Appendix B C & iStockphoto.com/Pali Rao Tax

| June 14, 2016

Question
Appendix B
C
& iStockphoto.com/Pali Rao

Tax Forms
(Tax forms can be obtained from the IRS website: http://www.irs.gov)
U.S. Individual Income Tax Return

B-2

Schedule A

Itemized Deductions

B-4

Schedule B

Interest and Ordinary Dividends

B-5

Schedule C

Profit or Loss from Business

B-6

Schedule D

Capital Gains and Losses

B-8

Schedule E

Supplemental Income and Loss

B-10

Schedule F

Profit or Loss from Farming

B-12

Schedule SE

Self-Employment Tax

B-14

Form 1040

Form 8949
Form 8958

Form 8960

Sales and Other Dispositions of Capital
Assets
Allocation of Tax Amounts Between
Certain Individuals in Community
Property States
Net Investment Income Tax
Individuals, Estates, and Trusts

B-16
B-18

B-20

B-1
© 2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

B-2

Form

Appendix B

1040

Tax Forms

2013

(99)

Department of the TreasuryInternal Revenue Service

U.S. Individual Income Tax Return

For the year Jan. 1Dec. 31, 2013, or other tax year beginning

OMB No. 1545-0074

, 2013, ending

IRS Use OnlyDo not write or staple in this space.

See separate instructions.

, 20

Your first name and initial

Last name

Your social security number

If a joint return, spouses first name and initial

Last name

Spouses social security number
Apt. no.

Home address (number and street). If you have a P.O. box, see instructions.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).

Foreign country name

Filing Status
Check only one
box.

Exemptions

Presidential Election Campaign
Check here if you, or your spouse if filing
jointly, want $3 to go to this fund. Checking
Foreign postal code
a box below will not change your tax or
refund.
You
Spouse

Foreign province/state/county

1
2
3
6a
b
c

Single
Married filing jointly (even if only one had income)

4

Head of household (with qualifying person). (See instructions.) If
the qualifying person is a child but not your dependent, enter this
childs name here.

Married filing separately. Enter spouses SSN above
and full name here.

5

Qualifying widow(er) with dependent child

Yourself. If someone can claim you as a dependent, do not check box 6a .
Spouse
.
Dependents:

(1) First name

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(2) Dependents
social security number

Last name

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(4) if child under age 17
qualifying for child tax credit
(see instructions)

(3) Dependents
relationship to you

}

Dependents on 6c
not entered above

d

Attach Form(s)
W-2 here. Also
attach Forms
W-2G and
1099-R if tax
was withheld.

Total number of exemptions claimed

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8a

Wages, salaries, tips, etc. Attach Form(s) W-2

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8a
b
9a

Taxable interest. Attach Schedule B if required .
Tax-exempt interest. Do not include on line 8a .
Ordinary dividends. Attach Schedule B if required

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9a

b
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11

Qualified dividends . . . . . . . . . . .
9b
Taxable refunds, credits, or offsets of state and local income taxes
Alimony received . . . . . . . . . . . . . . .

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10
11

12
13
14

Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . .
Capital gain or (loss). Attach Schedule D if required. If not required, check here
Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . .

.

12
13
14

15a
16a
17

IRA distributions .
15a
b Taxable amount
. . .
Pensions and annuities 16a
b Taxable amount
. . .
Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E

15b
16b
17

Farm income or (loss). Attach Schedule F .
Unemployment compensation . . . .
Social security benefits 20a

18
19
20b

21
22

Other income. List type and amount
Combine the amounts in the far right column for lines 7 through 21. This is your total income

23

Educator expenses

24

Certain business expenses of reservists, performing artists, and
fee-basis government officials. Attach Form 2106 or 2106-EZ

25

Health savings account deduction. Attach Form 8889

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24
25

26
27
28

Moving expenses. Attach Form 3903 . . . . . .
Deductible part of self-employment tax. Attach Schedule SE .
Self-employed SEP, SIMPLE, and qualified plans
. .

26
27
28

29
30
31a

Self-employed health insurance deduction
Penalty on early withdrawal of savings . .

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Alimony paid b Recipients SSN
IRA deduction . . . . . . .
Student loan interest deduction . .
Tuition and fees. Attach Form 8917 .

29
30
31a

32
33
34

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32
33
34

35
36
37

Adjusted
Gross
Income

Add numbers on
lines above

7

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8b
. .

7

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18
19
20a

If you did not
get a W-2,
see instructions.

Boxes checked
on 6a and 6b
No. of children
on 6c who:
lived with you
did not live with
you due to divorce
or separation
(see instructions)

If more than four
dependents, see
instructions and
check here

Income

Make sure the SSN(s) above
and on line 6c are correct.

Domestic production activities deduction. Attach Form 8903
35
Add lines 23 through 35 . . . . . . . . . . . . .
Subtract line 36 from line 22. This is your adjusted gross income

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b Taxable amount

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22

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For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.

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37

Cat. No. 11320B

Form

1040

(2013)

© 2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Appendix B

Tax Forms

Page 2

Form 1040 (2013)

Tax and
Credits
Standard
Deduction
for
People who
check any
box on line
39a or 39b or
who can be
claimed as a
dependent,
see
instructions.
All others:
Single or
Married filing
separately,
$6,100
Married filing
jointly or
Qualifying
widow(er),
$12,200
Head of
household,
$8,950

Other
Taxes

38

Amount from line 37 (adjusted gross income)

39a

Check
if:

{

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You were born before January 2, 1949,
Spouse was born before January 2, 1949,

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Blind.
Blind.

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}

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38

Total boxes
checked 39a

If your spouse itemizes on a separate return or you were a dual-status alien, check here

39b

40
41

Itemized deductions (from Schedule A) or your standard deduction (see left margin)
Subtract line 40 from line 38
. . . . . . . . . . . . . . . . .

.
.

42
43

Exemptions. If line 38 is $150,000 or less, multiply $3,900 by the number on line 6d. Otherwise, see instructions
Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . .
Form 4972 c
Tax (see instructions). Check if any from: a
Form(s) 8814 b

b

44
45
46

Alternative minimum tax (see instructions). Attach Form 6251 .
Add lines 44 and 45 . . . . . . . . . . . . . .
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b

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8919

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47
48

Foreign tax credit. Attach Form 1116 if required .

Credit for child and dependent care expenses. Attach Form 2441

49
50
51

Education credits from Form 8863, line 19 . . . . .
Retirement savings contributions credit. Attach Form 8880
Child tax credit. Attach Schedule 8812, if required . . .

Residential energy credits. Attach Form 5695 . . . .
52
3800 b
8801 c
Other credits from Form: a
53
Add lines 47 through 53. These are your total credits . . . . .
Subtract line 54 from line 46. If line 54 is more than line 46, enter -0-

56
57

Self-employment tax. Attach Schedule SE . . . .
Unreported social security and Medicare tax from Form:

58
59a
b

Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required
Household employment taxes from Schedule H

43
44
45
46

49
50
51

52
53
54
55

40
41
42

47
48

60
61

. . . .
a
4137

54

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First-time homebuyer credit repayment. Attach Form 5405 if required . . . .
Form 8959 b
Form 8960 c
Instructions; enter code(s)
Taxes from: a

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Add lines 55 through 60. This is your total tax

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55
56
57
58
59a
59b

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60
61

69
70

Excess social security and tier 1 RRTA tax withheld

71
72

Credits from Form: a
2439 b
Reserved c
8885 d
71
Add lines 62, 63, 64a, and 65 through 71. These are your total payments .

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72

73

If line 72 is more than line 61, subtract line 61 from line 72. This is the amount you overpaid

73

Amount of line 73 you want refunded to you. If Form 8888 is attached, check here .
c Type:
Routing number
Checking
Savings
Account number
Amount of line 73 you want applied to your 2014 estimated tax 75
Amount you owe. Subtract line 72 from line 61. For details on how to pay, see instructions

74a

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Payments

62
63

Federal income tax withheld from Forms W-2 and 1099 . .
2013 estimated tax payments and amount applied from 2012 return

If you have a
qualifying
child, attach
Schedule EIC.

64a
b

Earned income credit (EIC) . . . . . .
Nontaxable combat pay election
64b
Additional child tax credit. Attach Schedule 8812 .

65
66
67
68

Refund

74a
b
Direct deposit?
See
d
instructions.

Amount
You Owe

Third Party
Designee

Sign
Here
Joint return? See
instructions.
Keep a copy for
your records.

Paid
Preparer
Use Only

B-3

75
76

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American opportunity credit from Form 8863, line 8 .
Reserved . . . . . . . . . . . . .
Amount paid with request for extension to file . .

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Credit for federal tax on fuels. Attach Form 4136

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62
63
64a
65
66
67
68
69
70

77
77
Estimated tax penalty (see instructions) . . . . . . .
Do you want to allow another person to discuss this return with the IRS (see instructions)?
Designees
name

Phone
no.

76

Yes. Complete below.

No

Personal identification

number (PIN)

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief,
they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Your signature

Date

Your occupation

Daytime phone number

Spouses signature. If a joint return, both must sign.

Date

Spouses occupation

If the IRS sent you an Identity Protection
PIN, enter it
here (see inst.)
PTIN
Check
if
self-employed

Print/Type preparers name

Preparers signature

Date

Firm’s EIN

Firms address

Phone no.

Firms name

Form 1040 (2013)

© 2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

B-4

Appendix B

Tax Forms

SCHEDULE A
(Form 1040)

OMB No. 1545-0074

Itemized Deductions

Department of the Treasury
Internal Revenue Service (99)

Information

about Schedule A and its separate instructions is at www.irs.gov/schedulea.
Attach to Form 1040.

Name(s) shown on Form 1040

Medical
and
Dental
Expenses
Taxes You
Paid

Interest
You Paid
Note.
Your mortgage
interest
deduction may
be limited (see
instructions).

Caution. Do not include expenses reimbursed or paid by others.
1 Medical and dental expenses (see instructions) . . . . .
1
2 Enter amount from Form 1040, line 38
2
3 Multiply line 2 by 10% (.10). But if either you or your spouse was
3
born before January 2, 1949, multiply line 2 by 7.5% (.075) instead
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . .
5 State and local (check only one box):
a
Income taxes, or
. . . . . . . . . . .
5
b
General sales taxes
6 Real estate taxes (see instructions) . . . . . . . . .
6
7 Personal property taxes . . . . . . . . . . . . .
7
8 Other taxes. List type and amount
8
9 Add lines 5 through 8 . . . . . . . . . . . . . . . .
10 Home mortgage interest and points reported to you on Form 1098 10
11 Home mortgage interest not reported to you on Form 1098. If paid
to the person from whom you bought the home, see instructions
and show that persons name, identifying no., and address

2013

Attachment
Sequence No. 07
Your social security number

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4

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9

}

11
12 Points not reported to you on Form 1098. See instructions for
special rules . . . . . . . . . . . . . . . . .
12
13 Mortgage insurance premiums (see instructions) . . . . .
13
14 Investment interest. Attach Form 4952 if required. (See instructions.) 14
15 Add lines 10 through 14 . . . . . . . . . . . . . . .
Gifts to
16 Gifts by cash or check. If you made any gift of $250 or more,
see instructions . . . . . . . . . . . . . . . .
16
Charity
17 Other than by cash or check. If any gift of $250 or more, see
If you made a
gift and got a
instructions. You must attach Form 8283 if over $500 . . .
17
benefit for it,
18 Carryover from prior year . . . . . . . . . . . .
18
see instructions.
19 Add lines 16 through 18 . . . . . . . . . . . . . . .

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15

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19

Casualty and
Theft Losses

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20

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20 Casualty or theft loss(es). Attach Form 4684. (See instructions.) .

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Job Expenses 21 Unreimbursed employee expensesjob travel, union dues,
and Certain
job education, etc. Attach Form 2106 or 2106-EZ if required.
Miscellaneous
21
(See instructions.)
Deductions
22 Tax preparation fees . . . . . . . . . . . . .
22
23 Other expensesinvestment, safe deposit box, etc. List type
and amount

Other
Miscellaneous
Deductions

24
25
26
27
28

23
Add lines 21 through 23 . . . . . . . . . . . .
24
Enter amount from Form 1040, line 38 25
Multiply line 25 by 2% (.02) . . . . . . . . . . .
26
Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- .
Otherfrom list in instructions. List type and amount

28

Total
29 Is Form 1040, line 38, over $150,000?
Itemized
No. Your deduction is not limited. Add the amounts in the far right column
for lines 4 through 28. Also, enter this amount on Form 1040, line 40.
Deductions

}

.
Yes. Your deduction may be limited. See the Itemized Deductions
Worksheet in the instructions to figure the amount to enter.
30 If you elect to itemize deductions even though they are less than your standard
deduction, check here . . . . . . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see Form 1040 instructions.

Cat. No. 17145C

.

29

Schedule A (Form 1040) 2013

© 2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Tax Forms

Appendix B

SCHEDULE B
(Form 1040A or 1040)

OMB No. 1545-0074

Interest and Ordinary Dividends

Attach to Form 1040A or 1040.
Department of the Treasury
Internal Revenue Service (99) Information about Schedule B (Form 1040A or 1040) and its instructions is at www.irs.gov/scheduleb.

1

Interest

Part II

Amount

List name of payer. If any interest is from a seller-financed mortgage and the
buyer used the property as a personal residence, see instructions on back and list
this interest first. Also, show that buyers social security number and address

(See instructions
on back and the
instructions for
Form 1040A, or
Form 1040,
line 8a.)
Note. If you
received a Form
1099-INT, Form
1099-OID, or
substitute
statement from
a brokerage firm,
list the firms
name as the
payer and enter
the total interest
shown on that
form.

2013

Attachment
Sequence No. 08
Your social security number

Name(s) shown on return

Part I

B-5

1

2
3

Add the amounts on line 1 . . . . . . . . . .
Excludable interest on series EE and I U.S. savings
Attach Form 8815 . . . . . . . . . . . . .
4
Subtract line 3 from line 2. Enter the result here and
1040, line 8a . . . . . . . . . . . . . .
Note. If line 4 is over $1,500, you must complete Part III.
List name of payer
5

. . . . . . . .
bonds issued after 1989.
. . . . . . . .
on Form 1040A, or Form
. . . . . . . .

2
3
4
Amount

Ordinary
Dividends
(See instructions
on back and the
instructions for
Form 1040A, or
Form 1040,
line 9a.)
Note. If you
received a Form
1099-DIV or
substitute
statement from
a brokerage firm,
list the firms
name as the
payer and enter
the ordinary
dividends shown
on that form.

Part III
Foreign
Accounts
and Trusts
(See
instructions on
back.)

5

6

Add the amounts on line 5. Enter the total here and on Form 1040A, or Form
6
1040, line 9a . . . . . . . . . . . . . . . . . . . . . .
Note. If line 6 is over $1,500, you must complete Part III.
You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a
foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust.

Yes No

7a

At any time during 2013, did you have a financial interest in or signature authority over a financial
account (such as a bank account, securities account, or brokerage account) located in a foreign
country? See instructions . . . . . . . . . . . . . . . . . . . . . . . .
If Yes, are you required to file FinCEN Form 114, Report of Foreign Bank and Financial
Accounts (FBAR), formerly TD F 90-22.1, to report that financial interest or signature authority?
See FinCEN Form 114 and its instructions for filing requirements and exceptions to those
requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b If you are required to file FinCEN Form 114, enter the name of the foreign country where the
financial account is located
8
During 2013, did you receive a distribution from, or were you the grantor of, or transferor to, a
foreign trust? If Yes, you may have to file Form 3520. See instructions on back . . . . . .

For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 17146N

Schedule B (Form 1040A or 1040) 2013

© 2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

B-6

Tax Forms

Appendix B

SCHEDULE C
(Form 1040)

Prot or Loss From Business

OMB No. 1545-0074

2013

(Sole Proprietorship)
For

Department of the Treasury
Internal Revenue Service (99)

information on Schedule C and its instructions, go to www.irs.gov/schedulec.
to Form 1040, 1040NR, or 1041; partnerships generally must le Form 1065.

Attachment
Sequence No. 09

Attach

Name of proprietor

Social security number (SSN)

A

Principal business or profession, including product or service (see instructions)

B Enter code from instructions

C

Business name. If no separate business name, leave blank.

D Employer ID number (EIN), (see instr.)

E

Business address (including suite or room no.)

F
G
H

City, town or post office, state, and ZIP code
Cash
(2)
Accrual
(3)
Other (specify)
Accounting method:
(1)
Did you materially participate in the operation of this business during 2013? If No, see instructions for limit on losses
If you started or acquired this business during 2013, check here . . . . . . . . . . . . . . . . .

I
J

Did you make any payments in 2013 that would require you to file Form(s) 1099? (see instructions) .
If "Yes," did you or will you file required Forms 1099? . . . . . . . . . . . . . .

Part I

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Yes

No

Yes
Yes

No
No

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Income

2
3

Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on
Form W-2 and the Statutory employee box on that form was checked . . . . . . . . .
Returns and allowances . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . .

4
5
6

Cost of goods sold (from line 42) . . . . . . . . . . . . . . . . . . .
Gross prot. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . .
Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) .

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4
5
6

7

Gross income. Add lines 5 and 6 .

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7

1

Part II
8

Advertising .

9

Car and truck expenses (see
instructions) . . . . .
Commissions and fees .

10
11
12
13

14

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2
3

Enter expenses for business use of your home only on line 30.

Expenses
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1

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Contract labor (see instructions)
Depletion . . . . .
Depreciation and section 179
expense
deduction
(not
included in Part III) (see
instructions) . . . . .

8

18

Office expense (see instructions)

18

Pension and profit-sharing plans .
Rent or lease (see instructions):
Vehicles, machinery, and equipment

19

9
10

19
20
a

20a

11
12

b
21

Other business property .
Repairs and maintenance .

20b
21

22

Supplies (not included in Part III) .

22

23
24
a

Taxes and licenses . . . . .
Travel, meals, and entertainment:
Travel . . . . . . . . .

23
24a

b
25

Deductible meals and
entertainment (see instructions) .
Utilities . . . . . . . .

24b
25

26
27a
b

Wages (less employment credits) .
Other expenses (from line 48) . .
Reserved for future use . . .

26
27a
27b

13

.
.

.
.

15

Employee benefit programs
(other than on line 19) . .
Insurance (other than health)

16
a
b
17

Interest:
Mortgage (paid to banks, etc.)
Other . . . . . .
Legal and professional services

28

Total expenses before expenses for business use of home. Add lines 8 through 27a .

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28

29
30

Tentative profit or (loss). Subtract line 28 from line 7 .

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29

14
15
16a
16b
17
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Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829
unless using the simplified method (see instructions).
Simplied method lers only: enter the total square footage of: (a) your home:
and (b) the part of your home used for business:
Method Worksheet in the instructions to figure the amount to enter on line 30

31

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. Use the Simplified
. . . . . . .

Net prot or (loss). Subtract line 30 from line 29.
If a profit, enter on both Form 1040, line 12 (or Form 1040NR, line 13) and on Schedule SE, line 2.
(If you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3.
If a loss, you must go to line 32.

32

If you have a loss, check the box that describes your investment in this activity (see instructions).
If you checked 32a, enter the loss on both Form 1040, line 12, (or Form 1040NR, line 13) and
on Schedule SE, line 2. (If you checked the box on line 1, see the line 31 instructions). Estates and
trusts, enter on Form 1041, line 3.
If you checked 32b, you must attach Form 6198. Your loss may be limited.

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 11334P

}

}

30

31

32a
32b

All investment is at risk.
Some investment is not
at risk.
Schedule C (Form 1040) 2013

© 2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Tax Forms

Appendix B

Page 2

Schedule C (Form 1040) 2013

Part III

B-7

Cost of Goods Sold (see instructions)

33

Method(s) used to
value closing inventory:

34

Was there any change in determining quantities, costs, or valuations between opening and closing inventory?
If Yes, attach explanation . . . . . . . . . . . . . . . . . . . . . . . . .

Cost

a

b

Lower of cost or market

c

Other (attach explanation)

35

Inventory at beginning of year. If different from last years closing inventory, attach explanation .

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Purchases less cost of items withdrawn for personal use

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36

37

Cost of labor. Do not include any amounts paid to yourself .

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37

38

Materials and supplies

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38

39

Other costs .

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39

40

Add lines 35 through 39 .

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40

41

Inventory at end of year .

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41

42

Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 .

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No

35

36

Yes

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42

Part IV

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Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9
and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must
file Form 4562.

/

/

43

When did you place your vehicle in service for business purposes? (month, day, year)

44

Of the total number of miles you drove your vehicle during 2013, enter the number of miles you used your vehicle for:
a

Business

b Commuting (see instructions)

Yes

No

45

Was your vehicle available for personal use during off-duty hours?

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46

Do…

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