . . . . . . . . . . . . . . # months of exclusively personal use (c-d) . . please enter: 14. . . . . . . 0 h. . . . . . . . . . . . . . . . for the time described on line "d" above. . . Total miles (f+g+h) . . . . . . . . . . 320 120 4. . . . . . . except parking and tolls and. Check here to automatically carry to ln 7 of Sch A any personal property taxes that aren't deductible on the Vehicle Worksheet. . Garage rent . Note: If you used this vehicle as employee. . not here. . . . . . . . . . . For more information. . d. . . . . . . .line b (to Schedule C) . Expense Chart a. . If you owned or leased the vehicle before you placed it in service this year. % c. . personal property taxes and interest. . . . . . . . . h. . . Interest (only deductible if Sched C. . . . . . . . . . . Auto insurance . . . . . . C-EZ or F vehicle) . . . . . Special Section for Certain Self-Employed Taxpayers Note: You may need to use this section if you're directing this Vehicle Worksheet to a Schedule C AND you rented or leased the vehicle. . . . . Deductible amount (total of column c) .g. . . . . . . . . . . . . f. Total expenses from column a . . . . . . . . hourly parking on business trips (local and out of town) . Do NOT include payments to park your vehicle at work. . . . . .440 2. . . . . b. . . . Inclusion amount . .ALL VEHICLES Note: Enter the full amount for the entire year in column "a" unless otherwise noted. . . . . Note: For any vehicle first leased after 1986. . . . Otherwise. . . b. . c. . . . Business portion of vehicle rental or lease costs .00 80. . e. . Other expenses. . 5. . . . . Line a . . . . or were a rural mail carrier. . . . . . . . . . . . . enter personal property taxes on line 7 of Schedule A. . . . . . . . . . . Bus. . . . . . Tires . . . . . . . . . Plus: Tolls. . if you're self-employed. . . Note: The amount from line k is carried to line 23 of Form 2106 if you indicated that you're using that form.320 96 400 80. . m. . . . . a. . . . . . . l. . If you use the standard mileage method. . . . . . . Personal property taxes . . . .296 0 . . . . . . .900 120 80. .00 Repairs . . . . . . . . . n. . . . . . Otherwise. . . . . then enter in column "a" the full amount only for the time period after you placed the vehicle in service. . . Employees Who Rented or Leased Vehicle a. . . . . .800. . .00 2. you may skip this section. . . . . VEHICLE EXPENSES OTHER THAN DEPRECIATION . . . . . . . . . . . . . . you may not deduct any of these expenses on the Vehicle Worksheet. Gasoline . .800 80. . received the vehicle from your employer. . . . . . Deductible Amt (a*b) 1. . . . . . . . . . . . . . . .00 1. . . We'll figure the business portion automatically. . . . . there may be an inclusion amount if the value of the vehicle when new was over $12. . . . . g. . . . . . . a. . . Vehicle rental or lease costs . . . . . . . . . . license . Special Section for Certain Employees Note: You may need to use this section if you're directing this Vehicle Worksheet to a Form 2106 AND you rented or leased the vehicle. . . . . . . j.296 4. . . . . c. . . . . . . 150 80. . . you may skip this section. . Registration. . . . . . . . . . e. . . . . . . .. . .00 Oil . . . . . temporary rentals . . . . . . . . . . TOTAL deductible amount (line l + line m) . . . . . . . Note: Please enter the total amount of garage rent for the year on line b. . . . . . .Not For Filing PART 3. . . i. .370 k. . see the IRS instructions for lines 20a and 20b of Schedule C and see IRS Publication 463. . . . . . . . . . . . Total Amt b. . . . . . . . . . . . . . . . . Equipment maintenance allowance . . . . . . . . . . .OWNED VEHICLES ONLY Not For Filing . .800. . Value of employer-provided vehicle (if on W-2 at 100% annual lease value) . . . . . . DEPRECIATION AND STANDARD MILEAGE . . . . . . see the IRS instructions for line 24b of Form 2106 and see IRS Publication 463. . . . Employees with Employer-Provided Vehicle a. For more information. . . . . . . . .b. . . . . . . Note: For any vehicle first leased after 1986. . there may be an inclusion amount if the value of the vehicle when new was over $12. . . . Inclusion amount . . . END OF PAGE 2 PART 4. . . . . . . . . . . . . . . . . . . Rural Mail Carriers a. . . . . . . . . . or highways. . . . . . . . . . . . . h. If placed in service before this year. . . . . Check here if this is property eligible for 30% bonus depreciation under Section 168(k) of the Internal Revenue Code. . . . . .000 pounds gross vehicle weight. . . . . . . . . . . . Yes No Note: If you answer No. . . was your use of the vehicle for your employer's convenience and required as a condition of your employment? . . . . . . . . . . . . . . . . . . . . . g. . . . . . . . . . you elect out of bonus depreciation as required. . . . . . . .PART 4. a-1. . . . . . . i. . . . . . . . . . . . . . . . . . Please adjust the amounts shown on this Worksheet accordingly. . . . . . . . . . . . . . . . .. . . . . . . . . b. . . . . . . .OWNED VEHICLES ONLY 24. . . . Check here if this is any other property used as a means of transportation . . . . . . . .. . . . . . . .) . . . . . or k. . . . . . . . . . . . . . . . . See the IRS instructions to Form 4562 for more information. . . . . . . . c. . the American Recovery and Reinvestment Act of 2009. . Check here if this is a "passenger automobile" . . . . . . . . . . h. . i. . . . . . . . .. . k. . . . . . . . . . . . . with respect to other property in the same class as this asset. . . . . . . . . . . Check here if this is property eligible for 50% bonus depreciation under Section 168(k) of the Internal Revenue Code. . . . . Check here if you checked box e. and that is rated at no more than 14. Note: The election on line l. . . . . . . . . . g.l only for vehicles that you acquired after September 10. . . . . . . . . . . . . .000 pounds unloaded gross vehicle weight or less (for a truck or van. . . .. . . . Exceptions apply for vehicles for hire and certain other vehicles.. . . . box a. . . . . . . . . . . . . . . . . . . . . . . . . A sport utility vehicle is generally a 4-wheeled vehicle that is primarily designed or that can be used to carry passengers over public streets. . Check here if this is a truck or van placed in service a-1. . . . Listed property and "SUV's" a. . . . . . . . . . 2001. . . . . . . . . . . . . . . . . . . . roads. . . . . . . . . . . . . . . . . Original cost (including sales tax & basis of trade-in) . . . . was the standard mileage method used in the year the vehicle was placed in service? (If checked. f. . . . . . . . . . . . . . . . . . . generally operates on a class-by-class basis. . . . . l. . . . as amended by the Economic Stimulus Act of 2008. . . . Check here if this is NOT listed property (most people will leave this box blank) . Check here if this is property eligible for 100% bonus depreciation . . . . . . . . . . . . . If you used this vehicle as an employee and you checked b-1. . you can't deduct depreciation or rent expenses for your use of the vehicle. . .. . You will need to attach a statement to your return relating to the election Not For Filing . . . . . . . . . . . . . . . . prior to amendment by the Economic Stimulus Act of 2008 . . . . . . . . . . . . . gross vehicle weight is substituted for unloaded gross vehicle weight).000 a. . . . . . . that isn't subject to the passenger automobile limits. . .. . . . . . . . . . . . . . . . . . Bonus depreciation NOTE: Complete questions e . . . . . PART 5. . . f. . Check here if this is property eligible for 50% bonus depreciation under Section 168(k) of the Internal Revenue Code. . . . . j. . . . . See the IRS instructions to Form 4562 and make sure that. . . . DEPRECIATION AND STANDARD MILEAGE . . . . . . . . . . . e. . . . . . or the American Taxpayer Relief Act of 2012 . . . . . . . . . . QUESTIONS FOR DEPRECIATION . . . . . Check here if this is a "sport utility vehicle" under section 179(b)(6) of the Internal Revenue Code . . . . Check here if this is qualified New York Liberty Zone property . . . . . . . . . . . . Check here if this is qualified Gulf Opportunity Zone property . . .. . . . . . Check here if this is qualified disaster assistance property . . . . . . . or b. . . . above. . . . . . . . . . . . . . . . . . . . . . . . .OWNED VEHICLES ONLY NOTE: Skip this Part if you're sure you're using standard mileage. . . . . . . b. . . . . . . . . . . A passenger automobile is a 4-wheeled vehicle manufactured primarily for use on public roads that is rated at 6. . . . . . . . . . d. . after 2002 . above. . . Note: See the help panel to the right if this vehicle is or was eligible for the alternative motor vehicle credit. . . . . . . . . See the IRS instructions to Form 4562 for more information. above and you are electing out of bonus depreciation . . . . . . . . . . . . . . . . . . . . . prior to amendment by the Economic Stimulus Act of 2008 . . Exceptions apply for certain trucks with at least a 6-foot long cargo area and other vehicles. . . . . . . . . . . j. . . . . . . . . . . . . skip to "Standard Mileage" questions. . . . . . . . . . . . . . . . . . 5) Bonus depreciation: 100%/50%/30% of line 4 (but not more than line 2 minus line 3) . . . . . . before taking into account luxury limit and business percentage . . . . . . . . check here if the vehicle was eligible for 100% bonus depreciation and you are not electing the safe harbor method of accounting described in Revenue Procedure 2011-26 . . . . section 179 and bonus depreciation amounts: 1) Section 179 amount (if any) from the year the vehicle was first placed in service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Note: See the IRS instructions to Form 4562 and IRS Publication 946 for information about when you may need to "recapture" your Section 179 deduction or bonus depreciation. . . . . . . . minus Sec. . . . . . . . 179: Original cost * business percentage. . . . . . . . . . . . . . . . . . you will not be allowed a depreciation deduction for this vehicle in 2013. . . . . . . . . . . . . . placed in service before 2013. . .out. . 1) Maximum section 179 amount. minus Sec. . . o. . . . . Note: If you check this box. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter an amount manually on line 1 if this is qualified empowerment zone property. . . . . . . . after taking into account luxury limit and business percentage . . . section 179 and bonus depreciation amounts: Note: We generally calculate line 1 for you automatically. . END OF PAGE 3 Alternative Depreciation System (ADS) 19. . .200 Not For Filing . 179 . 2) Bonus depreciation amount (if any) from the year the vehicle was first placed in service . . . . . . . . . . . . . 4) Basis after Sec. . . . . . . . . . . . . . . p. For vehicles placed in service in 2013. . . . . . . . . 179 and bonus depreciation . . . . . . . . . . . . . . . . . Depreciable basis: Original cost * business percentage. . . . . . 2) Maximum allowable section 179 amount. . . 0 0 Passenger Automobile Eligible For 100% Bonus Depreciation in Prior Year For a "passenger automobile" (including a qualifying truck or van) n. . . . . . . . . . . . . m. . . . . . . . . . . . . . . . . . 3) Section 179 deduction claimed this year . . . . For vehicles placed in service before 2013. . . . . . . . . . . . . . . . . . . . . . . s. . . . . . . . . 4. .OWNED OR LEASED VEHICLES Not For Filing . . . . . . . N Note: The entries below are calculated entries. . . . . . . . . v. . . . . . . . . . . . . . . . do you elect the (slower) straight-line method (usually leave blank) . . . . . . . . . . . . . . . . . . . . . . . . . . enter the number of years for depreciation (3. 5. . . Does the mid-quarter convention apply to this vehicle (we calculate this if the vehicle was placed in service this year) . If you checked box q. . . aa. . N Is this post-'88 property that is used in farming? . . . . . . . or r. . . . . . . . . . . . . . . . END OF PAGE 4 PART 6. . . w. . . . . . .200DB Convention (HY=Half year. . . . . . . .080 "Luxury car" limit. . . z. . . . . . . . . . . . . . . . . . . . . . . . . . . reduced for non-business . . . . . . . 5. . . . . . . . . Note: We check box r. . . . . . . . . . . . . . . . . . . . . . . . . . . . u. . . . . QUESTIONS FOR STANDARD MILEAGE . . and you used the vehicle before 1987. . . . . . Check here if you're using ADS. . . . . . . . . . . . . . . . . Check here if you're required to use ADS . . . . . . . . . . . . . . . . if this is listed property with 50% or less business use. . . . . . . . . . . . . . . . . . . . MQ=Mid-quarter) . . . . . . . 150DB = 150% declining balance. . . . . . even though not required to . . . . . . . . . . . . . . . . . . . . . . . . .080 Amount of depreciation allowable . do you elect the (slower) 150% declining balance method (usually leave blank) . . . . . . . . x. t. . . . . . . . . . . . . If the property is eligible. . or 12) . . . . . . . . .Alternative Depreciation System (ADS) q. . . . . . bb. .100 "Luxury car" limit on 2013 depreciation & Sec 179 . . . . . . . . . . . . . . . . . . . SL = Straight line) . cc. . . . HY "Y" if depreciation is limited to the lesser of the actual depreciation or the "luxury car" limit . . . . . . . . . . . . . . r. . If the property is eligible. . . . . . . y. . . . . . . . . . . . . . . . . . Y 4. . . . . . . . . . . . . . . . . . . Method (200DB = 200% declining balance. . b. . . . . .. . . Standard mileage method deduction: # cents per mile * 0 (number of business/investment miles) . a. . If you choose standard mileage. . . . . . with a residual basis. . . . . . . will not change. . TOTAL straight line depreciation + expenses this year . . . . . . . . . . . Standard mileage. . . . . . . . . . TOTAL Standard Mileage (Std mileage amt + parking + tolls) . . . . . . . . Note re 100% Bonus Depreciation: Our choice does not take into account the special safe harbor calculations under IRS Revenue Procedure 2011-26. . . c. assuming the current mileage. . . . . . Straight line Standard mileage 5 PART 8. . . . you must have used standard mileage for the entire lease period (with the exception of the period.ALL VEHICLES Not For Filing . 1998) . . . Enter estimated salvage value at end of useful life . Also. . . . . . . c. . . . . . . . . . . . . . END OF PAGE 5 PART 9. . . . . . . Actual expenses. . . . . . 6 year(s). . . . . Plus: (Garage rent * bus %) + Business Tolls (above) . . INFORMATION QUESTIONS FROM THE IRS . . you're directing this Vehicle Worksheet to a Schedule C or Schedule F). Straight line Standard mileage Your choice . . . . .OWNED VEHICLES ONLY a. . . . . . . . . QUESTIONS FOR STANDARD MILEAGE . you can't change your choice in future years. . b. before January 1. your circumstances may change. g. . f. . . . . The totals allowable over the next . . . . . . etc. . . Your circumstances may change. FOR VEHICLES PLACED IN SERVICE BEFORE THIS YEAR. . . . . . . . . . . . . . . . . . b. Enter an "X" if you're eligible for standard mileage for this vehicle. then we also include on line 6c (and ultimately on line 6d) the deductible amount of your interest and taxes from the Expense Chart in Part 3. . . . . . . A higher residual basis is better. . .e. . . . . . . d. . INCLUDING REGULAR DEPRECIATION FOR OWNED VEHICLES OWNED OR LEASED VEHICLES a. . . 0 PART 7. . . . and our choice may turn out not to have been the best choice. Revenue Procedure 2011-26 applies to certain vehicles for which 100% bonus depreciation was taken in 2010 or 2011. . . . Note: Ignore residual basis if this is a leased vehicle. . . . . It means less taxable gain if you sell the vehicle. . . . . you can switch to actual expenses in future years but will no longer be entitled to use accelerated depreciation. WHERE STANDARD MILEAGE WAS USED PREVIOUSLY: COMPARISON OF STANDARD MILEAGE TO STRAIGHT LINE DEPRECIATION WITH EXPENSES . . . you can't change your choice in future years. . . . are: for Standard Mileage. . . . . . . . . . Note: The mileage rate in 2013 is 56. . . . Actual expenses. . . . . . . . and our choice may turn out not to have been the best choice. . . . . Consult your tax advisor if this situation affects you. . . expenses. . TOTAL Standard Mileage (from above) . . . . . . Note for Lessees: Whatever method you choose. . . Larger of the two is . . . . with a residual basis.OWNED OR LEASED VEHICLES This section calculates what your standard mileage is (or would be). Your choice . . . . . . Standard mileage. . e. . . . . . . . . . . . . . 0 d. . . . . . . . . . . . . . Recommendation: We recommend . . for Actual Expenses (MACRS). . . . . Enter # years estimated useful life of vehicle . . . . business percents. . . Note for Owners: If you choose actual expenses. . . and (3) if you lease the vehicle. . . Straight line depreciation this year . . .5 cents/mile. c. if any. . . FOR VEHICLES PLACED IN SERVICE THIS YEAR AND ELIGIBLE FOR STANDARD MILEAGE: COMPARISON OF STANDARD MILEAGE TO ACTUAL EXPENSES. . . . To be eligible for standard mileage: (1) you can't use 5+ vehicles in business or for investment at a time. . . . (2) if you own the vehicle. . . . . . it increases the amount you may depreciate on a new vehicle if you trade this vehicle in. . Or. . . . .PART 6. . . . . . . . . . . . . . you must have used standard mileage for the vehicle's first year. Note: If you are self-employed (i. . . . . . . . . . . . . . . . d. . . . . . . . . . Y a. Do you (or your spouse) have another vehicle available for personal purposes (Y/N)? . . . . . . .296 0 2021 1. Note: This chart is for illustration only and may not always be accurate for your situation. . . . . . 2012 2013 2014 2015 2016 2017 2018 2019 2020 Year 2. . . . . .Not For Filing PART 9. . . . . . . . Schedule F. . . the AMT adjustment on line 10d carries to the AMT Passive Activity Worksheet on Schedule C. . . . . . . . . . . . . . e. . . . f. . . . . . . SUMMARY . . . . . . c. . b. . .080 2.ALL VEHICLES Depreciation allowable this year (from above) . . . . . . Other deductible expenses (from above) . . . . Note: If some use is "personal. . . HY 4. . . . . . . If yes. Note: If this activity is passive. . . . . . . . . . . . . . .ALL VEHICLES Note: Your responses to these questions don't affect the calculation. . . . .080 Alt Min Tax Depreciation . . Alternative motor vehicle credit . data goes to Form 6251. . . . . . . . . . . . . . c. Form 2106-EZ.152 8. . . . . . . . . . . . . . . . . . . . . . SL=Straight line) . . . . .046 1. . . . . . . . . . . . . Do you have evidence to support your deduction? . . . This chart assumes a constant business use from year to year. . . . . . AMT Method (150DB=150% declining balance. . . then the AMT adjustment on line 10d above does not carry to Form 6251. The chart does not reflect computations under the safe harbor method in Revenue Procedure 2011-26. . . . . . . . . . . . or Schedule A. . . . . . . INFORMATION QUESTIONS FROM THE IRS . . . line 18 or 27. . . ." then residual basis will be less than the sum of depreciation amounts.546 2022 2023 2024 2025 2026 2027 2028 2029 2030 Year 46 0 0 0 0 0 0 0 0 Dep'n 0 0 0 0 0 0 0 0 0 Basis END OF PAGE 6 a. . . . . . . . .OWNED VEHICLES ONLY a. . . . . . . . . . . . .500 1. . . . . . e. We ask them in order to help complete your tax forms. . If this activity is non-passive. .672 12. . is the evidence written? . . . . . . . MQ=Mid-quarter) . . .652 7. . . .500 1. . . . . . . . . c. .080 0 4. .440 1. . . . . . . . Alternative Minimum Tax adjustment this year (from above) . . 150DB AMT Convention (HY=Half year. .592 10. b. . . . . . d. . . . . . . . . .500 1. . . . . . . . . . . . . . Is personal use during off-duty hours permitted? . . . . . PART 11. . . . . . . . . . . .546 3.500 1. . . . . Note: If you designated this Vehicle Worksheet to carry to Form 2106. . N PART 10. . . . . b. From the AMT Passive Activity Worksheet. . . . .046 4. . . . . . . . . line 19. . . . . . . . . line 10d carries directly to Form 6251. Depreciation chart for this vehicle. Was the vehicle used primarily by a more than 5% owner (of the business) or related person? . CALCULATION OF ALTERNATIVE MINIMUM TAX ADJUSTMENTS . . .500 Dep'n Basis 16. .Alt Min Tax Dep'n) . .500 46 2031 0 0 . . . . . . . . . . . as appropriate. . . . . . 12. . . or Form 4835.106 1. . . the Rentals and Royalty Worksheet. . . . . . . . . . . . . . . . . . d. STATE DEPRECIATION 4. . .152 6. . . . .528 4. 0 Alt Min Tax Adjustment (Reg Dep'n . . . . . . Standard mileage allowable this year (from above) . . . . . . . . . . . . . . . . . . . . . . . .12. . . . . . . . b. This worksheet section supplies numbers related to state depreciation in nonconforming states. . . . . . . . . . . . . . . . . . you may be entitled to different depreciation amounts for federal and state purposes. . . the amount of prior year bonus depreciation . . Not For Filing . . . . . . . a. . . . . . . . . . the amount of 2013 bonus depreciation . . . . . . . STATE DEPRECIATION Because many states have not conformed to the various federal laws passed since September 11. . . . . . . . . 2001 allowing "bonus" depreciation. . . Your state program will advise you if you need to refer to this section to complete your state return. . . . . . . If bonus depreciation is being claimed on your federal return. . . c. . . . . . . . If bonus depreciation was claimed in a prior year under federal law. . . . . . The difference between the amount of depreciation actually being taken for this asset on your federal return and the amount of depreciation to which you would have been entitled without the federal laws allowing bonus depreciation . . . . . . . . d. The amount of federal depreciation to which you would have been entitled in 2013 for this asset without the federal laws allowing bonus depreciation . . Description: Form 1099-B or substitute broker's statement received? This is a group of transactions for which basis was reported to the IRS and for which you have no adjustments Code: Z 08/05/2011 Date sold: Date acquired: (MM/DD/YYYY) (MM/DD/YYYY) Sales price: Cost/other basis (Form 1099-B. Description: Form 1099-B or substitute broker's statement received? This is a group of transactions for which basis was reported to the IRS and for which you have no adjustments Code: Date acquired: Date sold: (MM/DD/YYYY) (MM/DD/YYYY) Sales price: Cost/other basis (Form 1099-B.or long-term and carry the information to the correct lines of Schedule D. We'll sort the transactions according to whether they are short. Do NOT use this form to report the sale of: Your principal residence (use the Sale of Home Worksheet) Property used for business purposes (use Form 4797) Note: See the help panel for special instructions if you are entering information about a group of transactions for which basis was reported to the IRS on Form 1099-B and for which you have no adjustments. box 3 if applicable): -5. Description: Form 1099-B or substitute broker's statement received? This is a group of transactions for which basis was reported to the IRS and for which you have no adjustments Yes No 16. Description: Form 1099-B or substitute broker's statement received? This is a group of transactions for which basis was reported to the IRS and for which you have no adjustments Code: O 04/12/2012 Date sold: Date acquired: (MM/DD/YYYY) (MM/DD/YYYY) Sales price: Cost/other basis (Form 1099-B.500 Long-term Yes No Long-term Yes No Not For Filing . FMA 1.500 Adjustments to gain/loss: Gain/loss: Additional questions if Form 1099-B or substitute statement: Box 6b (basis reported to IRS) checked? Yes No Correct basis (if amount in box 3 is not correct): Type of gain/loss. box 3 if applicable): 0 Adjustments to gain/loss: Gain/loss: Additional questions if Form 1099-B or substitute statement: Box 6b (basis reported to IRS) checked? Yes No Correct basis (if amount in box 3 is not correct): Type of gain/loss. if shown in box 1c: Short-term Type of gain/loss in box 1c is not correct: 3.CAP GN/LOSS WKSHT Will CAPITAL GAINS AND LOSSES WORKSHEET S Frost 2013 SSN: 111-11-1111 Use this worksheet to enter sales and other dispositions of capital assets. if shown in box 1c: Short-term Type of gain/loss in box 1c is not correct: Bad Debt 2.000 Long-term Yes No 5.000 Adjustments to gain/loss: Gain/loss: Additional questions if Form 1099-B or substitute statement: Box 6b (basis reported to IRS) checked? Yes No Correct basis (if amount in box 3 is not correct): Type of gain/loss. box 3 if applicable): -16. if shown in box 1c: Short-term Type of gain/loss in box 1c is not correct: 4. Description: Form 1099-B or substitute broker's statement received? This is a group of transactions for which basis was reported to the IRS and for which you have no adjustments Code: Date acquired: Date sold: (MM/DD/YYYY) (MM/DD/YYYY) Sales price: Cost/other basis (Form 1099-B. box 3 if applicable): 0 Adjustments to gain/loss: Gain/loss: Additional questions if Form 1099-B or substitute statement: Box 6b (basis reported to IRS) checked? Yes No Correct basis (if amount in box 3 is not correct): Type of gain/loss.Code: Date acquired: Date sold: (MM/DD/YYYY) (MM/DD/YYYY) Sales price: Cost/other basis (Form 1099-B. box 3 if applicable): 0 Adjustments to gain/loss: Gain/loss: Additional questions if Form 1099-B or substitute statement: Box 6b (basis reported to IRS) checked? Yes No Correct basis (if amount in box 3 is not correct): Type of gain/loss. Description: Form 1099-B or substitute broker's statement received? This is a group of transactions for which basis was reported to the IRS and for which you have no adjustments Code: Date acquired: Date sold: (MM/DD/YYYY) (MM/DD/YYYY) Sales price: Cost/other basis (Form 1099-B. if shown in box 1c: Short-term Type of gain/loss in box 1c is not correct: 8. box 3 if applicable): 0 Adjustments to gain/loss: Gain/loss: Additional questions if Form 1099-B or substitute statement: Yes No Box 6b (basis reported to IRS) checked? Correct basis (if amount in box 3 is not correct): Type of gain/loss. Description: Form 1099-B or substitute broker's statement received? This is a group of transactions for which basis was reported to the IRS and for which you have no adjustments Code: Not For Filing Long-term Yes No Long-term Yes No Long-term Yes No Long-term Yes No . Description: Form 1099-B or substitute broker's statement received? This is a group of transactions for which basis was reported to the IRS and for which you have no adjustments Code: Date acquired: Date sold: (MM/DD/YYYY) (MM/DD/YYYY) Sales price: Cost/other basis (Form 1099-B. box 3 if applicable): 0 Adjustments to gain/loss: Gain/loss: Additional questions if Form 1099-B or substitute statement: Box 6b (basis reported to IRS) checked? Yes No Correct basis (if amount in box 3 is not correct): Type of gain/loss. if shown in box 1c: Short-term Type of gain/loss in box 1c is not correct: 6. if shown in box 1c: Short-term Type of gain/loss in box 1c is not correct: 7. if shown in box 1c: Short-term Type of gain/loss in box 1c is not correct: 5. Description: Form 1099-B or substitute broker's statement received? This is a group of transactions for which basis was reported to the IRS and for which you have no adjustments Code: Date acquired: Date sold: (MM/DD/YYYY) (MM/DD/YYYY) Sales price: Cost/other basis (Form 1099-B.Date acquired: Date sold: (MM/DD/YYYY) (MM/DD/YYYY) Sales price: Cost/other basis (Form 1099-B. box 3 if applicable): 0 Adjustments to gain/loss: Gain/loss: Additional questions if Form 1099-B or substitute statement: Yes No Box 6b (basis reported to IRS) checked? Correct basis (if amount in box 3 is not correct): Type of gain/loss. if shown in box 1c: Short-term Type of gain/loss in box 1c is not correct: 10. box 3 if applicable): 0 Adjustments to gain/loss: Gain/loss: Additional questions if Form 1099-B or substitute statement: Box 6b (basis reported to IRS) checked? Yes No Correct basis (if amount in box 3 is not correct): Type of gain/loss. box 3 if applicable): 0 Adjustments to gain/loss: Gain/loss: Additional questions if Form 1099-B or substitute statement: Box 6b (basis reported to IRS) checked? Yes No Correct basis (if amount in box 3 is not correct): Type of gain/loss. Description: Form 1099-B or substitute broker's statement received? This is a group of transactions for which basis was reported to the IRS and for which you have no adjustments Code: Date acquired: Date sold: (MM/DD/YYYY) (MM/DD/YYYY) Sales price: Cost/other basis (Form 1099-B. Description: Form 1099-B or substitute broker's statement received? This is a group of transactions for which basis was reported to the IRS and for which you have no adjustments Code: Date acquired: Date sold: Not For Filing Long-term Yes No Long-term Yes No Long-term Yes No Long-term Yes No . Description: Form 1099-B or substitute broker's statement received? This is a group of transactions for which basis was reported to the IRS and for which you have no adjustments Code: Date acquired: Date sold: (MM/DD/YYYY) (MM/DD/YYYY) Sales price: Cost/other basis (Form 1099-B. if shown in box 1c: Short-term Type of gain/loss in box 1c is not correct: 12. if shown in box 1c: Short-term Type of gain/loss in box 1c is not correct: 11. box 3 if applicable): 0 Adjustments to gain/loss: Gain/loss: Additional questions if Form 1099-B or substitute statement: Box 6b (basis reported to IRS) checked? Yes No Correct basis (if amount in box 3 is not correct): Type of gain/loss. if shown in box 1c: Short-term Type of gain/loss in box 1c is not correct: 9. if shown in box 1c: Short-term Type of gain/loss in box 1c is not correct: Not For Filing Long-term .(MM/DD/YYYY) (MM/DD/YYYY) Sales price: Cost/other basis (Form 1099-B. box 3 if applicable): 0 Adjustments to gain/loss: Gain/loss: Additional questions if Form 1099-B or substitute statement: Box 6b (basis reported to IRS) checked? Yes No Correct basis (if amount in box 3 is not correct): Type of gain/loss. Control Number 9. Wages. . . . . 15. . 20. Med. . . . . You should contact your employer to receive a corrected Form W-2. Tax WH 7. . 10.000 Name2: Street: City: State: ZIP: Check if foreign address. Med. . State Employer State Tax ID # Note: If you have a Code P amount. . . . . Nonqual plans 12. See instrns. . . Employee's SSN: 111-11-1111 Do NOT carry SSN from Background Wkst Note: We do not carry ITINs from the Background Worksheet. Not For Filing . Employee's address and ZIP code Add1: 426 East Twin Oaks Road 13. Soc Sec Tips 8. . . . . b. . . . . Employer/payer name. Check here if you received a W-2c correcting this W-2. Do NOT carry name from Bkgd Wkst f. Cash and charge tips received but not reported to your employer because the total was less than $20 in a calendar month ." do not enter it in here. . ." Use box 8 Enter my own tips 2. Fed Tax WH 13. Code Amt.MI. Third party sick pay . Note: See help panel for special data entry instructions. . . . . . . . Local Wages Tax Other Amt. Alloc. . etc. . . Employee's name (1st. Other Description 16. . .FORM W-2 WAGE AND TAX STATEMENT 2013 Is this W-2 for: Yourself Your spouse Note: If your Form W-2 is marked "Void. . . . 14. . 1. . Note: The $20 per month limitation on lines 2 and 3 applies separately to each employer. address. .last. and zip code: Name1: Moveable Feast 3. complete the additional info. . . SocSec Tax WH 94. . . Statutory employee . . 94. . If you have records of all unreported tips you received in 2013.000 c. 2. Locality Name ADDITIONAL INFORMATION FOR BOX 8 (TIPS) TO CARRY TO FORM 4137 1. You need to manually enter the Social Security number shown in box a of this W-2. . . 3. . and you want to use that amount instead of Box 8. State Wages Tax 18. Depndnt Care e. . . .000 6. Wages 94. .Jr) S Will Frost 11. Sioux Flls Town/City SD 57105 State & ZIP Do NOT carry addr from Bkgd Wkst Note: To e-file your address and your employer's address must be entered exactly as it appears on the W-2. Soc Sec Wages 4. Void a. check "Enter my own tips. . Employer ID No. Add2: Apt No. Retirement plan . tips d. . . Cash and charge tips equal to $20 or more in a calendar month received but not reported to your employer . State 17. Local 19.800 5. section below. c. . . . . . ADDITIONAL INFORMATION FOR BOX 12 (CODE P) If you have a box 12 Code P amount. . . . . . . . . . 2. . you will not need to make an additional entry. . . . . . . . . Check here if this W-2 is handwritten. . . . . . . . . we carry the amount from box 11 to line c below. . . . . . . . . . . . . Distribution amount received from your nonqualified plan or nongovernmental 457(b) plan (from box 11 of W-2 or line b above) . . . . . . . . . . . . . you received employer-provided relocation benefits. . . . . . . . . . . . . . . . . On-site care provided by your employer . . . . . . . . . . . . Number of copies of Form 3903 (moves) presently in your return . Box 12 amounts with Code P . . . . . . . . . . . . . . . . . . . . . . A care provider hired and paid by your employer . . . . . . . . . . . . . . . . . . . . . . . . . 3. . . . . . . . . . . . enter the distribution amount received from your nonqualified plan or nongovernmental 457(b) plan . The benefits were for: 1. . etc. . . . . . . . . . If you moved only once. .). . . . . Instead. . . we carry these wages to the Schedule C you designate here . looks like it was prepared on a typewriter. . . . . check the box that applies. . . . . . . . . . . . . . We'll carry that amount to copy 1 of Form 3903 when you check the box below. . . . . . . . . . . . . Form 3903 Copy # ADDITIONAL INFORMATION FOR BOX 13 (STATUTORY EMPLOYEES) If the Statutory Employee box in box 13 is checked. If No. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . copy 2 for your 2nd move. . b. . . . . . . . . . . . . . . . Check this box if you received a distribution from a nonqualified plan or nongovernmental Section 457(b) plan . . . . . . . . . . . . . . . . . . If you moved more than once. . . . . . . . . ADDITIONAL MISCELLANEOUS INFORMATION Non-standard W-2. . . . . . . check the box and assign the box 12 amount to the copy of Form 3903 corresponding to the move for which these benefits were paid (for example. . Minister/Religious Employee. . . . . . . . . . Is the amount in box 11 above a distribution from a nonqualified plan or nongovernmental Section 457(b) plan? Yes No If Yes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A care provider you hired and paid . . . . Did you contribute to a flexible spending account during 2013? Yes No ADDITIONAL INFORMATION FOR BOX 11 (NONQUALIFIED/457(B) PLAN DISTRIBUTIONS) a. . . . . . . . . . . . . . . . . . . . . . . KIA Not For Filing . . we do not carry your box 1 wages to line 7 of Form 1040. . or appears to be altered in any way. 0 1 Check here to assign to Form 3903 . . . . . . .ADDITIONAL INFORMATION FOR BOX 10 (DEPENDENT CARE BENEFITS) If an amount appears in box 10 above. copy 3 for your 3rd. . . Check this box if you are a minister or religious employee with no Social Security and Medicare tax withheld on your W-2. . . . . . . . . . . .