2018 Coleman Tax Return.pdf
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Utah State Tax Commission
TC-547
Individual Income Tax Return Payment Coupon
Rev. 12/11
(on bottom of page)
SEPARATE AND RETURN ONLY THE BOTTOM COUPON WITH PAYMENT. KEEP TOP PORTION FOR YOUR RECORDS. CUT HERE
Individual Income Tax Return Payment Coupon
1022
TC-547
Mail to: Utah State Tax Commission, 210 N 1950 W, SLC UT 84134-0266 Primary taxpayer name
Rev. 12/11 Social Security no.
COREY COLEMAN
567-06-1051
Tax year ending
2018 USTC Use Only
Secondary taxpayer name
Social Security no.
LEANN COLEMAN
539-06-6219
Address
134 W HARVEST LANE City
213 State
WASHINGTON
UT Payment amount enclosed
$
Zip code
84780 1,477 00
Make check or money order payable to the Utah State Tax Commission. Do not send cash. Do not staple check to coupon. Detach check stub.
I I T 0 0 4
2018 TC-40
Utah State Tax Commission
40801
Utah Individual Income Tax Return All State Income Tax Dollars Fund Education
1022 • Amended Return - enter code:
(see instructions) Full-yr Resident?
Your Social Security No.
567061051 Spouse’s Soc. Sec. No.
539066219
Your first name
Your last name
Y/N
COREY
COLEMAN
Y
Spouse's first name
Spouse's last name
LEANN
COLEMAN
Y Telephone number
Address If deceased, complete page 3, Part 1
134 W HARVEST LANE APT 213 City
1 Filing Status - enter code •
2
State
WASHINGTON
UT
•2
1 = Single
a
2 = Married filing jointly
b
3 = Married filing separately
c
ZIP+4
Qualifying Dependents
3 0 3
Foreign country (if not U.S.)
84780 3 Election Campaign Fund
Dependents age 16 and under
Does not increase your tax or reduce your refund.
Other dependents
Enter the code for the
Total (add lines a and b)
party of your choice.
4 = Head of household 5 = Qualifying widow(er)
Dependents must be claimed for the child tax
If using code 2 or 3, enter spouse's name and SSN above
credit on your federal return. See instructions.
Yourself
•
N
Spouse
•
N
See instructions for code letters or go to incometax.utah.gov/elect . If no contribution, enter N.
139562
4
Federal adjusted gross income from federal return
• 4
5
Additions to income from TC-40A, Part 1 (attach TC-40A, page 1)
• 5
6
Total income - add line 4 and line 5
7
State tax refund included on federal form 1040, Schedule 1, line 10 (if any)
• 7
8
Subtractions from income from TC-40A, Part 2 (attach TC-40A, page 1)
• 8
9
Utah taxable income (loss) - subtract the sum of lines 7 and 8 from line 6
• 9
139562
• 10
6908
6
10 Utah tax - multiply line 9 by 4.95% (.0495) (not less than zero) 11 Utah personal exemption (multiply line 2c by $565)
• 11
1695
12 Federal standard or itemized deductions
• 12
112269
13
113964
• 14
0
15
113964
16 Initial credit before phase-out - multiply line 15 by 6% (.06)
• 16
6838
17 Enter: $14,256 (if single or married filing separately); $21,384 (if head
• 17
28512
18
111050
• 19
1444
13 Add line 11 and line 12 14 State income tax deducted on federal Schedule A, line 5a (if any) 15 Subtract line 14 from line 13
139562
Electronic filing is quick, easy and free, and will speed up your refund. To learn more, go to tap.utah.gov
of household); or $28,512 (if married filing jointly or qualifying widower) 18 Income subject to phase-out - subtract line 17 from line 9 (not less than zero) 19 Phase-out amount - multiply line 18 by 1.3% (.013) 20 Taxpayer tax credit - subtract line 19 from line 16 (not less than zero) 21 If you are a qualified exempt taxpayer, enter “X” (complete worksheet in instr.) 22 Utah income tax - subtract line 20 from line 10 (not less than zero)
• 20
5394
• 22
1514
• 21
Utah Individual Income Tax Return (continued)
40802
SSN
567-06-1051
Last name
TC-40 2018
COLEMAN
23 Enter tax from TC-40, page 1, line 22
1514
23
24 Apportionable nonrefundable credits from TC-40A, Part 3 (attach TC-40A, page 1)
• 24
25 Full-year resident, subtract line 24 from line 23 (not less than zero)
• 25
Pg. 2
1022
1514
Non or Part-year resident, complete and enter the UTAH TAX from TC-40B, line 37 • 26
26 Nonapportionable nonrefundable credits from TC-40A, Part 4 (attach TC-40A, page 1) 27 Subtract line 26 from line 25 (not less than zero)
1514
27
28 Voluntary contributions from TC-40, page 3, Part 4 (attach TC-40, page 3)
• 28
29 AMENDED RETURN ONLY - previous refund
• 29
30 Recapture of low-income housing credit
• 30
31 Utah use tax
• 31 32
1514
33 Utah income tax withheld shown on TC-40W, Part 1 (attach TC-40W, page 1)
• 33
37
34 Credit for Utah income taxes prepaid from TC-546 and 2017 refund applied to 2018
• 34
35 Pass-through entity withholding tax shown on TC-40W, Part 3 (attach TC-40W, page 2)
• 35
36 Mineral production withholding tax shown on TC-40W, Part 2 (attach TC-40W, page 2)
• 36
37 AMENDED RETURN ONLY - previous payments
• 37
38 Refundable credits from TC-40A, Part 5 (attach TC-40A, page 2)
• 38
32 Total tax, use tax and additions to tax (add lines 27 through 31)
39
37
• 40
1477
42 TOTAL DUE - PAY THIS AMOUNT - add line 40 and line 41
• 42
1477
43 REFUND - subtract line 32 from line 39 (not less than zero)
• 43
44 Voluntary subtractions from refund (not greater than line 43)
• 44
39 Total withholding and refundable credits - add lines 33 through 38 40 TAX DUE - subtract line 39 from line 32 (not less than zero) 41 Penalty and interest (see instructions)
41
Enter the total from page 3, Part 5 45 DIRECT DEPOSIT YOUR REMAINING REFUND - provide account information (see instructions for foreign accounts) • Routing number
• Account number
checking
Account type: •
savings
•
Under penalties of perjury, I declare to the best of my knowledge and belief, this return and accompanying schedules are true, correct and complete. SIGN
Your signature
Date
Spouse's signature (if filing jointly)
Date
HERE Third Party Designee
Name of designee (if any) you authorize to discuss this return
WADE D. NICHOLS Preparer’s signature
Paid
Firm's name
Section
and address
435-635-4321 Date
Preparer's telephone number
04/13/19 435-635-4321 CHRISTENSEN NICHOLS PLLC, CPA'S 1224 S. RIVER ROAD, SUITE A-10 SAINT GEORGE UT 84790
WADE D. NICHOLS
Preparer's
Designee's telephone number
Designee PIN
•
11111
Preparer’s PTIN
•
P00745888
Preparer’s EIN
•
472443935
Attach TC-40 page 3 if you: are filing for a deceased taxpayer, are filing a fiscal year return, filed IRS form 8886, are making voluntary contributions, want to deposit into a my529 account, want to apply all/part of your refund to next year’s taxes, want to direct deposit to a foreign account, or no longer qualify for a homeowner’s exemption.
Part 1 - Utah Withholding Tax Schedule
40809
SSN
567-06-1051
Last name
COLEMAN
TC-40W 2018
1022
Line Explanations
IMPORTANT
1
Employer/payer ID number from W-2 box “b” or 1099
2
Utah withholding ID number from W-2 box “15” or 1099
Do not send your W-2s or 1099s with your return. Instead enter W-2 or 1099 information below, but only if there is Utah withholding
(14 characters, ending in WTH, no hyphens)
on the form.
3
Employer/payer name and address from W-2 box “c” or 1099
4 5
Enter “X” if reporting Utah withholding from form 1099 Employee’s Social Security number from W-2 box “a” or 1099
6
Utah wages or income from W-2 box “16” or 1099
7
Utah withholding tax from W-2 box “17” or 1099
Pg. 1
Use additional forms TC-40W if you have more than four W-2s and/or 1099s with Utah withholding tax. Enter mineral production withholding from TC-675R in Part 2 of TC-40W; enter pass-through entity withholding in Part 3 of TC-40W.
First W-2 or 1099
Second W-2 or 1099
1
870642345
2
12228933004WTH
3
INDY AUTO CENTER INC 1460 S HILTON DRIVE ST GEORGE
1 (14 characters, no hyphens)
UT 84770 4
567061051
5
6
1350
6
7
37
7
Third W-2 or 1099
Fourth W-2 or 1099
1 2
(14 characters, no hyphens)
3
4 5
2
1 (14 characters, no hyphens)
2
3
3
4
4
5
5
6
6
7
7
Enter total Utah withholding tax from all lines 7 here and on TC-40, page 2, line 33:
Submit page ONLY if data entered. Attach completed schedule to your Utah Income Tax Return. Do not attach W-2s or 1099s to your Utah return.
(14 characters, no hyphens)
37
Form
TC-40
2018
Utah Prepayment Required Payment Worksheet
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN
567-06-1051
Prepayment Worksheet: Use this worksheet to calculate your required prepayment. Pay the amount on line 11 on or before the filing deadline.
1,514
1.
Income tax you expect to owe this year (Form TC-40 line 27 plus line 30) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2.
Rate to determine minimum payment
2.
x .90
3.
Multiply line 1 by rate on line 2
4. 5.
Utah income tax withheld as shown Schedule TC-40W Parts 1, 2, and 3
3. 4.
1,363 37
6.
Total prepayments for this year (Add lines 4 and 5)
.......................................................................
5. 6.
7.
Amount required to equal 90 percent (subtract line 6 from line 3) If less than zero, enter "0" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. 9.
Utah tax liability for 2017 line 27 plus line 30 of 2017 Form TC-40 (As filed, amended, or audited) . . . . . . . . . . . . . . . . . . . . . . . .
8.
.....................................................................................
............................................................................................ .................................................
Previous tax prepayments and refundable credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.............................................
9. 10.
.................................................................................................
11.
Prepayments from line 6 above
...........................................................................................
10.
Amount required to equal previous year's liability (Subtract line 9 from line 8)
11.
Lesser of line 7 or line 10
If line 11 is greater than zero then a prepayment penalty is due if this amount is not paid by the original due date of the return. See the interest and penalty worksheet for the calculation of penalty.
37 1,326 637 37 600 600
Form
TC-40
2017 & 2018
Utah Two Year Comparison Report
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN
567-06-1051 2017
1. Federal adjusted gross income Income
2. Lump sum distribution
..................................
2.
3. Medical savings account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Utah educational savings plan
4.
..........................
5. Child's income excluded from parents' return 6. Municipal bond interest
...........
5.
.................................
6.
7. Untaxed income of a trust
..............................
Deductions
8. Equitable adjustment additions
.........................
8. 9.
10. US obligations
..........................................
10.
11. Native American income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11.
12. Railroad retirement income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. Equitable adjustments deductions . . . . . . . . . . . . . . . . . . . . . .
12.
14. State tax refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14.
15. Non-resident active duty military pay . . . . . . . . . . . . . . . . . . . . 16. State refund distributed to beneficiary of trust . . . . . . . . . . . 17. Total deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15.
18. Taxable income
18.
19. Tax calculation
19.
.........................................
21.
22. State income tax deducted on federal Schedule A
......
22.
23. Exemptions plus deductions minus state income tax . . . .
23.
24. Taxpayer credit base (6% of line 23) . . . . . . . . . . . . . . . . . . . .
24.
25. Phase out income based on filing status
................
25.
26. Taxable income minus phase out income . . . . . . . . . . . . . . .
26.
27. Credit limit (Income after phase out x 1.3%)
............
27.
.....................................
28.
29. Income Tax
29.
30. Apportionable nonrefundable credits . . . . . . . . . . . . . . . . . . . .
30.
31. Nonapportionable nonrefundable credits . . . . . . . . . . . . . . . .
31.
32. Tax after nonrefundable credits . . . . . . . . . . . . . . . . . . . . . .
32.
33. Contributions
33.
................
34.
...........................
35.
...........................................
36.
Tax Computation
35. Tax from recapture of credits 36. Sales/use tax
37. Total tax, use tax and additions to tax
...............
37.
....................................
38.
...........................................
39.
38. Income tax withheld 39. Prepayments
40. Other payments
........................................
40.
41. Previous payments from amended returns . . . . . . . . . . . . . .
41.
42. Refundable credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
42.
43. Total withholding and credits
........................
43.
.......................................
44.
44. Tax due/-refund
45. Penalty and Interest
....................................
45.
46. Net tax due/-refund
...................................
46.
47. Effective tax rate
42,448
139,562
97,114
42,448 2,122 15,190 12,700
139,562 6,908 1,695 112,269
97,114 4,786 -13,495 99,569
27,890 1,673 27,956 14,492 188 1,485 637
113,964 6,838 28,512 111,050 1,444 5,394 1,514
86,074 5,165 556 96,558 1,256 3,909 877
637
1,514
877
637 510
1,514 37
877 -473
510 127
37 1,477
-473 1,350
127 1.50 %
1,477 1.08 %
1,350
17.
20.
...........................................
97,114
16.
...................................
34. Previous refunds from amended returns
139,562
13.
21. Federal standard or itemized deduction . . . . . . . . . . . . . . . . .
28. Taxpayer tax credit
Differences
42,448
7.
9. Total income
20. Personal exemptions Adjustments
.........................
1.
2018
47.
Form
OMB No. 1545-0074
IRS e-file Signature Authorization
8879
2018
u Return completed Form 8879 to your ERO. (Don’t send to the IRS.) u Go to www.irs.gov/Form8879 for the latest information.
Department of the Treasury Internal Revenue Service
Submission Identification Number (SID) Social security number
Taxpayer's name
COREY
COLEMAN
567-06-1051 Spouse's social security number
Spouse's name
LEANN Part I
COLEMAN
539-06-6219
Tax Return Information — Tax Year Ending December 31, 2018 (Whole dollars only)
1
Adjusted gross income (Form 1040, line 7; Form 1040NR, line 35)
2
Total tax (Form 1040, line 15; Form 1040NR, line 61)
.......................................................
1
.....................................................................
2
3
Federal income tax withheld from Forms W-2 and 1099 (Form 1040, line 16; Form 1040NR, line 62a) . . . . . . . . . . . . . . . . . . . .
4 5
Refund (Form 1040, line 20a; Form 1040-SS, Part I, line 13a; Form 1040NR, line 73a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount you owe (Form 1040, line 22; Form 1040NR, line 75) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 4
Part II
139,562 4,542 943
5
Taxpayer Declaration and Signature Authorization (Be sure you get and keep a copy of your return)
Under penalties of perjury, I declare that I have examined a copy of my electronic individual income tax return and accompanying schedules and statements for the tax year ending December 31, 2018, and to the best of my knowledge and belief, they are true, correct, and complete. I further declare that the amounts in Part I above are the amounts from my electronic income tax return. I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO) to send my return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an ACH electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of my federal taxes owed on this return and/or a payment of estimated tax, and the financial institution to debit the entry to this account. This authorization is to remain in full force and effect until I notify the U.S. Treasury Financial Agent to terminate the authorization. To revoke (cancel) a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 . Payment cancellation requests must be received no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I further acknowledge that the personal identification number (PIN) below is my signature for my electronic income tax return and, if applicable, my Electronic Funds Withdrawal Consent. Taxpayer’s PIN: check one box only
X
I authorize
CHRISTENSEN NICHOLS PLLC, CPA'S
61051
to enter or generate my PIN
ERO firm name
Enter five digits, but
as my signature on my tax year 2018 electronically filed income tax return.
don’t enter all zeros
I will enter my PIN as my signature on my tax year 2018 electronically filed income tax return. Check this box only if you are entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III below. Your signature u
Date u
04/13/19
Spouse’s PIN: check one box only
X
I authorize
CHRISTENSEN NICHOLS PLLC, CPA'S
66219
to enter or generate my PIN
ERO firm name
Enter five digits, but
as my signature on my tax year 2018 electronically filed income tax return.
don’t enter all zeros
I will enter my PIN as my signature on my tax year 2018 electronically filed income tax return. Check this box only if you are entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III below. Spouse’s signature u
Part III
Date u
04/13/19
Practitioner PIN Method Returns Only—continue below Certification and Authentication — Practitioner PIN Method Only
ERO's EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.
87453011111 Don’t enter all zeros
I certify that the above numeric entry is my PIN, which is my signature for the tax year 2018 electronically filed income tax return for the taxpayer(s) indicated above. I confirm that I am submitting this return in accordance with the requirements of the Practitioner PIN method and Pub. 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns. ERO’s signature u
WADE D. NICHOLS
Date u
04/13/19
ERO Must Retain This Form — See Instructions Don’t Submit This Form to the IRS Unless Requested To Do So For Paperwork Reduction Act Notice, see your tax return instructions.
DAA
Form
8879 (2018)
Christensen Nichols PLLC, CPA's 1224 S. River Road, Suite A-104 Saint George, UT 84790-8313 435-635-4321 April 13, 2019 CONFIDENTIAL COREY & LEANN COLEMAN 134 W HARVEST LANE Apt. 213 WASHINGTON, UT 84780
For professional services rendered in connection with the preparation of your 2018 individual federal and state(s) income tax returns, including accompanying schedules: Form 1040 (Individual Income Tax Return) Form 1040, Schedule 1 (Additional Income and Adj) Form 1040, Schedule 4 (Other Taxes) Schedule A (Itemized Deductions) Schedule C (Profit or Loss from Business) Schedule SE (Self-Employment Tax) Schedule 8812 (Additional Child Tax Credit) Form 8867 (Paid Preparer's Due Diligence) Form 4562 (Depreciation and Amortization) Auto Worksheet Child Tax Credit & Credit for Other Dep Wrks Health Care: Individual Responsibility Worksheet Home Office Expense Worksheet Qualified Business Income Deduction Wrks UT Form TC-40 (Income Tax Return) Tax Return ...................................................................................................... Reprocessing fee for additional expenses provided .........................................
440.00 35.00
Preparation fee
475.00
Received on account Amount due
-440.00 $
35.00
Christensen Nichols PLLC, CPA's 1224 S. River Road, Suite A-104 Saint George, UT 84790-8313 435-635-4321
April 13, 2019 CONFIDENTIAL COREY & LEANN COLEMAN 134 W HARVEST LANE Apt. 213 WASHINGTON, UT 84780 Dear COREY & LEANN: We have prepared the following returns from information provided by you without verification or audit: U.S. Individual Income Tax Return (Form 1040) Utah Individual Income Tax Return (Form TC-40)
We suggest that you examine these returns carefully to fully acquaint yourself with all items contained therein to ensure that there are no omissions or misstatements. Federal Filing Instructions Your 2018 Form 1040 shows an amount due of $943. A check in the amount of $943 should be made payable to the United States Treasury and included with the voucher. Write "S.S.N. 56706-1051, 2018 Form 1040" and your daytime phone number on the check. Mail the Form 1040-V and the check by October 15, 2019 to: Internal Revenue Service P.O. Box 7704 San Francisco, CA 94120-7704 Do not attach your payment to Form 1040-V. Instead place them loose in the envelope. Your return is being filed electronically with the IRS and is not required to be mailed. If you mail a paper copy of Form 1040 to the IRS it will delay processing of your return. Form 8879 IRS e-file Signature Authorization authorizes your electronically filed return to be signed with a Personal Identification Number (PIN) and certifies that Part I amounts are from your tax return. Review and sign the Form 8879 IRS e-file Signature Authorization and mail it as soon as possible to: Christensen Nichols PLLC, CPA's 1224 S. River Road, Suite A-104 Saint George, UT 84790-8313
Important : Your return will not be filed with the IRS until the signed Form 8879 IRS e-file Signature Authorization has been received by this office. Retain a copy of the signed and dated Form 8879 for your records. Utah Filing Instructions Your 2018 Form TC-40 shows an amount due of $1,477. A check in the amount of $1,477 should be made payable to the Utah State Tax Commission. Write "S.S.N. 567-06-1051, 2018 Form TC-40" on the check. Mail the check and Form TC-547 by October 15, 2019 to: Utah State Tax Commission 210 N 1950 W Salt Lake City, UT 84134-0266 Utah does not require an additional electronic filing signature document. Your return is being filed electronically. Do not mail Form TC-40. Also enclosed is any material you furnished for use in preparing the returns. If the returns are examined, requests may be made for supporting documentation. Therefore, we recommend that you retain all pertinent records for at least seven years. This office is committed to using safeguards that protect your information from data theft. To further protect your identity, you can also take steps to stop thieves. IRS Publication 4524 (www.irs.gov/pub/irs-pdf/p4524.pdf ) outlines simple steps that help you keep your computer secure, avoid phishing and malware, and protect your personal information. In order that we may properly advise you of tax considerations, please keep us informed of any significant changes in your financial affairs or of any correspondence received from taxing authorities. If you have any questions, or if we can be of assistance in any way, please do not hesitate to call. Sincerely, Christensen Nichols PLLC, CPA's
Department of the Treasury Internal Revenue Service
2018 Form 1040-V What Is Form 1040-V
•
To help us process your payment, enter the amount on the right side of your check like this: $ XXX.XX. Don't use dashes or lines (for example, don't enter "$ XXX—" or "$ XXX XX/100 ").
It's a statement you send with your check or money order for any balance due on the "Amount you owe" line of your 2018 Form 1040 or Form 1040NR.
No checks of $100 million or more accepted. The IRS can't accept a single check (including a cashier's check) for amounts of $100,000,000 ($100 million) or more. If you are sending $100 million or more by check, you will need to spread the payments over two or more checks, with each check made out for an amount less than $100 million.
Consider Making Your Tax Payment Electronically — It's Easy You can make electronic payments online, by phone, or from a mobile device. Paying electronically is safe and secure. When you schedule your payment you will receive immediate confirmation from the IRS. Go to www.irs.gov/ Payments to see all your electronic payment options.
Pay by cash. This is an in-person payment option for individuals provided through retail partners with a maximum of $1,000 per day per transaction. To make a cash payment, you must first be registered online at www.officialpayments.com/fed , our Official Payment provider.
How To Fill In Form 1040-V Line 1. Enter your social security number (SSN). If you are filing a joint return, enter the SSN shown first on your return. Line 2. If you are filing a joint return, enter the SSN shown second on your return. Line 3. Enter the amount you are paying by check or money order. If paying at IRS.gov don't complete this form. Line 4. Enter your name(s) and address exactly as shown on your return. Please print clearly.
How To Send In Your 2018 Tax Return, Payment, and Form 1040-V • Don't staple or otherwise attach your payment or Form 1040-V to your return. Instead, just put them loose in the envelope.
•
Mail your 2018 tax return, payment, and Form 1040-V to the address shown on the back that applies to you.
How To Prepare Your Payment • Make your check or money order payable to "United
How To Pay Electronically
States Treasury." Don't send cash. If you want to pay in cash, in person, see Pay by cash.
Pay Online Paying online is convenient, secure, and helps make sure we get your payments on time. You can pay using either of the following electronic payment methods. To pay your taxes online or for more information, go to www.irs.gov/Payments.
•
Make sure your name and address appear on your check or money order.
•
Enter your daytime phone number and your SSN on your check or money order. If you have an Individual Taxpayer Identification Number (ITIN), enter it wherever your SSN is requested. If you are filing a joint return, enter the SSN shown first on your return. Also enter "2018 Form 1040" or "2018 Form 1040NR," whichever is appropriate.
IRS Direct Pay Pay your taxes directly from your checking or savings account at no cost to you. You receive instant confirmation that your payment has been made, and you can schedule your payment up to 30 days in advance. Debit or Credit Card The IRS doesn't charge a fee for this service; the card processors do. The authorized card processors and their phone numbers are all on www.irs.gov/Payments.
Mail To: Internal Revenue Service
P.O. BOX 7704 SAN FRANCISCO, CA 94120-7704
Form
1040-V (2018)
q Detach Here and Mail With Your Payment and Return q
Form
CUT HERE
Payment Voucher
1040-V
Department of the Treasury Internal Revenue Service
(99)
1 Your social security number (SSN) (if a joint return, SSN shown first on your return)
Print or type
567-06-1051
2018
u Do not staple or attach this voucher to your payment or return. 2
If a joint return, SSN shown second on your return
539-06-6219
3 Amount you are paying by check or money order. Make your check or money order payable to "United States Treasury"
4 Your first name and initial
COREY
134 W HARVEST LANE For Paperwork Reduction Act Notice, see your tax return instructions.
943
COLEMAN Last name
LEANN Home address (number and street)
Cents
Dollars
Last name
If a joint return, spouse's first name and initial
Foreign country name
DAA
OMB No. 1545-0074
COLEMAN Apt. no.
213 Foreign province/state/county
City, town or post office, state, and ZIP code (If a foreign address, also complete spaces below.)
WASHINGTON
UT 84780 Foreign postal code
Form
1040
2018
Form 1040 Reconciliation Worksheet
1 Single
Filing Status:
X
2 Married filing jointly
3 Married filing separately
4 Head of household*
5 Qualifying widow(er)*
*Qualifying person that is a child but not a dependent:
MFS spouse name: Taxpayer first name and initial
Last name
COREY
Taxpayer social security number
COLEMAN
If a joint return, spouse's first name and initial
567-06-1051
Last name
LEANN
Spouse's social security number
COLEMAN
539-06-6219
Home address (number and street). If you have a P.O. box, see instructions.
Presidential Election Campaign
Apt. no.
134 W HARVEST LANE
213
Taxpayer
Spouse
City, town or post office, state, and ZIP code.
WASHINGTON Foreign country name
6a b
X X
UT 84780 Foreign postal code
Foreign province/state/county
Taxpayer. If someone can claim you as a dependent, do not check box 6a
Boxes checked on 6a and 6b . . . . . . . . . . . . . .
Spouse
Children on 6c who lived with you . . . . . . . . . .
2 3
Children on 6c who did not live with you . . . . . . Dependents on 6c not entered above . . . . . . .
5
Total. Add lines above
(4) ü if qualifies for
6c Dependents: (1) First name
Income
BRINTON BRINTON COLEMAN 7 8a
(Schedule 1)
b 9a b
Adjusted
(Schedule 1)
(3) Relationship to you
646-04-2805 647-15-4364 646-74-6991
Child tax credit
Other dependents
X X X
SON DAUGHTER DAUGHTER
ü here
Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Taxable interest. Attach Schedule B if required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest. Do not include on line 8a
.....................
Ordinary dividends. Attach Schedule B if required Qualified dividends
11 12
Alimony received
13
Capital gain or (loss). Attach Schedule D if required. If not required, check here u . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15a 16a
IRA distributions . . . . . . . . . . . . . . Pensions and annuities . . . . . . .
....................................
...................................................................................... ................................................
9a 10 11 12 14 15b 16b
17
b Taxable amount . . . . . . . . . . . . . b Taxable amount . . . . . . . . . . . . . Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . . . . . . . . . . . . . .
18
Farm income or (loss). Attach Schedule F
18
19
Unemployment compensation
20a
Social security benefits
21
Other income. List type and amount
22
Combine the amounts in the far right column for lines 7 through 21. This is your total income
23 24
Educator expenses
.............................................................
.........................................................................
..........
b Taxable amount
.............
SEE SCH 1 LN 21 STMT
...................................................................
..................................................
.....
27,034
13
15a 16a
20a
1,370
9b
Taxable refunds, credits, or offsets of state and local income taxes Business income or (loss). Attach Schedule C or C-EZ
7 8a
8b
.....................................................
..................................................
If more than four dependents,
10
u
17 19 20b 21 22
113,068 141,472
23
Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 or 2106-EZ
Gross Income
(2) Social security number
Last name
BENJAMIN ELIZA CALLI
.......
24
25 26
Health savings account deduction. Attach Form 8889 . . . . . . . . . . . . . . . Moving expenses. Attach Form 3903 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25 26
27
Deductible part of self-employment tax. Attach Schedule SE
........
27
28
Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . . . . . . .
28
29
Self-employed health insurance deduction
...........................
29
30
Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
30
31a 32
Alimony paid IRA deduction
33 34
Student loan interest deduction Reserved
............................................................
33 34
35
Reserved
............................................................
35
36
Add lines 23 through 35
37
Subtract line 36 from line 22. This is your adjusted gross income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Recipient's SSN u ....................................................... ......................................
1,910
31a 32
...............................................................................
u
36 37
1,910 139,562
Form
1040
2018
Form 1040 Reconciliation Worksheet, Page 2
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN Tax and Credits
38 39a
(Schedules 2, 3)
b
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, $12,000 Married filing jointly or Qualifying widow(er), $24,000
42 43
Qualified business income deduction (see instructions)
................................................
49 50 51
Credit for child and dependent care expenses. Attach Form 2441
Add lines 44, 45, and 46
Education credits from Form 8863, line 19
...................... ....
............................
Retirement savings contributions credit. Attach Form 8880 . . . . . . . . . . . Child tax credit/credit for other dependents . . . . . . . . . . . . . . . . . . . . . . . . . . .
u
51
2,292
52 53 54
Add lines 48 through 54. These are your total credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
55
Subtract line 55 from line 47. If line 55 is more than line 47, enter -0-
56 57 58
3800 b
8801 c
.............................. u Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Unreported social security and Medicare tax from Form: a 4137 b 8919 . . . . . . . . . . . . .............
59
Household employment taxes from Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
60a
First-time homebuyer credit repayment. Attach Form 5405 if required
60b 61
59 60a b 61
Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required
62 63
Taxes from:
65 66
.................................
Health care: individual responsibility (see instructions) Full-year coverage or exempt
.............
a Form 8959 b Form 8960 c Instructions; enter code(s) Section 965 net tax liability installment from Form 965-A . . . . . . . . . . . . . . . . . . . . 63 Add lines 56 through 62. This is your total tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Federal income tax withheld from Forms W-2 and 1099
.............
u
68 69
Additional child tax credit. Attach Schedule 8812 . . . . . . . . . . . . . . . . . . . . . . . . ..................
68 69
70
Net premium tax credit. Attach Form 8962
...........................
70
71
Amount paid with request for extension to file
72
Excess social security and tier 1 RRTA tax withheld
73
Credit for federal tax on fuels. Attach Form 4136
74 75
Credits from Form: a
76 77a
If line 75 is more than line 64, subtract line 64 from line 75. This is the amount you overpaid . . . . . . . . . .
2439
b
Reserved c
........................ .................
....................
8885
d
3,599
73 74
Checking
u
76 77a
Savings
78
Amount of line 76 you want applied to your 2019 estimated tax u
79
Amount you owe. Subtract line 75 from line 64. For details on how to pay, see instructions . . . . . . . Estimated tax penalty (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
Interest
Date Return filed
Late filing Interest (INT)
75
72
Amount You Owe
80
4,542
71
Amount of line 76 you want refunded to you. If Form 8888 is attached, check here . . . . . . . . . . . u Type:
64
3,599
Add lines 65, 66, 67a, and 68 through 74. These are your total payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
u c
722
65 66 67a
American opportunity credit from Form 8863, line 8
2,292 0 3,820
62
2018 estimated tax payments and amount applied from 2017 return . . . . . . . . . . Earned income credit (EIC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Nontaxable combat pay election . . . . 67b
67a b
2,292
49 50
55 56
Other credits from Form: a
112,269 27,293 5,025 22,268 2,292
48
Residential energy credits. Attach Form 5695 . . . . . . . . . . . . . . . . . . . . . . . . .
u b Routing number u d Account number
78
Failure to file
u
943
79 Failure to pay
Penalties
Total
X
Paid Preparer is 3rd Party Designee, Third Party Designee information not required Do you want to allow another person to discuss this return with the IRS (see instructions)?
Yes. Complete below.
Personal identification number (PIN)
Designee's name
Other Info
46 47
....................................
...........................................................................
53 54
64
(Schedule 6)
43 44 45
Alternative minimum tax (see instructions). Attach Form 6251 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Foreign tax credit. Attach Form 1116 if required
58
Third Party Designee
40 41 42
..............
Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Form(s) b Form c Tax (see instr.). Check if any from: a . ........................ 8814 4972
48
(Schedule 4)
Refund
39b
...........................................................................
Excess advance premium tax credit repayment. Attach Form 8962
57
(Schedule 5)
Subtract line 40 from line 38
46 47
Other Taxes
Payments
}
Itemized deductions (from Schedule A) or your standard deduction (see left margin)
52
Head of household, $18,000
{
If your spouse itemizes on a separate return or you were a dual-status alien, check here u
40 41
44 45
567-06-1051 139,562
38
Amount from line 37 (adjusted gross income) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . You were born before January 2,1954, Check Blind. Total boxes if: checked u Spouse was born before January 2,1954, Blind. 39a
u
Taxpayer Daytime phone number
Phone no. Taxpayer: Occupation Spouse: Occupation
SALES INSTRUCTOR
u u IRS Identity Protection PIN IRS Identity Protection PIN
No
Form
1040
Filing status:
Department of the Treasury—Internal Revenue Service
(99)
2018
U.S. Individual Income Tax Return
X
Single
Married filing jointly
Married filing separately
Head of household
OMB No. 1545-0074
IRS Use Only–Do not write or staple in this space.
Qualifying widow(er)
Your first name and initial
Last name
Your social security number
COREY
COLEMAN
567-06-1051
Your standard deduction:
Someone can claim you as a dependent
You were born before January 2, 1954
If joint return, spouse's first name and initial
Last name
LEANN
COLEMAN
Spouse standard deduction:
Spouse's social security number
539-06-6219
Someone can claim your spouse as a dependent
Spouse is blind
You are blind
Full-year health care coverage
Spouse was born before January 2, 1954
or exempt (see instr.)
Spouse itemizes on a separate return or you were a dual-status alien
Home address (number and street). If you have a P.O. box, see instructions.
Presidential Election Campaign
Apt. no.
134 W HARVEST LANE
213
(see instr.)
City, town or post office, state, and ZIP code. If you have a foreign address, attach Schedule 6.
WASHINGTON
UT 84780
(1)
First name
Social security number
(3)
Relationship to you
BRINTON BRINTON COLEMAN
Spouse
Child tax credit
646-04-2805 647-15-4364 646-74-6991
SON DAUGHTER DAUGHTER
u
ü if qualifies for (see instr.) Credit for other dependents
X X X
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.
Joint return? See instructions. Keep a copy for your records.
Paid Preparer Use Only
Your signature
Date
Spouse's signature. If a joint return, both must sign.
Date
Your occupation
SALES Spouse's occupation
INSTRUCTOR
If the IRS sent you an Identity Protection PIN, enter it here (see instr.) If the IRS sent you an Identity Protection PIN, enter it here (see instr.) Check if:
Preparer's name
Preparer's signature
PTIN
WADE D. NICHOLS
WADE D. NICHOLS
P00745888
Firm's name
X
3rd Party Designee
u
Firm's address
CHRISTENSEN NICHOLS PLLC, CPA'S 1224 S. RIVER ROAD, SUITE A-104 UT 84790-8313 u SAINT GEORGE
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.
DAA
(4)
Last name
BENJAMIN ELIZA CALLI Sign Here
see instr. and ü here
(2)
Dependents (see instructions):
You
If more than four dependents,
Firm's EIN Phone no.
Self-employed
47-2443935 435-635-4321 Form
1040 (2018)
Form 1040 (2018)
COREY & LEANN COLEMAN
Attach Form(s) W-2. Also attach Form(s) W-2G and 1099-R if tax was withheld.
• Married filing jointly or Qualifying widow(er), $24,000 • Head of household, $18,000 • If you checked any box under Standard deduction, see instructions.
Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2a
Tax-exempt interest
3a
Qualified dividends
4a
IRAs, pensions, and annuities
5a
Social security benefits
6
8
140,102 . . . . . . Total income. Add lines 1 through 5. Add any amount from Schedule 1, line 22 Adjusted gross income. If you have no adjustments to income, enter the amount from line 6; otherwise subtract Schedule 1, line 36, from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Standard deduction or itemized deductions (from Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
Qualified business income deduction (see instructions)
7
Standard Deduction for – • Single or married filing separately, $12,000
1
567-06-1051 Page 2 1,370 1
..........
2a
b
Taxable interest
............
2b
...........
3a
b
Ordinary dividends . . . . . . . . . .
3b
4a 5a
b
Taxable amount
............
4b
b
Taxable amount
............
5b
............
................................................
10
Taxable income. Subtract lines 8 and 9 from line 7. If zero or less, enter -0-
11
a Tax (see instr.)
...........................................
12
(check if any from: 1 Form(s) 8814 2 Form 4972 3 ) b Add any amount from Schedule 2 and check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . u 2,292 b Add any amount from Schedule 3 and check here u a Child tax credit/credit for other dependents
13
Subtract line 12 from line 11. If zero or less, enter -0-
14
Other taxes. Attach Schedule 4
15
Total tax. Add lines 13 and 14
16
Federal income tax withheld from Forms W-2 and 1099
17
Refundable credits:
6
141,472
7
139,562 112,269 5,025 22,268
8 9 10
2,292
12
..................................................
13
........................................................................
14
.........................................................................
15
...............................................
a EIC (see instr.)
2,292 2,292 0 4,542 4,542
11
16
3,599
b Sch 8812
c Form 8863 Add any amount from Schedule 5
Refund Direct deposit? See instructions.
18
19
If line 18 is more than line 15, subtract line 15 from line 18. This is the amount you overpaid . . . . . . . . . .
20a
Amount of line 19 you want refunded to you. If Form 8888 is attached, check here
u u
b d
22 23
Routing number
uc
Type:
Checking
...........
u
3,599 3,599
19 20a
Savings
Account number
Amount of line 19 you want applied to your 2019 estimated tax . . . . . . . u 21 Amount you owe. Subtract line 18 from line 15. For details on how to pay, see instructions Estimated tax penalty (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . u 23
Go to www.irs.gov/Form1040 for instructions and the latest information.
DAA
17
Add lines 16 and 17. These are your total payments
21 Amount You Owe
......................................... ...................................................
18
......
u
943
22 Form
1040 (2018)
Additional Income and Adjustments to Income
SCHEDULE 1
OMB No. 1545-0074
2018
(Form 1040)
u Attach to Form 1040.
Department of the Treasury Internal Revenue Service
u Go to www.irs.gov/Form1040 for instructions and the latest information.
Name(s) shown on Form 1040
Your social security number
COREY & LEANN COLEMAN Additional Income
1-9b Reserved
567-06-1051
............................................................................................
Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
11
Alimony received
11
12
Business income or (loss). Attach Schedule C or C-EZ
13
Capital gain or (loss). Attach Schedule D if required. If not required, check here u
14
Other gains or (losses). Attach Form 4797
.................................................................................... ..............................................
27,034
13
..........................................................
14
............................................................................................
15b
16a Reserved
............................................................................................
16b
17
Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . . . . . . . . . . . .
17
18
Farm income or (loss). Attach Schedule F
18
19
Unemployment compensation
...........................................................
.......................................................................
19 20b 21
113,068
22
140,102
Combine the amounts in the far right column. If you don't have any adjustments to income, enter here and include on Form 1040, line 6. Otherwise, go to line 23
23
Educator expenses
24
Certain business expenses of reservists, performing artists,
................................................
and fee-basis government officials. Attach Form 2106
.............
24
Health savings account deduction. Attach Form 8889
.............
25
26
Moving expenses for members of the Armed Forces. .................................................
26
27
Deductible part of self-employment tax. Attach Schedule SE
28
Self-employed SEP, SIMPLE, and qualified plans
29
Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . . . . . . . .
30
Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31a Alimony paid
......
...............
b Recipient's SSN u
27
1,910
28 29 30 31a
32
IRA deduction
33
Student loan interest deduction
....................................
33
34
Reserved
..........................................................
34
35
Reserved
..........................................................
35
.....................................................
......................
23
25
Attach Form 3903
32
36 Add lines 23 through 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see your tax return instructions.
. DAA
12
15a Reserved
22
.
1-9b
10
20a Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Other income. List type and amount u . . .SEE . . . . . . . . .STATEMENT . . . . . . . . . . . . . . . . . . . . .1 .............................
Adjustments to Income
Attachment Sequence No. 01
1,910 36 Schedule 1 (Form 1040) 2018
Other Taxes
SCHEDULE 4
OMB No. 1545-0074
2018
(Form 1040)
u Attach to Form 1040.
Department of the Treasury Internal Revenue Service
u Go to www.irs.gov/Form1040 for instructions and the latest information.
Name(s) shown on Form 1040
Your social security number
COREY & LEANN COLEMAN Other Taxes
567-06-1051
57
Self-employment tax. Attach Schedule SE
58
Unreported social security and Medicare tax from: Form
59
Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts. Attach Form 5329 if required
60a b
...........................................................
a
b
4137
8919
...............
..............................................................
Household employment taxes. Attach Schedule H
...................................................
.............................................................................................
61
Health care: individual responsibility (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
62
Taxes from:
63
Section 965 net tax liability installment from Form
c 965-A
64
a
8959
b
3,820
58 59 60a 60b 61
722
8960
62
Instructions; enter code(s)
..............................................................
63
Add the amounts in the far right column. These are your total other taxes. Enter
here and on Form 1040, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see your tax return instructions.
. DAA
57
Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if required
.
Attachment Sequence No. 04
4,542 64 Schedule 4 (Form 1040) 2018
Itemized Deductions
SCHEDULE A (Form 1040)
u Go to www.irs.gov/ScheduleA for instructions and the latest information.
Department of the Treasury Internal Revenue Service
(99)
Attach to Form 1040. Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16.
Name(s) shown on Form 1040
07
567-06-1051
Caution: Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses (see instructions) . . . . . . . . . . . . . . . . . . . . . . 2 Enter amount from Form 1040, line 7 139,562 2
1
3 Multiply line 2 by 7.5% (0.075)
3
.........................................
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-
Taxes You Paid
2018 Attachment Sequence No.
Your social security number
COREY & LEANN COLEMAN Medical and Dental Expenses
OMB No. 1545-0074
10,467
.......................................
4
5 State and local taxes. a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general sales taxes instead
X
5a
b State and local real estate taxes (see instructions) . . . . . . . . . . . . . . . . . . . c State and local personal property taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5b 5c
d Add lines 5a through 5c
.............................................
5d
1,269
e Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5e
1,269
of income taxes, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Other taxes. List type and amount u
u
1,269
................................
.......................................................................
6
7 Add lines 5e and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interest You Paid Caution: Your mortgage interest deduction may be limited (see instructions).
7
1,269
8 Home mortgage interest and points. If you didn't use all of your home mortgage loan(s) to buy, build, or improve your home, see instructions and check this box . . . . . . . . . . . . . . . . . . . . . . . . . a Home mortgage interest and points reported to you on Form 1098
u
.................................................................
8a
b 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 person's name, identifying no., and address u . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.......................................................................
8b
c Points not reported to you on Form 1098. See instructions for .........................................................
8c
............................................................
8d
special rules
d Reserved
e Add lines 8a through 8c
.............................................
8e
9 Investment interest. Attach Form 4952 if required. See instructions
..........................................................
9
10 Add lines 8e and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gifts to Charity If you made a gift and got a benefit for it, see instructions.
see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
12 Other than by cash or check. If any gift of $250 or more, see instructions. You must attach Form 8283 if over $500
13 Carryover from prior year 14 Add lines 11 through 13
...............
12
............................................
13
...............................................................................
Casualty and Theft Losses
15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified
Other Itemized Deductions
16 Other—from list in instructions. List type and amount u
Total Itemized Deductions
17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Form 1040, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 If you elect to itemize deductions even though they are less than your standard
14
disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See instructions
............................................................................................
15
...............................................
GAMBLING LOSSES
.........................................................................................................
deduction, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . u For Paperwork Reduction Act Notice, see the Instructions for Form 1040. DAA
10
11 Gifts by cash or check. If you made any gift of $250 or more,
16
111,000
17
112,269
Schedule A (Form 1040) 2018
Profit or Loss From Business
SCHEDULE C (Form 1040)
OMB No. 1545-0074
(Sole Proprietorship)
Department of the Treasury Internal Revenue Service
567-06-1051 B
Principal business or profession, including product or service (see instructions)
Enter code from instructions
ART
u
C
Business name. If no separate business name, leave blank.
E
Business address (including suite or room no.) u
X
D
134 W HARVEST LANE 213 WASHINGTON UT 84780
Other (specify) u . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F
Accounting method:
G H
Did you “materially participate” in the operation of this business during 2018? If “No,” see instructions for limit on losses
I
Did you make any payments in 2018 that would require you to file Form(s) 1099? (see instructions)
J
If "Yes," did you or will you file required Forms 1099?
(1)
Cash
711510
Employer ID number (EIN) (see instr.)
............................................................................................................
City, town or post office, state, and ZIP code
(2)
(3)
Accrual
If you started or acquired this business during 2018, check here
1
............
.................................................................
X
Yes
No
u
.................................
Yes
................................................................................
Yes
X
No No
Income
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . u
1
2
Returns and allowances
2
3 4
Subtract line 2 from line 1
Cost of goods sold (from line 42) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 4
5
Gross profit. Subtract line 4 from line 3
5
6
Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gross income. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . u
7
09
Social security number (SSN)
COREY COLEMAN
Part I
Attachment Sequence No.
u Attach to Form 1040, 1040NR, or 1041; partnerships generally must file Form 1065.
(99)
Name of proprietor
A
2018
u Go to www.irs.gov/ScheduleC for instructions and the latest information.
Part II
.................................................................................................. .................................................................................................
..................................................................................
53,148 53,148 13,466 39,682
6
39,682
7
Expenses. Enter expenses for business use of your home only on line 30.
8
Advertising
9
Car and truck expenses (see
........................
instructions)
.......................
8
1,472
9
18
Office expense (see instructions)
........
18
19
Pension and profit-sharing plans . . . . . . . . .
19
20
Rent or lease (see instructions):
10
Commissions and fees . . . . . . . . . . . .
10
a
Vehicles, machinery, and equipment
11
Contract labor (see instructions) . . . . . . .
11
b
Other business property
12 13
Depletion
12
.........................
14
Depreciation and section 179 expense deduction (not included in Part III) (see instructions) . . . . . . . . . . . . . . . . . . . . . . . Employee benefit programs
15
(other than on line 19) . . . . . . . . . . . . Insurance (other than health) . . . . .
16
Interest (see instructions):
a
Mortgage (paid to banks, etc.)
b
Other
13 14 15
....
16a
.............................
16b
....
20a
.................
20b
21 22
Repairs and maintenance
........
21 22
23
Taxes and licenses
......................
23
24
Travel and meals:
...............
Supplies (not included in Part III)
a
Travel
b
Deductible meals (see instructions)
24b 25
.............................
Utilities
26
Wages (less employment credits)
27a
Other expenses (from line 48)
646
24a
...................................
25
1,630
..................................
26
.......
2,600
27a
...........
17 28
Legal and professional services . . .
17 4,800 b Reserved for future use . . . . . . . . . . . . . . . Total expenses before expenses for business use of home. Add lines 8 through 27a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . u
27b 28
29
Tentative profit or (loss). Subtract line 28 from line 7
29
11,148 28,534
30
Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829
30
1,500
31
27,034
......................................................................
unless using the simplified method (see instructions).
Simplified method filers only: enter the total square footage of: (a) your home: and (b) the part of your home used for business:
300
Method Worksheet in the instructions to figure the amount to enter on line 30
31
1400
. Use the Simplified ............................................
Net profit or (loss). Subtract line 30 from line 29.
•
If a profit, enter on both Schedule 1 (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.
• 32
If you have a loss, check the box that describes your investment in this activity (see instructions).
• If you checked 32a, enter the loss on both Schedule 1 (Form 1040), line 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.
•
32a
All investment is at risk.
} 32b
Some investment is not at risk.
If you checked 32b, you must attach Form 6198. Your loss may be limited.
For Paperwork Reduction Act Notice, see the separate instructions. DAA
}
If a loss, you must go to line 32.
Schedule C (Form 1040) 2018
COREY COLEMAN
567-06-1051 ART
Schedule C (Form 1040) 2018
Part III 33
Method(s) used to value closing inventory:
34
Page 2
Cost of Goods Sold (see instructions) a
b
Cost
X
c
Lower of cost or market
Other (attach explanation)
Was there any change in determining quantities, costs, or valuations between opening and closing inventory?
35
Inventory at beginning of year. If different from last year's closing inventory, attach explanation
36
Purchases less cost of items withdrawn for personal use
X
Yes
If "Yes," attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
No
0
.......................................
35
.................................................................
36
37
Cost of labor. Do not include any amounts paid to yourself . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37
38
Materials and supplies
38
10,950
39
Other costs
...............................................................................................................
39
2,516
40
Add lines 35 through 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
40
13,466
41
Inventory at end of year
...................................................................................................
41
0
42
Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
42
13,466
Part IV
....................................................................................................
SEE STATEMENT 2
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.
01/01/17
43
When did you place your vehicle in service for business purposes? (month, day, year) u
44
Of the total number of miles you drove your vehicle during 2018, enter the number of miles you used your vehicle for:
a Business
2,700
..................
b Commuting (see instructions)
45
Was your vehicle available for personal use during off-duty hours?
46
Do you (or your spouse) have another vehicle available for personal use?
47a
Do you have evidence to support your deduction?
b If "Yes," is the evidence written?
Part V
................................
..................
c Other
12,300
..................
................................................................ .........................................................
.................................................................................
...................................................................................................
X X X
Yes
No
Yes
No
Yes Yes
No
X
No
Other Expenses. List below business expenses not included on lines 8-26 or line 30.
CELL PHONE . . INTERNET ....................................................................................................................................... . . AMORTIZATION ....................................................................................................................................... . ........................................................................................................................................
1,800 600 200
. ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................
48 DAA
Total other expenses. Enter here and on line 27a
.......................................................................
48
2,600
Schedule C (Form 1040) 2018
SCHEDULE SE (Form 1040)
OMB No. 1545-0074
Self-Employment Tax
2018
u Go to www.irs.gov/ScheduleSE for instructions and the latest information.
Attachment Sequence No.
Department of the Treasury u Attach to Form 1040 or Form 1040NR. Internal Revenue Service (99) Name of person with self-employment income (as shown on Form 1040 or Form 1040NR) Social security number of person
COREY
with self-employment income u
COLEMAN
17
567-06-1051
Before you begin: To determine if you must file Schedule SE, see the instructions.
May I Use Short Schedule SE or Must I Use Long Schedule SE? Note: Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE in the instructions. Did you receive wages or tips in 2018? No
q
Yes
q
q
Are you a minister, member of a religious order, or Christian Science practitioner who received IRS approval not to be taxed on earnings from these sources, but you owe self-employment tax on other earnings?
Yes
Was the total of your wages and tips subject to social security or railroad retirement (tier 1) tax plus your net earnings from self-employment more than $128,400?
u
u
No
No
q
q
Yes
Are you using one of the optional methods to figure your net earnings (see instructions)?
Did you receive tips subject to social security or Medicare tax that you didn't report to your employer?
u
No
q
q
No
Yes
Did you receive church employee income (see instructions) reported on Form W-2 of $108.28 or more?
q
Yes
u
t
Yes
u
No
Did you report any wages on Form 8919, Uncollected Social Security and Medicare Tax on Wages?
No
Yes
u q
u
You may use Short Schedule SE below
You must use Long Schedule SE on page 2
Section A — Short Schedule SE. Caution: Read above to see if you can use Short Schedule SE. 1a
Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH . . . . . . . . . . . .
2
1a
If you received social security retirement or disability benefits, enter the amount of Conservation Reserve
1b (
)
Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Ministers and members of religious orders, see instructions for types of income to report on .......................................................................
2
3
Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
27,034 27,034
4
Multiply line 3 by 92.35% (0.9235). If less than $400, you don't owe self-employment tax; don't
4
24,966
5
3,820
this line. See instructions for other income to report
file this schedule unless you have an amount on line 1b
..............................................................
u
Note: If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.
5
Self-employment tax. If the amount on line 4 is:
•
$128,400 or less, multiply line 4 by 15.3% (0.153). Enter the result here and on Schedule 4 (Form
1040), line 57, or Form 1040NR, line 55
•
More than $128,400, multiply line 4 by 2.9% (0.029). Then, add $15,921.60 to the result.
Enter the total here and on Schedule 4 (Form 1040), line 57, or Form 1040NR, line 55
6
................................
Deduction for one-half of self-employment tax. Multiply line 5 by 50% (0.50). Enter the result here and on
Schedule 1 (Form 1040), line 27, or Form 1040NR, line 27
..........................
For Paperwork Reduction Act Notice, see your tax return instructions.
DAA
6
1,910 Schedule SE (Form 1040) 2018
SCHEDULE 8812 (Form 1040)
Additional Child Tax Credit u Attach to Form 1040 or Form 1040NR.
.
.....
OMB No. 1545-0074
t
2018
1040NR
u Go to www.irs.gov/Schedule8812 for instructions and the latest
Department of the Treasury Internal Revenue Service (99)
8812
Attachment Sequence No.
information.
Name(s) shown on return
47
Your social security number
COREY & LEANN COLEMAN Part I
1040
567-06-1051
All Filers
Caution: If you file Form 2555 or 2555-EZ, stop here; you cannot claim the additional child tax credit. 1
If you are required to use the worksheet in Pub. 972, enter the amount from line 10 of the Child Tax Credit and Credit for Other Dependents Worksheet in the publication. Otherwise:
1040 filers:
Enter the amount from line 8 of your Child Tax Credit and Credit for Other Dependents Worksheet (see the instructions for Form 1040, line 12a).
1
6,000
2
1040NR filers: Enter the amount from line 8 of your Child Tax Credit and Credit for Other Dependents Worksheet (see the instructions for Form 1040NR, line 49).
2
Enter the amount from Form 1040, line 12a, or Form 1040NR, line 49
3
Subtract line 2 from line 1. If zero, stop here; you cannot claim this credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 X $1,400. Number of qualifying children under 17 with the required social security number:
3
2,292 3,708
Enter the result. If zero, stop here; you cannot claim this credit
4
4,200
5
3,708
8
3,599
13
2,015 3,599
4
..................................................
........................................................
TIP: The number of children you use for this line is the same as the number of children you used for line 1 of the Child Tax Credit and Credit for Other Dependents Worksheet. Enter the smaller of line 3 or line 4
5 6a
.....................................................................................
Earned income (see separate instructions)
...........................................
b Nontaxable combat pay (see separate instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
26,494
7
23,994
6b
Is the amount on line 6a more than $2,500?
X 8
6a
No. Leave line 7 blank and enter -0- on line 8. Yes. Subtract $2,500 from the amount on line 6a. Enter the result
Multiply the amount on line 7 by 15% (0.15) and enter the result
...............
........................................................
Next. On line 4, is the amount $4,200 or more? No. If line 8 is zero, stop here; you cannot claim this credit. Otherwise, skip Part II and enter the smaller of line 5 or line 8 on line 15.
X
Yes. If line 8 is equal to or more than line 5, skip Part II and enter the amount from line 5 on line 15. Otherwise, go to line 9.
Part II 9
Certain Filers Who Have Three or More Qualifying Children
Withheld social security, Medicare, and Additional Medicare taxes from Form(s) W-2, boxes 4 and 6. If married filing jointly, include your spouse's amounts with yours. If your employer withheld or you paid Additional Medicare Tax or tier 1 RRTA taxes, see separate instructions
10
1040 filers:
........................
9
105
Enter the total of the amounts from Schedule 1 (Form 1040), line 27, and Schedule 4 (Form 1040), line 58, plus any taxes that you identified using code "UT" and entered on Schedule 4 (Form 1040), line 62.
10
1,910
11
2,015
1040NR filers: Enter the total of the amounts from Form 1040NR, lines 27 and 56, plus any taxes that you identified using code "UT" and entered on line 60.
11
Add lines 9 and 10
12
1040 filers:
13
12 1040NR filers: Enter the amount from Form 1040NR, line 67. Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
Enter the larger of line 8 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Next, enter the smaller of line 5 or line 14 on line 15.
Part III 15
....................................................................
Enter the total of the amounts from Form 1040, line 17a, and Schedule 5 (Form 1040), line 72.
14
Additional Child Tax Credit
This is your additional child tax credit
...............................................................................
15
1040 . ..... 1040NR
For Paperwork Reduction Act Notice, see your tax return instructions. DAA
3,599 Enter this amount on Form 1040, line 17b, or Form 1040NR, line 64.
t Schedule 8812 (Form 1040) 2018
Form
8867
Department of the Treasury Internal Revenue Service
Paid Preparer's Due Diligence Checklist
OMB No. 1545-0074
Earned Income Credit (EIC), American Opportunity Tax Credit (AOTC), Child Tax Credit (CTC) (including the Additional Child Tax Credit (ACTC) and Credit for Other Dependents (ODC)), and Head of Household (HOH) Filing Status u To be completed by preparer and filed with Form 1040, 1040NR, 1040SS, or 1040PR. u Go to www.irs.gov/Form8867 for instructions and the latest information.
Taxpayer name(s) shown on return
2018
Attachment Sequence No.
70
Taxpayer identification number
COREY & LEANN COLEMAN
567-06-1051
Enter preparer's name and PTIN
WADE D. NICHOLS
P00745888
Part I Due Diligence Requirements Please check the appropriate box for the credit(s) and/or HOH filing status claimed on this return and complete the related Parts I–V for the benefit(s), and/or HOH filing status claimed (check all that apply).
EIC
CTC/ ACTC/ODC
AOTC
X
Did you complete the return based on information for tax year 2018 provided by the taxpayer or reasonably obtained by you? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X
Yes
No
2
If credits are claimed on the return, did you complete the applicable EIC and/ or CTC/ACTC/ODC worksheets found in the Form 1040, 1040SS, 1040PR, or 1040NR instructions, and/or the AOTC worksheet found in the Form 8863 instructions, or your own worksheet(s) that provides the same information, and all related forms and schedules for each credit claimed? . . . . . . . . . . . . . . . . . . . . . . . . . . .
X
Yes
No
3
Did you satisfy the knowledge requirement? To meet the knowledge requirement, you must do both of the following. = Interview the taxpayer, ask questions, and document the taxpayer’s responses to determine that the taxpayer is eligible to claim the credit(s) and/or HOH filing status. = Review information to determine that the taxpayer is eligible to claim the credit(s) and/or HOH filing status and the amount of any credit(s) claimed.
X
Yes
No
1
4
HOH
N/A
Did any information provided by the taxpayer or a third party for use in preparing the return, or information reasonably known to you, appear to be incorrect, incomplete, or inconsistent? (If “Yes,” answer questions 4a and 4b. If “No,” go to question 5.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
a
Did you make reasonable inquiries to determine the correct, complete, and consistent information? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
b
Did you document your inquiries? (Documentation should include the questions you asked, whom you asked, when you asked, the information that was provided, and the impact the information had on your preparation of the return.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
X
Yes
No
X
Yes
No
X
Yes
No
N/A
Yes
No
N/A
Yes
No
5
Did you satisfy the record retention requirement? To meet the record retention requirement, you must keep a copy of your documentation referenced in 4b, a copy of this Form 8867, a copy of any applicable worksheet(s), a record of how, when, and from whom the information used to prepare Form 8867 and any applicable worksheet(s) was obtained, and a copy of any document(s) provided by the taxpayer that you relied on to determine eligibility for the credit(s) and/or HOH filing status or to compute the amount of the credit(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List those documents, if any, that you relied on.
X
No
SOCIAL SERVICE RECORDS OR STATEMENT
Did you ask the taxpayer whether he/she could provide documentation to substantiate eligibility for the credit(s) and/or HOH filing status and the amount of any credit(s) claimed on the return if his/her return is selected for audit? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
7
Did you ask the taxpayer if any of these credits were disallowed or reduced in a previous year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (If credits were disallowed or reduced, go to question 7a; if not, go to question 8.)
a 8
Did you complete the required recertification Form 8862? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If the taxpayer is reporting self-employment income, did you ask questions to prepare a complete and correct Form 1040, Schedule C? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
For Paperwork Reduction Act Notice, see separate instructions. DAA
X
N/A Form
8867 (2018)
COREY & LEANN COLEMAN
567-06-1051
Form 8867 (2018)
Page
Due Diligence Questions for Returns Claiming EIC (If the return does not claim EIC, go to Part III.) CTC/ EIC ACTC/ODC 9a Have you determined that this taxpayer is, in fact, eligible to claim the EIC for the number of children for whom the EIC is claimed, or to claim the EIC if the taxpayer has no qualifying child? (Skip 9b and 9c if the taxpayer is claiming Yes No the EIC and does not have a qualifying child.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Part II
b Did you ask the taxpayer if the child lived with the taxpayer for over half of the year, even if the taxpayer has supported the child the entire year? . . . . . . . . . . . . . . . c Did you explain to the taxpayer the rules about claiming the EIC when a child is the qualifying child of more than one person (tiebreaker rules)? . . . . . . . . . . . . . . . . . . . . Part III
Yes
No
Yes N/A
No
11
12
HOH
Due Diligence Questions for Returns Claiming CTC/ACTC/ODC (If the return does not claim CTC, ACTC, or ODC, go to Part IV.) CTC/ ACTC/ODC
EIC 10
AOTC
Have you determined that each qualifying person for the CTC/ACTC/ODC is the taxpayer’s dependent who is a citizen, national, or resident of the United States?
X
Did you explain to the taxpayer that he/she may not claim the CTC/ACTC if the taxpayer has not lived with the child for over half of the year, even if the taxpayer has supported the child, unless the child’s custodial parent has released a claim to exemption for the child? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did you explain to the taxpayer the rules about claiming the CTC/ACTC/ODC for a child of divorced or separated parents (or parents who live apart), including any requirement to attach a Form 8332 or similar statement to the return? . . . . . . . . . .
Yes
No
Yes
No
AOTC
HOH
N/A
X
Yes N/A
No
Part IV
Due Diligence Questions for Returns Claiming AOTC (If the return does not claim AOTC, go to Part V.) CTC/ EIC AOTC HOH ACTC/ODC 13 Did the taxpayer provide the required substantiation for the credit, including a Form 1098-T and/or receipts for the qualified tuition and related expenses Yes No for the claimed AOTC? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part V Due Diligence Questions for Claiming HOH (If the return does not claim HOH filing status, go to Part VI.) CTC/ EIC AOTC HOH ACTC/ODC 14 Have you determined that the taxpayer was unmarried or considered unmarried on the last day of the tax year and provided more than half of the Yes No cost of keeping up a home for the year for a qualifying person? . . . . . . . . . . . . . . . . . . . . . . . Part VI Eligibility Certification u You will have complied with all due diligence requirements for claiming the applicable credit(s) and/or HOH filing status on the return of the taxpayer identified above if you: A. Interview the taxpayer, ask adequate questions, document the taxpayer’s responses on the return or in your notes, review adequate information to determine if the taxpayer is eligible to claim the credit(s) and/or HOH filing status and to determine the amount of the credit(s) claimed; B. Complete this Form 8867 truthfully and accurately and complete the actions described in this checklist for any applicable credit(s) claimed and HOH filing status, if claimed; C. Submit Form 8867 in the manner required; and D. Keep all five of the following records for 3 years from the latest of the dates specified in the Form 8867 instructions under Document Retention. 1. A copy of Form 8867; 2. The applicable worksheet(s) or your own worksheet(s) for any credit(s) claimed; 3. Copies of any documents provided by the taxpayer on which you relied to determine eligibility for the credit(s) and/or HOH filing status; A record of how, when, and from whom the information used to prepare this form and the applicable worksheet(s) was obtained; and 5. A record of any additional questions you may have asked to determine eligibility to claim the credit(s), and/or HOH filing status and the amount(s) of any credit(s) claimed and the taxpayer’s answers. u If you have not complied with all due diligence requirements, you may have to pay a $520 penalty for each failure to comply related to a claim of an applicable credit or HOH filing status. 4.
15 DAA
Do you certify that all of the answers on this Form 8867 are, to the best of your knowledge, true, correct, and complete? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X
Yes
No Form
8867 (2018)
Form
Depreciation and Amortization
4562
Department of the Treasury Internal Revenue Service
OMB No. 1545-0172
(Including Information on Listed Property) u Attach to your tax return.
2018 Attachment Sequence No.
u Go to www.irs.gov/Form4562 for instructions and the latest information.
(99)
Name(s) shown on return
179
Identifying number
COREY & LEANN COLEMAN
567-06-1051
Business or activity to which this form relates
ART Part I
Election To Expense Certain Property Under Section 179 Note: If you have any listed property, complete Part V before you complete Part I.
1
Maximum amount (see instructions)
......................................................................................
1
2
Total cost of section 179 property placed in service (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
3
Threshold cost of section 179 property before reduction in limitation (see instructions)
....................................
3
4
Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0-
................................................
4
5
Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing separately, see instructions
6
(a) Description of property
7
Listed property. Enter the amount from line 29
8
Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7
9
Tentative deduction. Enter the smaller of line 5 or line 8
................................................
(c) Elected cost
7
Carryover of disallowed deduction from line 13 of your 2017 Form 4562
11
Business income limitation. Enter the smaller of business income (not less than zero) or line 5. See instructions
12
Section 179 expense deduction. Add lines 9 and 10, but don't enter more than line 11
Part II
9
..................................................................
10
14
8
.....................................
..................................................
10
.........
11
....................................
12
13 Carryover of disallowed deduction to 2019. Add lines 9 and 10, less line 12 . . . . . . . . . . . . . . . . Note: Don't use Part II or Part III below for listed property. Instead, use Part V.
2,500,000
5
.............
(b) Cost (business use only)
1,000,000
13
Special Depreciation Allowance and Other Depreciation (Don’t include listed property. See instructions.)
Special depreciation allowance for qualified property (other than listed property) placed in service ......................................................................................
14
15
Property subject to section 168(f)(1) election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
16
Other depreciation (including ACRS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16
during the tax year. See instructions
Part III
MACRS Depreciation (Don’t include listed property. See instructions.) Section A
17
MACRS deductions for assets placed in service in tax years beginning before 2018
18
If you are electing to group any assets placed in service during the tax year into one or more general asset accounts, check here . . . . . . . . . . . . . . . .
......................................
0
17
u
Section B—Assets Placed in Service During 2018 Tax Year Using the General Depreciation System (a) Classification of property
19a
3-year property
b
5-year property
c
7-year property
(b) Month and year placed in service
(c) Basis for depreciation (business/investment use only–see instructions)
(d) Recovery period
(e) Convention
(f) Method
(g) Depreciation deduction
d 10-year property e 15-year property f
20-year property
g 25-year property
25 yrs.
h Residential rental property
27.5 yrs.
MM
S/L
27.5 yrs.
MM
S/L
39 yrs.
MM
S/L
i
20a
Nonresidential real property
S/L
MM
S/L Section C—Assets Placed in Service During 2018 Tax Year Using the Alternative Depreciation System
Class life
S/L
b 12-year
12 yrs.
c
30-year
30 yrs.
MM
S/L
d 40-year
40 yrs.
MM
S/L
Part IV 21 22
S/L
Summary (See instructions.)
Listed property. Enter amount from line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter here and on the appropriate lines of your return. Partnerships and S corporations—see instructions . . . . . . . . . . . . . . . . . . . . . . 23 For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section 263A costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 For Paperwork Reduction Act Notice, see separate instructions. DAA
21 22
Form
4562 (2018)
COREY & LEANN COLEMAN
567-06-1051
Form 4562 (2018)
Part V
Page
2
Listed Property (Include automobiles, certain other vehicles, certain aircraft, and property used for entertainment, recreation, or amusement.) Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable. Section A—Depreciation and Other Information (Caution: See the instructions for limits for passenger automobiles.)
24a
X
Do you have evidence to support the business/investment use claimed? (a)
(b) Date placed in service
Type of property (list vehicles first)
(c) Business/ investment use percentage
Yes
No
(e) Basis for depreciation (business/investment use only)
(d) Cost or other basis
24b
X
Yes
If "Yes," is the evidence written?
(f) Recovery period
No
(g)
(h)
(i)
Method/ Convention
Depreciation deduction
Elected section 179 cost
25
Special depreciation allowance for qualified listed property placed in service during the tax year and used more than 50% in a qualified business use. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . .
26
Property used more than 50% in a qualified business use:
25
% %
27
Property used 50% or less in a qualified business use:
AUTO 01/01/17
18.00 %
S/L-
28
% Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1
29
Add amounts in column (i), line 26. Enter here and on line 7, page 1
S/L-
28
..........................
29
.................................................................
Section B—Information on Use of Vehicles Complete this section for vehicles used by a sole proprietor, partner, or other “more than 5% owner,” or related person. If you provided vehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles. 30
Total business/investment miles driven during the year (don't include commuting miles)
Total commuting miles driven during the year
32
Total other personal (noncommuting) miles driven
...................................
(e)
(f)
Vehicle 5
Vehicle 6
2,700 12,300 15,000 Yes
Was the vehicle available for personal ............................
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
X
Was the vehicle used primarily by a more than 5% owner or related person?
36
(d) Vehicle 4
.........
...........................................
use during off-duty hours?
35
(c) Vehicle 3
Total miles driven during the year. Add lines 30 through 32
34
(b) Vehicle 2
.............
31
33
(a) Vehicle 1
....................
Is another vehicle available for personal use? . . . . . . . . .
X X
Section C—Questions for Employers Who Provide Vehicles for Use by Their Employees Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who aren't more than 5% owners or related persons. See instructions. 37
Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by your employees? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
38
Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees? See the instructions for vehicles used by corporate officers, directors, or 1% or more owners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
39
Do you treat all use of vehicles by employees as personal use?
40
Do you provide more than five vehicles to your employees, obtain information from your employees about the
...........................................................................
use of the vehicles, and retain the information received? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
41
Do you meet the requirements concerning qualified automobile demonstration use? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note: If your answer to 37, 38, 39, 40, or 41 is “Yes,” don’t complete Section B for the covered vehicles.
Part VI
Amortization (a) Description of costs
(b) Date amortization begins
(c)
(d)
Amortizable amount
Code section
42
Amortization of costs that begins during your 2018 tax year (see instructions):
43 44
Amortization of costs that began before your 2018 tax year
DAA
(e) Amortization period or percentage
...............................................................
Total. Add amounts in column (f). See the instructions for where to report
................................................
(f) Amortization for this year
200 200
43 44 Form
4562 (2018)
Federal Statements
567-06-1051
Statement 1 - Schedule 1 (1040), Line 21 - Other Income Description GAMBLING WINNINGS RANCHO MESQUITE CASINO TOTAL
Amount $ $
110,568 2,500 113,068
1
Federal Statements
567-06-1051
Art Statement 2 - Schedule C, Cost of Goods Sold, Line 39 - Other Costs Description TRINITY UNIVERSAL TOTAL
Amount $ $
2,516 2,516
2
COPY - Do not file Form
4868
Department of the Treasury Internal Revenue Service
OMB No. 1545-0074
Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
2018
u Go to www.irs.gov/Form4868 for the latest information.
(99)
(on bottom of page)
CUT HERE
EXTENSION REQUEST ORIGINALLY FILED ELECTRONICALLY Form
4868
Department of the Treasury Internal Revenue Service
Part I 1
(99)
For calendar year 2018, or other tax year beginning
Identification
UT 3
.................
ZIP Code
84790
Spouse's social security number
539-06-6219
0
...................
7 Amount you're paying (see instr.) State
For Privacy Act and Paperwork Reduction Act Notice, see page 4. DAA
4 (see instructions)
213
ST GEORGE
0 0
$
6 Balance due. Subtract line 5 from line
3155 S HIDDEN VALLEY DR
567-06-1051
Individual Income Tax
5 Total 2018 payments
COLEMAN COLEMAN
City, town, or post office
Your social security number
2018
.
4 Estimate of total tax liability for 2018
Address (see instructions)
2
, and ending
Part II
Your name(s) (see instructions)
COREY LEANN
OMB No. 1545-0074
Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
0
.....
8 Check here if you're "out of the country" and a U.S. citizen or resident (see instructions) . . . . . . . . . . . . . . . . . . . . . . 9
Check here if you file Form 1040NR or 1040NR-EZ and didn't receive wages as an employee subject to U.S. income tax withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Form
4868 (2018)
Form
1040
2018
Auto Worksheet
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN Description
567-06-1051
.............................................
ART C
Form/Schedule Asset Listing Number Vehicle 1
..................
Vehicle 2
..................
Vehicle 3
..................
Vehicle 4
..................
............
1
Description
Date
3 01/01/17 AUTO
Vehicle 1
General Information 1.
Total mileage
2. 3.
Business miles ( 54.5 cents per mile)
4.
Other mileage
5.
Business use percentage
.............................................
Commuting mileage
Unit number
.....................
Vehicle 2
Vehicle 3
Vehicle 4
15,000 2,700
....................................
.......................................... .............................
12,300 18.00
%
%
%
%
18.00
%
%
%
%
Actual Expenses 6.
Parking fees and tolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 a.
Gasoline
..............................................
b. Oil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c. Repairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d. Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e. Tires . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f. Car washes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . g. Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . h. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i.
Registration
j.
Licenses
...........................................
..............................................
k. Property taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . l. Other vehicle expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . m. Vehicle rentals (net of inclusion amount)
..................
8. 9.
Total expenses. Add lines 7a - 7m
10.
Business use portion of actual expenses
11.
Depreciation
12.
Total actual expense allowable. Add lines 6, 10 and 11
...................
Business use percentage from line 5
................. .............
..........................................
Standard Mileage Rate Method 13. 14.
Business mileage (line 2) multiplied by applicable rate
15.
Line 7h and 7k (Int & taxes) multiplied by bus pct (line 5)
16.
Standard mileage rate
Parking fees and tolls from line 6
.....................
................................
Vehicle expense
Allowable Deduction
1,472 1,472 Vehicle rentals
1,472
Vehicle depreciation
Total allowable deduction
1,472
PAGE 1 OF 1
Form
1040
Child Tax Credit and Credit for Other Dependents Worksheets
Name
2018
Taxpayer Identification Number
COREY & LEANN COLEMAN
567-06-1051
Child Tax Credit & Credit for Other Dependents Worksheet - Form 1040, Line 12a or Form 1040NR, Line 49
3
1. Number of qualifying children under 17 with the required social security number:
x $2,000. Enter the result. . . . . . . . . . . . . . . . x $500 . Enter the result.
1.
2. Number of other dependents, including qualifying children who are not under 17 or who do not have the required social security number: 0
2.
3. Add lines 1 and 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Enter the amount from Form 1040, line 7 or Form 1040NR, line 35.
................................................................
4.
5. Enter the total of any exclusion of income from Puerto Rico, and amounts from Form 2555, lines 45 and 50 or Form 2555-EZ, line 18 . . . . .
5.
6. Add lines 4 and 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Enter $400,000 if married filing jointly; $200,000 if single, married filing separately, head of household, or qualifying widow(er)
7.
6,000 6,000 139,562 139,562 400,000
8. Is the amount on line 6 more than the amount on line 7?
X
No. Leave line 8 blank. Enter -0- on line 9. Yes. Subtract line 7 from line 6. If the result is not a multiple of $1,000, increase it to the next multiple of $1,000.
}
..........
8.
9. Multiply the amount on line 8 by 5% (.05). Enter the result. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
10. Subtract line 9 from line 3. If zero or less, stop here; you cannot take this credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10.
11. Enter the amount from Form 1040, line 11 or Form 1040NR, line 45.
11.
...............................................................
0 6,000 2,292
12. Add the amounts from Schedule 3, lines 48, 49, 50 and 51 or Form 1040NR, lines 46, 47 & 48, plus any amounts from Form 5695, line 30, Form 8910, line 15, Form 8936, line 23, and Schedule R, line 22. Enter the total. . . . . . . . . . . . . . . . .
12.
13. Subtract line 12 from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. Are you claiming any of the following credits?
13.
Mortgage interest credit, Form 8396
X
Adoption credit, Form 8839
Residential energy efficient property credit, Form 5695, Part I
2,292
District of Columbia first-time homebuyer credit, Form 8859
No. Enter-0-. Yes. If you are filing Form 2555 or 2555-EZ, enter -0-.
}
......................................
14.
0
15.
2,292
16.
2,292
Otherwise, enter the amount from Child Tax Credit - Line 14 Worksheet below.
15. Subtract line 14 from line 13. Enter the result.
...................................................................................
16. Child tax credit and credit for other dependents. If line 10 is more than line 15, enter the amount from line 15, otherwise, enter the amount from line 10. Enter the amount from line 16 on Form 1040, line 12a, or Form 1040NR, line 49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Child Tax Credit - Line 14 Worksheet Use this worksheet only if you checked "Yes" on line 14 of the Child Tax Credit & Credit for Other Dependents Worksheet above and you are not filing Form 2555 or 2555-EZ.
1. Enter the amount from line 10 of the Child Tax Credit & Credit for Other Dependents Worksheet above.
...............................
1.
2. Number of qualifying children under age 17 with the required social security number:
x $1,400. Enter the result. . . . . . . . . . . . . .
2.
3. Enter the taxable earned income from the Child Tax Credit Taxable Earned Income Worksheet.
......................................
3.
.....................................................
4.
....................................................................
5.
4. Is the amount on line 3 more than $2,500? No. Leave line 4 blank, enter -0- on line 5, and go to line 6. Yes. Subtract $2,500 from the amount on line 3. Enter the result.
5. Multiply the amount on line 4 by 15% (.15) and enter the result. 6. On line 2 of this worksheet, is the amount $4,200 or more?
}
No. If line 2 or line 5 above is zero, enter the amount from line 1 above on line 14 of this worksheet. Do not complete the rest of this worksheet. Instead, go back to the Child Tax Credit & Credit for Other Dependents Worksheet and enter -0- on line 14, and complete lines 15 and 16 If both line 2 and line 5 are more than zero, leave lines 7 through 10 blank, enter -0- on line 11, go to line 12. Yes. If line 5 above is equal to or more than line 1 above, leave lines 7 through 10 blank, enter -0- on line 11, and go to line 12 below. Otherwise go to line 7.
7. If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use the Additional Medicare Tax and RRTA Tax
Worksheet to figure the amount to enter; otherwise enter the total social security and Medicare taxes withheld from your pay (and your spouse's if filing a joint return). These taxes should be shown in boxes 4 and 6 of your Form(s) W-2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. Enter the total of the amounts from Schedule 1, line 27 and Schedule 4, line 58 (Form 1040NR, lines 27 and 56), plus any taxes identified with code "UT" on the dotted line next to Schedule 4, line 62 (Form 1040NR, line 60). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Add lines 7 and 8. Enter the total.
..............................................................................................
10. Add the amounts from Form 1040, lines 17a and Schedule 5, line 72 or Form 1040NR, line 67. Enter total.
8. 9.
............................
10.
11. Subtract line 10 from line 9. If the result is zero or less, enter -0-. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11.
12. Enter the larger of line 5 or line 11.
12.
.............................................................................................
13. Enter the smaller of line 2 or line 12.
13.
14. Is the amount on line 13 of this worksheet more than the amount on line 1? No. Subtract line 13 from line 1. Enter the result. Yes.
Enter -0-.
}
....................................................................
14.
Next, complete Form 8396, Form 8839, Form 5695 (Part I), or Form 8859 where applicable.
15. Enter the total of the amounts from Form 8396, line 9, Form 8839, line 16, Form 5695, line 15 and Form 8859, line 3. Enter this amount on line 14 of the Child Tax Credit and Credit for Other Dependents Worksheet.
15.
Form
1040
2018
Child Tax Credit - Taxable Earned Income Worksheet
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN
567-06-1051
Before you begin: Use this worksheet only if you were sent here from the Line 14 Worksheet or line 6a of Schedule 8812, Child Tax Credit. Disregard community property laws when figuring the amounts to enter on this worksheet. If married filing jointly, include your spouse's amounts with yours when completing this worksheet.
1.a. Enter the amount from Form 1040, line 1 or Form 1040NR, line 8.
........................................................
1a.
b. Enter the amount of any nontaxable combat pay received. Also enter this amount on Schedule 8812, line 6b. This amount should be shown in Form(s) W-2, box 12, with code Q. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b.
1,370
Next, if you are filing Schedule C, C-EZ, F or SE, or you received a Schedule K-1 (Form 1065), go to line 2a. Otherwise, skip lines 2a through 2e and go to line 3. 2.a. Enter any statutory employee income reported on line 1 of Schedule C or C-EZ
..........................................
b. Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming).* Reduce this amount by any partnership section 179 expense deduction, any depletion on oil and gas properties, and any unreimbursed nonfarm partnership expenses you deducted on Schedule E. Do not include any statutory employee income or any other amounts exempt from self-employment tax. c. Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A.* Reduce this amount by any partnership section 179 expense deduction, any depletion on oil and gas properties, and any unreimbursed farm partnership expenses you deducted on Schedule E. Do not include any amounts exempt from self-employment tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2c.
d. If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Otherwise, skip this line and enter on line 2e the amount from line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2d.
e. If line 2c is a profit, enter the smaller of line 2c or line 2d. If line 2c is a (loss), enter the (loss) from line 2c. . . . . . . . . . . . . . . . 3.
Combine lines 1a, 1b, 2a, 2b, and 2e. If zero or less, stop. Do not complete the rest of this worksheet. Instead, enter -0- on line 3 of the Line 14 Worksheet or line 6a of Schedule 8812, whichever applies.
4.
Enter any amount included on line 1a that is:
2a.
2b.
27,034
2e. 3.
28,404
........................................
5.
............................................................................................
6.
1,910 1,910 26,494
.............................
a. A scholarship or fellowship grant not reported on Form W-2
..................................
4a.
b. For work done while an inmate in a penal institution (enter "PRI" and this amount on the dotted line next to line 1 of Form 1040 or line 8 of Form 1040NR)
4b.
c. A pension or annuity from a nonqualified deferred compensation plan or a section 457 plan (enter "DFC" and this amount on the dotted line next to line 1 of Form 1040 or line 8 of Form 1040NR). This amount may be shown in box 11 of your Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity.
4c.
.........................
5.
Enter the amount from Schedule 1 (Form 1040), line 27 or Form 1040NR, line 27
6.
Add lines 4a through 4c, and 5
7.
Subtract line 6 from line 3
.............................................................................................
7.
If you were sent here from the Line 14 Worksheet, enter this amount on line 3 of that worksheet. If you were sent here from Schedule 8812, enter this amount on line 6a of that form. *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Put your name and social security number on Schedule SE and attach it to your return.
Federal Statements
567-06-1051
Schedule A, Line 5a - State and Local Taxes Description STATE WITHHOLDING ON W-2S STATE TAX PAYMENTS TOTAL INCOME TAXES GENERAL SALES TAX TOTAL SALES TAXES* *SALES TAXES ARE BEING DEDUCTED
Amount $
37 127 164 1,269 1,269
Federal Statements
567-06-1051
Art Schedule C, Line 1 - Gross Receipts or Sales Description DUMMYFACE TRINITY UNIVERSAL INSURANCE TOTAL
Amount $ $
50,632 2,516 53,148
Form
1040 COREY & LEANN COLEMAN
Name Healthcare
2018
Health Care: Individual Responsibility Worksheet
567-06-1051
Taxpayer identification number
...........................................................................................................................................................
Percentage Income Method Calculation 1. Annual household income
...........................................................................................................................................................
2. Threshold amount for filing an income tax return
...................................................................................................................................
139,562 24,000 115,562 0.025 2,889
1. 2.
3. Excess income (line 1 - line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Applicable percentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Percentage income amount (line 3 x line 4)
.........................................................................................................................................
5.
Flat Dollar Method Calculation
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
6. Total individuals without coverage or exemption (maximum of 5)
7. Individuals age 18 or older 8. Individuals under age 18 9. One-half of line 8 10. Add lines 7 and 9 11. Applicable dollar amount
695
695
695
695
695
695
695
2,085
2,085
2,085
2,085
2,085
2,085
2,085
12. Line 10 times line 11
5 2 3 1.5 3.5 695 2,433
5 2 3 1.5 3.5 695 2,433
5 2 3 1.5 3.5 695 2,433
2,085
2,085
2,085
2,085
2,085
2,085
2,889 2,889
2,889 2,889
2,889 2,889
695
695
2,085
2,085
13. 300% of applicable dollar amount
14. Flat dollar amount (lesser of line 12 or line 13)
15. Percentage income amount (line 5 for all months line 6 is more than zero)
16. Greater of line 14 or line 15
Individual Shared Responsibility Penalty Calculation 17. Sum of line 16 for all months 18. Divide line 17 by 12.0
.....................................................................................................................................................
17.
............................................................................................................................................................
18.
19. Sum of line 6 for all months
......................................................................................................................................................
20. National average for bronze plan
..................................................................................................................................................
21. Total premium for bronze plan (line 19 x line 20)
.................................................................................................................................
22. Total shared responsibility penalty (lesser of line 18 or line 21)
..................................................................................................................
19. 20. 21. 22.
8,667 722 15 283 4,245 722
Form
1040
2018
Deduction for Business Use of Home - Simplified Method
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN
567-06-1051
ART
Description
Form/Schedule
C
1
Unit number
Simplified Method Worksheet 1. Enter the amount of the gross income limitation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Allowable square footage for the qualified business use. Do not enter more than 300 square feet.
...............................
28,534 300
3. Simplified method amount a. Maximum allowable amount
$5
.................................................................................................
b.For daycare facilities not used exclusively for business, enter the decimal amount from the Daycare Facility Worksheet; otherwise, enter 1.0
..........................................................................................................
c. Multiply line 3a by the line 3b and enter result to 2 decimal places 4. Multiply line 2 by line 3c
............................................................................................................
5. Allowable expenses using the simplified method. Enter the smaller of line 1 or line 4. If zero or less, enter -0-.
...............
1.00 5.00 1,500 1,500
6. Carryover of unallowed expenses from years simplified method was not used Enter the amounts, if any, from the most recent Form 8829 or Business Use of Home Worksheet a. Operating expenses.
........................................................................................................
b. Excess casualty losses and depreciation.
...................................................................................
Daycare Facility Worksheet 1. Total hours of daycare use 2. Total hours available for use during the year
.......................................................................................
3. Divide line 1 by line 2. Enter the result as a decimal amount here and on line 3b of the Simplified Method Worksheet . . . . . . . . . . . . . . . . . . . .
Area Adjustment Worksheet - Area Changed During Year 1. Complete lines 1a through 1n when the area of the qualified business use was used for part of the year or the area used changed during the year. Note. If qualified business use was less than 15 days in a month, enter -0(i) Month
Otherwise, use the lower of qualified business use area or Maximum area (300).
a.
January
b.
February
c.
March
d.
April
.........................................................................................................................
e.
May
..........................................................................................................................
f.
June
.........................................................................................................................
g.
July
..........................................................................................................................
h.
August
i.
September
j.
October
k.
November
...................................................................................................................
l.
December
...................................................................................................................
..................................................................................................................... .....................................................................................................................
........................................................................................................................
....................................................................................................................... ...................................................................................................................
......................................................................................................................
m. Add lines 1a through 1l, column (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . n. Average monthly allowable square footage. Divide line 1m by 12. Enter the results on line 2 of the Simplified Method Worksheet.
(ii) Area
Form
1040
Qualified Business Income Deduction (QBID) Simplified Worksheet
Name
2018
Taxpayer Identification Number
COREY & LEANN COLEMAN
567-06-1051
Use this worksheet if you:
. . .
Have Qualified Business Income (QBI), REIT dividends, or PTP income are not a patron in a specified agricultural or horticultural cooperative have taxable income before deduction of $157,500 or less ($315,000 married filing jointly)
1. Qualified business income or (loss) from: Schedule C
...........................................................................................................
Rental properties Schedule F
1.
25,124
2.
25,124
.....................................................................................................
...........................................................................................................
Form 4835 - Farm Rentals
...........................................................................................
Form 1065 Schedule K-1 (Partnership) and Form 1120S Schedule K1 (S corporation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Form 1041 Schedule K-1 and other sources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Total qualified business income or (loss). Add the amounts from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Qualified business loss carryforward from the prior year. Enter as a negative number. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .......................................
3. 4.
...................................................
5.
4. Total qualified business income. Combine lines 2 and 3. If zero or less, enter -05. Qualified business income component. Multiply line 4 by 20% (0.20) 6a. Qualified real estate investment trust dividends
.........................................................................
6b. Qualified publicly traded partnership income or (loss)
...................................................................
6a. 6b.
7. Qualified REIT and PTP loss carryforward from the prior year. Enter as a negative number. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. Total qualified REIT and PTP income. Add lines 6 and 7. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. REIT and PTP component. Multiply line 8 by 20% (.20). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
10. Qualified business income deduction before the income limitation. Add lines 5 and 9.
8. 9.
..................................
10.
11. Taxable income before qualified business income deduction (Form 1040, Line 7 less Line 8) . . . . . . . . . . . . . . . . . . . . . . . . . . .
11.
12. Net capital gain (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12.
13. Subtract line 12 from line 11. If less than zero, enter -0-.
................................................................
13.
..............................................................................
14.
14. Income limit. Multiply line 13 by 20% (.20)
15. Qualified business income deduction. Enter the smaller of Line 10 or Line 14.
.........................................
25,124 5,025
5,025 27,293
15.
27,293 5,459 5,025
16.
0
Enter qualified business income deduction on Form 1040, line 9 or Form 1040NR, line 38
16. Total qualified business loss carryforward. Add lines 2 and 3. If more than zero, enter -0-
..............................
17. Total qualified REIT income and PTP loss carryforward. Add lines 6 and 7. If more than zero, enter -0-
................
17.
Schedule
C
2018
Qualified Business Income Calculation Worksheet
Taxpayer Identification Number
Name
COREY & LEANN COLEMAN
567-06-1051
Principle business or profession
Form/Schedule
ART 1.
Unit
C
1
.................................................................................
1.
............................................................................................
2.
Schedule C, Line 31, Net profit or (loss)
27,034
Additions for qualified business income:
2.
Form 4797, Ordinary income
Prior to TCJA suspended losses allowed:
3.
Passive suspended losses
...........................................................................................
3.
4.
At-Risk suspended losses
............................................................................................
4.
5.
Section 179 carryover plus excess farm loss
6.
........................................................................
5. 6.
Total additions to net profit or (loss). Add lines 2 through 5. Subtractions for qualified business income
7.
Form 4797, Ordinary loss (includes share of Net section 1231 losses)
8.
Deductible portion of self-employment taxes
9.
Self-employed SEP, SIMPLE, and qualified plans
10.
Self-employed health insurance deduction
11.
Passive suspended to next year
........................................................................................
11.
12. 13.
At-Risk suspended to next year
.........................................................................................
12.
14.
Qualified business income for this activity. Line 1 plus line 6 less line 13.
....................................................
............................................................................ .......................................................................
...............................................................................
Total subtraction to net profit or (loss). Add lines 7 through 12.
..........................................................
..............................................
Carryovers:
Pre -TCJA
Passive activity: Operating
...................................................................................
Form 4797, Part II
..........................................................................
Section 1231 loss
...........................................................................
At-Risk: Operating
...................................................................................
Form 4797, Part II
..........................................................................
Section 1231 loss
...........................................................................
Section 179
.................................................................................
Section 179 - COGS
........................................................................
Other: Section 179
.............................................................................
Section 179 - COGS
........................................................................
7. 8.
1,910
9. 10.
13.
1,910
14.
25,124
Post-TCJA
1040
Form
2018
Salaries & Wages Report
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN T/S
A B C D E F G H I J K L M
T S S S
567-06-1051
Employer
Federal Wages
INDY AUTO CENTER INC BE YOGA LLC RANDALL K. WINDER O.D., PC ST GEORGE ACADEMY
Taxpayer Spouse Totals Soc Sec Withheld Medicare Wages
Medicare Withheld
A B C D E F G H I J K L M
84 1
1,350 20
20
Taxpayer Spouse Totals
84 1 85
1,350 20 1,370
20
State
A B C D E F G H I J K L M
UT UT UT UT
Taxpayer Spouse Totals
State Wages
State Withheld
1,350 20
37
1,350 20 1,370
37 37
Federal Withheld
Soc Sec Wages
1,350 20
1,350 20
1,350 20 1,370
1,350 20 1,370
Soc Sec Tips
Allocated Tips
Dep Care Ben
Other, Box 14
20 Name of Locality
Local Wages
Local Withheld
Form
1040
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN T/S
A B C D E F G H I J K L M N O P Q R S T U V W
2018
Gambling Winnings Report
T T T T T
567-06-1051
Payer
RANCHO EUREKA EUREKA EUREKA EUREKA
Reportable Winnings Federal Withheld
MESQUITE CASINO CASINO CASINO CASINO CASINO
Taxpayer Spouse Totals Identical Wager Winnings
A B C D E F G H I J K L M N O P Q R S T U V W Taxpayer Spouse Totals
State
Type of Wager
2,500 110,568
State Withheld
113,068 113,068 Name of Locality
Local Withheld
Form
1040
2017 & 2018
Two Year Comparison Report - Page 1
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN
567-06-1051 2017
Filing Status Dependents claimed 1. Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
Interest income
3.
Tax exempt interest income
4. 5.
Dividend income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
Taxable state/local refunds Alimony received
I
7. 8.
n
9.
Capital gain/loss
...............................................
Qualified dividend income
..................................
.................................... ...................................
6.
........................................
7. 8.
..............................................
9.
c o
10. Other gains/losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. Taxable IRA distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10. 11.
m
12. Taxable pensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12.
e
13. Rent and royalty income including farm rental . . . . . . . . . . . . . . . . 14. Partnership/S corp income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13. 14.
15. Estate or trust income
A d j u s t m e n t s
........................................
15.
16. Farm income/loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16. 17.
18. Taxable social security
.......................................
18.
19. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Total income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19. 20.
21. Moving expenses
.............................................
21.
22. Deductible part of self-employment tax . . . . . . . . . . . . . . . . . . . . . . . 23. SEP/SIMPLE/Qualified plans deductions . . . . . . . . . . . . . . . . . . . . .
22. 23.
24. SE health insurance
..........................................
24.
25. Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . . . . . 26. Alimony paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25. 26.
27. IRA deductions
...............................................
27.
28. Student loan interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Other adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28. 29.
30. Adjusted gross income
.....................................
30.
D
31. Medical . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32. Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31. 32.
e d
33. Interest
.......................................................
33.
u
34. Contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Casualty losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
34. 35.
c t
36. Miscellaneous expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
36.
i
37. Allowable itemized deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38. Standard deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37. 38.
o n s
39. Deduction taken
39.
MFJ 3 1,370
-21,544
14,029
27,034
13,005
6,505 43,448
113,068 141,472
106,563 98,024
1,000
1,910
910
42,448
139,562
97,114
1,215 4,000
1,269
54 -4,000
6,505 11,720 12,700
111,000 112,269 24,000
104,495 100,549 11,300
STANDARD ..............................................
40. Subtract line 39 from line 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41. Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
40.
42. Taxable income before Qual Bus Inc Ded (QBID) . . . . . . . . . . . . .
42.
43. QBID (plus DPAD) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
43.
44. Taxable income
44.
.............................................
Differences
MFJ 3 22,914
3. 4. 5.
.............................................
Business income/loss
1. 2.
2018
41.
12,700 29,748 20,250 9,498 0 9,498
ITEMIZED
112,269 27,293 27,293 5,025 22,268
99,569 -2,455 -20,250 17,795 5,025 12,770
Form
1040
2017 & 2018
Two Year Comparison Report - Page 2
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN
567-06-1051 2017
45. Taxable income from 2YR page 1, line 44 . . . . . . . . . . . . . . . . . . . . 46. Tax on taxable income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47. Alternative minimum tax
T a x C o
......................................
45. 46. 47.
48. Excess advance premium tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . 49. Child care credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50. Education credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
48.
51. Retirement savings credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
51.
52. Child & other dependent tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53. General business credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
52. 53.
54. Other credits
.................................................
54.
55. Total credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56. Net tax liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
55. 56.
57. Self-employment taxes
.......................................
57.
u
58. 59.
t
60. Income tax withheld
..........................................
60.
a
61. Estimated tax payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62. Earned income credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
61. 62.
63. Additional Child tax credit
63.
t i o n
.....................................
Differences
9,498 948
22,268 2,292
12,770 1,344
948
2,292
1,344
948 0 1,999 1,043 3,042 1,050
2,292
1,344
3,820 722 4,542
1,821 -321 1,500 -1,050
49. 50.
58. Other taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59. Total tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
m p
2018
2,423 2,052
3,599
-2,423 1,547
64. Other refundable tax credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65. Other payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66. Total payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
64. 65.
67. Tax due/-refund
.............................................
67.
5,525 -2,483
3,599 943
-1,926 3,426
68. Penalties and interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69. Net tax due/-refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
68. 69.
-2,483
943
3,426
70. Refund applied to estimated tax payments . . . . . . . . . . . . . . . . . . . .
70.
71. Refund received
71.
..............................................
72. Effective tax rate
............................................
66.
-2,483 32.0 %
72.
2,483 20.0
%
Two Year Comparison - Tax Reconciliation Marginal Tax Rates 2017
2017 Marginal
Taxable Income Ordinary income . . . . . . Capital income
Capital - Sec. 1202
2018 Taxable Income
10.0 %
22,268
2018 Marginal Tax Rate 12.0 %
%
%
...
%
%
...
%
%
.......
Capital - Sec. 1250
9,498
Tax Rate
Form
1040
2017 & 2018
Two Year Comparison Report - Schedule C
Name
Taxpayer identification number
COREY COLEMAN
567-06-1051
Principal business or profession
Unit
ART
1 Income
1. Gross receipts or sales
.............................................. .............................................
2.
.................................................
3.
2. Returns and allowances 3. Cost of goods sold
2017 1.
4. Gross profit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Other income
........................................................
6. Gross income
.....................................................
2018
Differences
25,166
53,148
27,982
5,642 19,524
13,466 39,682
7,824 20,158
19,524
39,682
20,158
751
1,472
721
5. 6.
Expenses 7. Advertising
...........................................................
7.
8. Car and truck expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Commissions and fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Contract labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Depletion
............................................................
12. Depreciation and section 179 expense deduction 13. Employee benefit programs
....................
12.
..........................................
13.
14. Insurance (other than health)
........................................
15. Interest - mortgage (paid to banks, etc.) 16. Interest - other
11.
900
-900
14.
.............................
15.
.......................................................
16.
4,800
4,800
1,630
1,630
646
646
2,228 3,879
2,600 11,148
372 7,269
15,645 1,500 14,145
28,534 1,500 27,034
12,889
5,642
10,950 2,516 13,466
5,308 2,516 7,824
17. Legal and professional services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. 18. Office expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Pension and profit-sharing plans
.....................................
20. Rent or lease - vehicles, machinery, and equipment 21. Rent or lease - other business property
19.
.................
20.
..............................
21.
22. Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Supplies (not included in cost of goods sold)
.........................
23.
..................................................
24.
................................................................
25.
24. Taxes and licenses 25. Travel
26. Total meals and entertainment
.......................................
26a. Nondeductible meals and entertainment 26b. Deductible meals and entertainment
26.
.............................
26a.
.................................
26b.
27. Utilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Wages (less employment credits) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28. 29. Other expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. 30. Total expenses
.....................................................
30.
Profit/ (loss) 31. Tentative profit (loss)
................................................
31.
32. Expenses for business use of home . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32. 33. Net profit or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33.
12,889
Cost of Goods Sold 34. Inventory - Beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34. 35. Purchases 36. Labor
...........................................................
35.
................................................................
36.
37. Materials
.............................................................
38. Other costs
..........................................................
37. 38.
39. Goods available for sale (sum of lines 34-38) . . . . . . . . . . . . . . . . . . . . 39. 40. Inventory - End of year
..............................................
40.
5,642
Form Name
1040
2018
Tax Return History Report - Page 1
COREY & LEANN COLEMAN
Taxpayer Identification Number 2017
Filing Status Salaries and wages Interest income
....................
567-06-1051
2018
2019 PROJECTED
MFJ 22,914
MFJ 1,370
MFJ 1,370
14,029
27,034
27,034
.........................
Dividend income
.........................
Business income/loss . . . . . . . . . . . . . . . . . . Capital gains/losses
..................
Other gains/losses . . . . . . . . . . . . . . . . . . . . IRA distributions, pensions, annuities
...
Rent, royalty, farm rental income . . . . . . . . Partnership/S corp income . . . . . . . . . . . . .
*
Estate or trust income
*
.................
Farm income/loss . . . . . . . . . . . . . . . . . . . . . . Other income/loss
Total income
.....................
........................
Total adjustments . . . . . . . . . . . . . . . . . . . . . .
Adjusted gross income
..............
Allowable itemized deductions Standard deduction
.....
.....................
Itemized or standard deduction taken Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxable income before Qual Bus Inc Ded
6,505 43,448 1,000 42,448 11,720 12,700 12,700 20,250 9,498
Qual Bus Inc Ded (plus DPAD)
Taxable income *
......................
9,498
113,068 141,472 1,910 139,562 112,269 24,000 112,269
113,068 141,472 1,910 139,562 112,269 24,400 112,269
27,293 5,025 22,268
27,293
The amounts in the projected column generate from the federal Tax Projection Worksheet (TPW) and this field is included in the total Schedule E income/loss amount on the TPW.
27,293
Form
1040 COREY & LEANN COLEMAN
Name
2018
Tax Return History Report - Page 2
Taxable income
........................
Tax on taxable income and Form 8962 Alternative minimum tax Total credits
567-06-1051
Taxpayer Identification Number 2017
..
2018
2019 PROJECTED
9,498 948
22,268 2,292
27,293 2,887
948
2,292
2,887
1,999 1,043 3,042 1,050
3,820 722 4,542
3,820
4,475 5,525 -2,483
3,599 3,599 943
3,113 3,113 707
-2,483
943
707
-2,483 10.0 % 32.0 %
12.0 % 20.0 %
12.0 % 14.0 %
.................
.............................
Net tax liability . . . . . . . . . . . . . . . . . . . . . . . . . Self-employment taxes . . . . . . . . . . . . . . . . . . Other taxes
Total tax
...............................
.................................
Income tax withheld . . . . . . . . . . . . . . . . . . . . . . Estimated tax payments
.................
Other payments . . . . . . . . . . . . . . . . . . . . . . . . . .
Total payments
.........................
Total due/-refund
........................
Penalties and interest
....................
Net tax due/-refund . . . . . . . . . . . . . . . . . . . . . Refund applied to estimated tax payments Refund received
.
.........................
Marginal tax rate Effective tax rate
3,820
........................
%
%
%
........................
%
%
%
Form
1040
2018
Reconciliation Worksheet - Taxable Income & Tax
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN
567-06-1051
Tax brackets are rates applied to specific levels of taxable income. Various rates apply to different portions of the total taxable income. Type of income, further determines the rate applied. Marginal Tax Rate is the tax paid on the highest level of taxable income. This worksheet details how tax is calculated on ordinary income and capital gain income, the percentage of taxable income, marginal tax rate and the tax method used.
Filing Status
MARRIED FILING JOINTLY
Tax Method
TAX TABLES
Tax Pct Total Tax (ln 27) divided Total Taxable Income (ln 19)
10.0 %
Tax using ordinary and capital gains rates exceeds tax using only ordinary rates. Taxable income is taxed only using ordinary rates: Tax using capital gains rates
Tax using Ordinary rates
Tax savings
Marginal Taxable Amount
22,268
Ordinary Income . . . . . . Capital Income . . . . . . . .
Amount of Income
Tax Rate
Tax on Taxable Income
12.0 %
Marginal Tax Rate - Income Range
to Next Tax Bracket
2,292 $19,050 - $77,400
55,132
% %
Capital Income - 1250 . Capital Income - 1202 .
%
*Tax on taxable ordinary income under $100,000 is determined using IRS Tax Tables that impose the same amount of tax on taxable income within $50 intervals. Therefore, the column (b) Tax may not be calculated as column (a) times the applicable line tax rate.
Income taxed at ordinary rates 1. 10% rate
(b) Tax*
(a) Taxable Income
19,050 3,218
. . . MAXIMUM . . . . . . . . . TAXABLE . . . . . . . . .INCOME . . . . . . . PER . . . . THIS . . . . .BRACKET: . . . . . . . . . $19,050 ......................................
1a.
2. 12% rate
. . . MAXIMUM . . . . . . . . . TAXABLE . . . . . . . . .INCOME . . . . . . . PER . . . . THIS . . . . .BRACKET: . . . . . . . . . $58,350 ......................................
2a.
3. 22% rate
....................................................................................
3a.
3b.
....................................................................................
4a.
4b.
....................................................................................
5a.
5b.
....................................................................................
6a.
6b.
....................................................................................
7a.
4. 24% rate 5. 32% rate 6. 35% rate 7. 37% rate
8. Total ordinary taxable income and ordinary tax. Add lines 1 through 7
..................
8a.
1b. 2b.
1,908 384
7b.
22,268
8b.
2,292
Income taxed at capital gains rates 9. 0% capital gains rate
9a.
9b.
.......................................................................
10a.
10b.
......................................................................
11a.
11b.
. . . . . . . . . . . . . . . . . . . . .Unrecaptured . . . . . . . . . . .Section . . . . . . 1250 . . . . .Gain ...........................
12a.
12b.
. . . . . . . . . . . . . . . . . . . . .Small . . . . .business . . . . . . . stock, . . . . . collectibles ................................
13a.
13b.
14a.
14b.
........................................................................
10. 15% capital gains rate 11. 20% capital gains rate 12. 25% capital gains rate 13. 28% capital gains rate
14. Total taxable capital gains and capital gains tax. Add lines 9 through 13
Total taxable income 15. Total ordinary taxable income. Enter the amount from line 8a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15.
16. Total capital gains taxable income. Enter the amount from line 14a.
.........................................................
16.
.........................................................................................................
17.
17. Add lines 15 and 16.
18. Enter the net foreign exclusion amount from the Foreign Earned Income Tax Worksheet, line 2c.
22,268 22,268
............................
18.
19. Taxable income reported on 1040, line 10, (1040NR, line 41, or 1040NR-EZ, line 14). Subtract line 18 from line 17. . . . . . . . . .
19.
22,268
20.
2,292
Total tax 20. Total ordinary tax. Enter the amount from line 8b.
............................................................................
21. Total capital gains tax. Enter the amount from line 14b.
......................................................................
21.
..........................................................................................
22.
23. Tax on lump-sum distribution. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23.
24. Other taxes.
24.
22. Tax on child's interest and dividend.
..................................................................................................................
25. Add lines 20 through 24.
......................................................................................................
26. Enter the tax allocated to the net exclusion amount from the Foreign Earned Income Tax Worksheet, line 5.
25.
.................
26.
27. Total tax reported on 1040, line 11, (1040NR, line 42, or 1040NR-EZ, line 15). Subtract line 26 from line 25. . . . . . . . . . . . . . . . . .
27.
2,292 2,292
TC-547
Individual Income Tax Return Payment Coupon
Rev. 12/11
(on bottom of page)
SEPARATE AND RETURN ONLY THE BOTTOM COUPON WITH PAYMENT. KEEP TOP PORTION FOR YOUR RECORDS. CUT HERE
Individual Income Tax Return Payment Coupon
1022
TC-547
Mail to: Utah State Tax Commission, 210 N 1950 W, SLC UT 84134-0266 Primary taxpayer name
Rev. 12/11 Social Security no.
COREY COLEMAN
567-06-1051
Tax year ending
2018 USTC Use Only
Secondary taxpayer name
Social Security no.
LEANN COLEMAN
539-06-6219
Address
134 W HARVEST LANE City
213 State
WASHINGTON
UT Payment amount enclosed
$
Zip code
84780 1,477 00
Make check or money order payable to the Utah State Tax Commission. Do not send cash. Do not staple check to coupon. Detach check stub.
I I T 0 0 4
2018 TC-40
Utah State Tax Commission
40801
Utah Individual Income Tax Return All State Income Tax Dollars Fund Education
1022 • Amended Return - enter code:
(see instructions) Full-yr Resident?
Your Social Security No.
567061051 Spouse’s Soc. Sec. No.
539066219
Your first name
Your last name
Y/N
COREY
COLEMAN
Y
Spouse's first name
Spouse's last name
LEANN
COLEMAN
Y Telephone number
Address If deceased, complete page 3, Part 1
134 W HARVEST LANE APT 213 City
1 Filing Status - enter code •
2
State
WASHINGTON
UT
•2
1 = Single
a
2 = Married filing jointly
b
3 = Married filing separately
c
ZIP+4
Qualifying Dependents
3 0 3
Foreign country (if not U.S.)
84780 3 Election Campaign Fund
Dependents age 16 and under
Does not increase your tax or reduce your refund.
Other dependents
Enter the code for the
Total (add lines a and b)
party of your choice.
4 = Head of household 5 = Qualifying widow(er)
Dependents must be claimed for the child tax
If using code 2 or 3, enter spouse's name and SSN above
credit on your federal return. See instructions.
Yourself
•
N
Spouse
•
N
See instructions for code letters or go to incometax.utah.gov/elect . If no contribution, enter N.
139562
4
Federal adjusted gross income from federal return
• 4
5
Additions to income from TC-40A, Part 1 (attach TC-40A, page 1)
• 5
6
Total income - add line 4 and line 5
7
State tax refund included on federal form 1040, Schedule 1, line 10 (if any)
• 7
8
Subtractions from income from TC-40A, Part 2 (attach TC-40A, page 1)
• 8
9
Utah taxable income (loss) - subtract the sum of lines 7 and 8 from line 6
• 9
139562
• 10
6908
6
10 Utah tax - multiply line 9 by 4.95% (.0495) (not less than zero) 11 Utah personal exemption (multiply line 2c by $565)
• 11
1695
12 Federal standard or itemized deductions
• 12
112269
13
113964
• 14
0
15
113964
16 Initial credit before phase-out - multiply line 15 by 6% (.06)
• 16
6838
17 Enter: $14,256 (if single or married filing separately); $21,384 (if head
• 17
28512
18
111050
• 19
1444
13 Add line 11 and line 12 14 State income tax deducted on federal Schedule A, line 5a (if any) 15 Subtract line 14 from line 13
139562
Electronic filing is quick, easy and free, and will speed up your refund. To learn more, go to tap.utah.gov
of household); or $28,512 (if married filing jointly or qualifying widower) 18 Income subject to phase-out - subtract line 17 from line 9 (not less than zero) 19 Phase-out amount - multiply line 18 by 1.3% (.013) 20 Taxpayer tax credit - subtract line 19 from line 16 (not less than zero) 21 If you are a qualified exempt taxpayer, enter “X” (complete worksheet in instr.) 22 Utah income tax - subtract line 20 from line 10 (not less than zero)
• 20
5394
• 22
1514
• 21
Utah Individual Income Tax Return (continued)
40802
SSN
567-06-1051
Last name
TC-40 2018
COLEMAN
23 Enter tax from TC-40, page 1, line 22
1514
23
24 Apportionable nonrefundable credits from TC-40A, Part 3 (attach TC-40A, page 1)
• 24
25 Full-year resident, subtract line 24 from line 23 (not less than zero)
• 25
Pg. 2
1022
1514
Non or Part-year resident, complete and enter the UTAH TAX from TC-40B, line 37 • 26
26 Nonapportionable nonrefundable credits from TC-40A, Part 4 (attach TC-40A, page 1) 27 Subtract line 26 from line 25 (not less than zero)
1514
27
28 Voluntary contributions from TC-40, page 3, Part 4 (attach TC-40, page 3)
• 28
29 AMENDED RETURN ONLY - previous refund
• 29
30 Recapture of low-income housing credit
• 30
31 Utah use tax
• 31 32
1514
33 Utah income tax withheld shown on TC-40W, Part 1 (attach TC-40W, page 1)
• 33
37
34 Credit for Utah income taxes prepaid from TC-546 and 2017 refund applied to 2018
• 34
35 Pass-through entity withholding tax shown on TC-40W, Part 3 (attach TC-40W, page 2)
• 35
36 Mineral production withholding tax shown on TC-40W, Part 2 (attach TC-40W, page 2)
• 36
37 AMENDED RETURN ONLY - previous payments
• 37
38 Refundable credits from TC-40A, Part 5 (attach TC-40A, page 2)
• 38
32 Total tax, use tax and additions to tax (add lines 27 through 31)
39
37
• 40
1477
42 TOTAL DUE - PAY THIS AMOUNT - add line 40 and line 41
• 42
1477
43 REFUND - subtract line 32 from line 39 (not less than zero)
• 43
44 Voluntary subtractions from refund (not greater than line 43)
• 44
39 Total withholding and refundable credits - add lines 33 through 38 40 TAX DUE - subtract line 39 from line 32 (not less than zero) 41 Penalty and interest (see instructions)
41
Enter the total from page 3, Part 5 45 DIRECT DEPOSIT YOUR REMAINING REFUND - provide account information (see instructions for foreign accounts) • Routing number
• Account number
checking
Account type: •
savings
•
Under penalties of perjury, I declare to the best of my knowledge and belief, this return and accompanying schedules are true, correct and complete. SIGN
Your signature
Date
Spouse's signature (if filing jointly)
Date
HERE Third Party Designee
Name of designee (if any) you authorize to discuss this return
WADE D. NICHOLS Preparer’s signature
Paid
Firm's name
Section
and address
435-635-4321 Date
Preparer's telephone number
04/13/19 435-635-4321 CHRISTENSEN NICHOLS PLLC, CPA'S 1224 S. RIVER ROAD, SUITE A-10 SAINT GEORGE UT 84790
WADE D. NICHOLS
Preparer's
Designee's telephone number
Designee PIN
•
11111
Preparer’s PTIN
•
P00745888
Preparer’s EIN
•
472443935
Attach TC-40 page 3 if you: are filing for a deceased taxpayer, are filing a fiscal year return, filed IRS form 8886, are making voluntary contributions, want to deposit into a my529 account, want to apply all/part of your refund to next year’s taxes, want to direct deposit to a foreign account, or no longer qualify for a homeowner’s exemption.
Part 1 - Utah Withholding Tax Schedule
40809
SSN
567-06-1051
Last name
COLEMAN
TC-40W 2018
1022
Line Explanations
IMPORTANT
1
Employer/payer ID number from W-2 box “b” or 1099
2
Utah withholding ID number from W-2 box “15” or 1099
Do not send your W-2s or 1099s with your return. Instead enter W-2 or 1099 information below, but only if there is Utah withholding
(14 characters, ending in WTH, no hyphens)
on the form.
3
Employer/payer name and address from W-2 box “c” or 1099
4 5
Enter “X” if reporting Utah withholding from form 1099 Employee’s Social Security number from W-2 box “a” or 1099
6
Utah wages or income from W-2 box “16” or 1099
7
Utah withholding tax from W-2 box “17” or 1099
Pg. 1
Use additional forms TC-40W if you have more than four W-2s and/or 1099s with Utah withholding tax. Enter mineral production withholding from TC-675R in Part 2 of TC-40W; enter pass-through entity withholding in Part 3 of TC-40W.
First W-2 or 1099
Second W-2 or 1099
1
870642345
2
12228933004WTH
3
INDY AUTO CENTER INC 1460 S HILTON DRIVE ST GEORGE
1 (14 characters, no hyphens)
UT 84770 4
567061051
5
6
1350
6
7
37
7
Third W-2 or 1099
Fourth W-2 or 1099
1 2
(14 characters, no hyphens)
3
4 5
2
1 (14 characters, no hyphens)
2
3
3
4
4
5
5
6
6
7
7
Enter total Utah withholding tax from all lines 7 here and on TC-40, page 2, line 33:
Submit page ONLY if data entered. Attach completed schedule to your Utah Income Tax Return. Do not attach W-2s or 1099s to your Utah return.
(14 characters, no hyphens)
37
Form
TC-40
2018
Utah Prepayment Required Payment Worksheet
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN
567-06-1051
Prepayment Worksheet: Use this worksheet to calculate your required prepayment. Pay the amount on line 11 on or before the filing deadline.
1,514
1.
Income tax you expect to owe this year (Form TC-40 line 27 plus line 30) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2.
Rate to determine minimum payment
2.
x .90
3.
Multiply line 1 by rate on line 2
4. 5.
Utah income tax withheld as shown Schedule TC-40W Parts 1, 2, and 3
3. 4.
1,363 37
6.
Total prepayments for this year (Add lines 4 and 5)
.......................................................................
5. 6.
7.
Amount required to equal 90 percent (subtract line 6 from line 3) If less than zero, enter "0" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. 9.
Utah tax liability for 2017 line 27 plus line 30 of 2017 Form TC-40 (As filed, amended, or audited) . . . . . . . . . . . . . . . . . . . . . . . .
8.
.....................................................................................
............................................................................................ .................................................
Previous tax prepayments and refundable credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.............................................
9. 10.
.................................................................................................
11.
Prepayments from line 6 above
...........................................................................................
10.
Amount required to equal previous year's liability (Subtract line 9 from line 8)
11.
Lesser of line 7 or line 10
If line 11 is greater than zero then a prepayment penalty is due if this amount is not paid by the original due date of the return. See the interest and penalty worksheet for the calculation of penalty.
37 1,326 637 37 600 600
Form
TC-40
2017 & 2018
Utah Two Year Comparison Report
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN
567-06-1051 2017
1. Federal adjusted gross income Income
2. Lump sum distribution
..................................
2.
3. Medical savings account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Utah educational savings plan
4.
..........................
5. Child's income excluded from parents' return 6. Municipal bond interest
...........
5.
.................................
6.
7. Untaxed income of a trust
..............................
Deductions
8. Equitable adjustment additions
.........................
8. 9.
10. US obligations
..........................................
10.
11. Native American income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11.
12. Railroad retirement income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. Equitable adjustments deductions . . . . . . . . . . . . . . . . . . . . . .
12.
14. State tax refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14.
15. Non-resident active duty military pay . . . . . . . . . . . . . . . . . . . . 16. State refund distributed to beneficiary of trust . . . . . . . . . . . 17. Total deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15.
18. Taxable income
18.
19. Tax calculation
19.
.........................................
21.
22. State income tax deducted on federal Schedule A
......
22.
23. Exemptions plus deductions minus state income tax . . . .
23.
24. Taxpayer credit base (6% of line 23) . . . . . . . . . . . . . . . . . . . .
24.
25. Phase out income based on filing status
................
25.
26. Taxable income minus phase out income . . . . . . . . . . . . . . .
26.
27. Credit limit (Income after phase out x 1.3%)
............
27.
.....................................
28.
29. Income Tax
29.
30. Apportionable nonrefundable credits . . . . . . . . . . . . . . . . . . . .
30.
31. Nonapportionable nonrefundable credits . . . . . . . . . . . . . . . .
31.
32. Tax after nonrefundable credits . . . . . . . . . . . . . . . . . . . . . .
32.
33. Contributions
33.
................
34.
...........................
35.
...........................................
36.
Tax Computation
35. Tax from recapture of credits 36. Sales/use tax
37. Total tax, use tax and additions to tax
...............
37.
....................................
38.
...........................................
39.
38. Income tax withheld 39. Prepayments
40. Other payments
........................................
40.
41. Previous payments from amended returns . . . . . . . . . . . . . .
41.
42. Refundable credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
42.
43. Total withholding and credits
........................
43.
.......................................
44.
44. Tax due/-refund
45. Penalty and Interest
....................................
45.
46. Net tax due/-refund
...................................
46.
47. Effective tax rate
42,448
139,562
97,114
42,448 2,122 15,190 12,700
139,562 6,908 1,695 112,269
97,114 4,786 -13,495 99,569
27,890 1,673 27,956 14,492 188 1,485 637
113,964 6,838 28,512 111,050 1,444 5,394 1,514
86,074 5,165 556 96,558 1,256 3,909 877
637
1,514
877
637 510
1,514 37
877 -473
510 127
37 1,477
-473 1,350
127 1.50 %
1,477 1.08 %
1,350
17.
20.
...........................................
97,114
16.
...................................
34. Previous refunds from amended returns
139,562
13.
21. Federal standard or itemized deduction . . . . . . . . . . . . . . . . .
28. Taxpayer tax credit
Differences
42,448
7.
9. Total income
20. Personal exemptions Adjustments
.........................
1.
2018
47.
Form
OMB No. 1545-0074
IRS e-file Signature Authorization
8879
2018
u Return completed Form 8879 to your ERO. (Don’t send to the IRS.) u Go to www.irs.gov/Form8879 for the latest information.
Department of the Treasury Internal Revenue Service
Submission Identification Number (SID) Social security number
Taxpayer's name
COREY
COLEMAN
567-06-1051 Spouse's social security number
Spouse's name
LEANN Part I
COLEMAN
539-06-6219
Tax Return Information — Tax Year Ending December 31, 2018 (Whole dollars only)
1
Adjusted gross income (Form 1040, line 7; Form 1040NR, line 35)
2
Total tax (Form 1040, line 15; Form 1040NR, line 61)
.......................................................
1
.....................................................................
2
3
Federal income tax withheld from Forms W-2 and 1099 (Form 1040, line 16; Form 1040NR, line 62a) . . . . . . . . . . . . . . . . . . . .
4 5
Refund (Form 1040, line 20a; Form 1040-SS, Part I, line 13a; Form 1040NR, line 73a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount you owe (Form 1040, line 22; Form 1040NR, line 75) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 4
Part II
139,562 4,542 943
5
Taxpayer Declaration and Signature Authorization (Be sure you get and keep a copy of your return)
Under penalties of perjury, I declare that I have examined a copy of my electronic individual income tax return and accompanying schedules and statements for the tax year ending December 31, 2018, and to the best of my knowledge and belief, they are true, correct, and complete. I further declare that the amounts in Part I above are the amounts from my electronic income tax return. I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO) to send my return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an ACH electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of my federal taxes owed on this return and/or a payment of estimated tax, and the financial institution to debit the entry to this account. This authorization is to remain in full force and effect until I notify the U.S. Treasury Financial Agent to terminate the authorization. To revoke (cancel) a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 . Payment cancellation requests must be received no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I further acknowledge that the personal identification number (PIN) below is my signature for my electronic income tax return and, if applicable, my Electronic Funds Withdrawal Consent. Taxpayer’s PIN: check one box only
X
I authorize
CHRISTENSEN NICHOLS PLLC, CPA'S
61051
to enter or generate my PIN
ERO firm name
Enter five digits, but
as my signature on my tax year 2018 electronically filed income tax return.
don’t enter all zeros
I will enter my PIN as my signature on my tax year 2018 electronically filed income tax return. Check this box only if you are entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III below. Your signature u
Date u
04/13/19
Spouse’s PIN: check one box only
X
I authorize
CHRISTENSEN NICHOLS PLLC, CPA'S
66219
to enter or generate my PIN
ERO firm name
Enter five digits, but
as my signature on my tax year 2018 electronically filed income tax return.
don’t enter all zeros
I will enter my PIN as my signature on my tax year 2018 electronically filed income tax return. Check this box only if you are entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III below. Spouse’s signature u
Part III
Date u
04/13/19
Practitioner PIN Method Returns Only—continue below Certification and Authentication — Practitioner PIN Method Only
ERO's EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.
87453011111 Don’t enter all zeros
I certify that the above numeric entry is my PIN, which is my signature for the tax year 2018 electronically filed income tax return for the taxpayer(s) indicated above. I confirm that I am submitting this return in accordance with the requirements of the Practitioner PIN method and Pub. 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns. ERO’s signature u
WADE D. NICHOLS
Date u
04/13/19
ERO Must Retain This Form — See Instructions Don’t Submit This Form to the IRS Unless Requested To Do So For Paperwork Reduction Act Notice, see your tax return instructions.
DAA
Form
8879 (2018)
Christensen Nichols PLLC, CPA's 1224 S. River Road, Suite A-104 Saint George, UT 84790-8313 435-635-4321 April 13, 2019 CONFIDENTIAL COREY & LEANN COLEMAN 134 W HARVEST LANE Apt. 213 WASHINGTON, UT 84780
For professional services rendered in connection with the preparation of your 2018 individual federal and state(s) income tax returns, including accompanying schedules: Form 1040 (Individual Income Tax Return) Form 1040, Schedule 1 (Additional Income and Adj) Form 1040, Schedule 4 (Other Taxes) Schedule A (Itemized Deductions) Schedule C (Profit or Loss from Business) Schedule SE (Self-Employment Tax) Schedule 8812 (Additional Child Tax Credit) Form 8867 (Paid Preparer's Due Diligence) Form 4562 (Depreciation and Amortization) Auto Worksheet Child Tax Credit & Credit for Other Dep Wrks Health Care: Individual Responsibility Worksheet Home Office Expense Worksheet Qualified Business Income Deduction Wrks UT Form TC-40 (Income Tax Return) Tax Return ...................................................................................................... Reprocessing fee for additional expenses provided .........................................
440.00 35.00
Preparation fee
475.00
Received on account Amount due
-440.00 $
35.00
Christensen Nichols PLLC, CPA's 1224 S. River Road, Suite A-104 Saint George, UT 84790-8313 435-635-4321
April 13, 2019 CONFIDENTIAL COREY & LEANN COLEMAN 134 W HARVEST LANE Apt. 213 WASHINGTON, UT 84780 Dear COREY & LEANN: We have prepared the following returns from information provided by you without verification or audit: U.S. Individual Income Tax Return (Form 1040) Utah Individual Income Tax Return (Form TC-40)
We suggest that you examine these returns carefully to fully acquaint yourself with all items contained therein to ensure that there are no omissions or misstatements. Federal Filing Instructions Your 2018 Form 1040 shows an amount due of $943. A check in the amount of $943 should be made payable to the United States Treasury and included with the voucher. Write "S.S.N. 56706-1051, 2018 Form 1040" and your daytime phone number on the check. Mail the Form 1040-V and the check by October 15, 2019 to: Internal Revenue Service P.O. Box 7704 San Francisco, CA 94120-7704 Do not attach your payment to Form 1040-V. Instead place them loose in the envelope. Your return is being filed electronically with the IRS and is not required to be mailed. If you mail a paper copy of Form 1040 to the IRS it will delay processing of your return. Form 8879 IRS e-file Signature Authorization authorizes your electronically filed return to be signed with a Personal Identification Number (PIN) and certifies that Part I amounts are from your tax return. Review and sign the Form 8879 IRS e-file Signature Authorization and mail it as soon as possible to: Christensen Nichols PLLC, CPA's 1224 S. River Road, Suite A-104 Saint George, UT 84790-8313
Important : Your return will not be filed with the IRS until the signed Form 8879 IRS e-file Signature Authorization has been received by this office. Retain a copy of the signed and dated Form 8879 for your records. Utah Filing Instructions Your 2018 Form TC-40 shows an amount due of $1,477. A check in the amount of $1,477 should be made payable to the Utah State Tax Commission. Write "S.S.N. 567-06-1051, 2018 Form TC-40" on the check. Mail the check and Form TC-547 by October 15, 2019 to: Utah State Tax Commission 210 N 1950 W Salt Lake City, UT 84134-0266 Utah does not require an additional electronic filing signature document. Your return is being filed electronically. Do not mail Form TC-40. Also enclosed is any material you furnished for use in preparing the returns. If the returns are examined, requests may be made for supporting documentation. Therefore, we recommend that you retain all pertinent records for at least seven years. This office is committed to using safeguards that protect your information from data theft. To further protect your identity, you can also take steps to stop thieves. IRS Publication 4524 (www.irs.gov/pub/irs-pdf/p4524.pdf ) outlines simple steps that help you keep your computer secure, avoid phishing and malware, and protect your personal information. In order that we may properly advise you of tax considerations, please keep us informed of any significant changes in your financial affairs or of any correspondence received from taxing authorities. If you have any questions, or if we can be of assistance in any way, please do not hesitate to call. Sincerely, Christensen Nichols PLLC, CPA's
Department of the Treasury Internal Revenue Service
2018 Form 1040-V What Is Form 1040-V
•
To help us process your payment, enter the amount on the right side of your check like this: $ XXX.XX. Don't use dashes or lines (for example, don't enter "$ XXX—" or "$ XXX XX/100 ").
It's a statement you send with your check or money order for any balance due on the "Amount you owe" line of your 2018 Form 1040 or Form 1040NR.
No checks of $100 million or more accepted. The IRS can't accept a single check (including a cashier's check) for amounts of $100,000,000 ($100 million) or more. If you are sending $100 million or more by check, you will need to spread the payments over two or more checks, with each check made out for an amount less than $100 million.
Consider Making Your Tax Payment Electronically — It's Easy You can make electronic payments online, by phone, or from a mobile device. Paying electronically is safe and secure. When you schedule your payment you will receive immediate confirmation from the IRS. Go to www.irs.gov/ Payments to see all your electronic payment options.
Pay by cash. This is an in-person payment option for individuals provided through retail partners with a maximum of $1,000 per day per transaction. To make a cash payment, you must first be registered online at www.officialpayments.com/fed , our Official Payment provider.
How To Fill In Form 1040-V Line 1. Enter your social security number (SSN). If you are filing a joint return, enter the SSN shown first on your return. Line 2. If you are filing a joint return, enter the SSN shown second on your return. Line 3. Enter the amount you are paying by check or money order. If paying at IRS.gov don't complete this form. Line 4. Enter your name(s) and address exactly as shown on your return. Please print clearly.
How To Send In Your 2018 Tax Return, Payment, and Form 1040-V • Don't staple or otherwise attach your payment or Form 1040-V to your return. Instead, just put them loose in the envelope.
•
Mail your 2018 tax return, payment, and Form 1040-V to the address shown on the back that applies to you.
How To Prepare Your Payment • Make your check or money order payable to "United
How To Pay Electronically
States Treasury." Don't send cash. If you want to pay in cash, in person, see Pay by cash.
Pay Online Paying online is convenient, secure, and helps make sure we get your payments on time. You can pay using either of the following electronic payment methods. To pay your taxes online or for more information, go to www.irs.gov/Payments.
•
Make sure your name and address appear on your check or money order.
•
Enter your daytime phone number and your SSN on your check or money order. If you have an Individual Taxpayer Identification Number (ITIN), enter it wherever your SSN is requested. If you are filing a joint return, enter the SSN shown first on your return. Also enter "2018 Form 1040" or "2018 Form 1040NR," whichever is appropriate.
IRS Direct Pay Pay your taxes directly from your checking or savings account at no cost to you. You receive instant confirmation that your payment has been made, and you can schedule your payment up to 30 days in advance. Debit or Credit Card The IRS doesn't charge a fee for this service; the card processors do. The authorized card processors and their phone numbers are all on www.irs.gov/Payments.
Mail To: Internal Revenue Service
P.O. BOX 7704 SAN FRANCISCO, CA 94120-7704
Form
1040-V (2018)
q Detach Here and Mail With Your Payment and Return q
Form
CUT HERE
Payment Voucher
1040-V
Department of the Treasury Internal Revenue Service
(99)
1 Your social security number (SSN) (if a joint return, SSN shown first on your return)
Print or type
567-06-1051
2018
u Do not staple or attach this voucher to your payment or return. 2
If a joint return, SSN shown second on your return
539-06-6219
3 Amount you are paying by check or money order. Make your check or money order payable to "United States Treasury"
4 Your first name and initial
COREY
134 W HARVEST LANE For Paperwork Reduction Act Notice, see your tax return instructions.
943
COLEMAN Last name
LEANN Home address (number and street)
Cents
Dollars
Last name
If a joint return, spouse's first name and initial
Foreign country name
DAA
OMB No. 1545-0074
COLEMAN Apt. no.
213 Foreign province/state/county
City, town or post office, state, and ZIP code (If a foreign address, also complete spaces below.)
WASHINGTON
UT 84780 Foreign postal code
Form
1040
2018
Form 1040 Reconciliation Worksheet
1 Single
Filing Status:
X
2 Married filing jointly
3 Married filing separately
4 Head of household*
5 Qualifying widow(er)*
*Qualifying person that is a child but not a dependent:
MFS spouse name: Taxpayer first name and initial
Last name
COREY
Taxpayer social security number
COLEMAN
If a joint return, spouse's first name and initial
567-06-1051
Last name
LEANN
Spouse's social security number
COLEMAN
539-06-6219
Home address (number and street). If you have a P.O. box, see instructions.
Presidential Election Campaign
Apt. no.
134 W HARVEST LANE
213
Taxpayer
Spouse
City, town or post office, state, and ZIP code.
WASHINGTON Foreign country name
6a b
X X
UT 84780 Foreign postal code
Foreign province/state/county
Taxpayer. If someone can claim you as a dependent, do not check box 6a
Boxes checked on 6a and 6b . . . . . . . . . . . . . .
Spouse
Children on 6c who lived with you . . . . . . . . . .
2 3
Children on 6c who did not live with you . . . . . . Dependents on 6c not entered above . . . . . . .
5
Total. Add lines above
(4) ü if qualifies for
6c Dependents: (1) First name
Income
BRINTON BRINTON COLEMAN 7 8a
(Schedule 1)
b 9a b
Adjusted
(Schedule 1)
(3) Relationship to you
646-04-2805 647-15-4364 646-74-6991
Child tax credit
Other dependents
X X X
SON DAUGHTER DAUGHTER
ü here
Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Taxable interest. Attach Schedule B if required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest. Do not include on line 8a
.....................
Ordinary dividends. Attach Schedule B if required Qualified dividends
11 12
Alimony received
13
Capital gain or (loss). Attach Schedule D if required. If not required, check here u . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15a 16a
IRA distributions . . . . . . . . . . . . . . Pensions and annuities . . . . . . .
....................................
...................................................................................... ................................................
9a 10 11 12 14 15b 16b
17
b Taxable amount . . . . . . . . . . . . . b Taxable amount . . . . . . . . . . . . . Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . . . . . . . . . . . . . .
18
Farm income or (loss). Attach Schedule F
18
19
Unemployment compensation
20a
Social security benefits
21
Other income. List type and amount
22
Combine the amounts in the far right column for lines 7 through 21. This is your total income
23 24
Educator expenses
.............................................................
.........................................................................
..........
b Taxable amount
.............
SEE SCH 1 LN 21 STMT
...................................................................
..................................................
.....
27,034
13
15a 16a
20a
1,370
9b
Taxable refunds, credits, or offsets of state and local income taxes Business income or (loss). Attach Schedule C or C-EZ
7 8a
8b
.....................................................
..................................................
If more than four dependents,
10
u
17 19 20b 21 22
113,068 141,472
23
Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 or 2106-EZ
Gross Income
(2) Social security number
Last name
BENJAMIN ELIZA CALLI
.......
24
25 26
Health savings account deduction. Attach Form 8889 . . . . . . . . . . . . . . . Moving expenses. Attach Form 3903 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25 26
27
Deductible part of self-employment tax. Attach Schedule SE
........
27
28
Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . . . . . . .
28
29
Self-employed health insurance deduction
...........................
29
30
Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
30
31a 32
Alimony paid IRA deduction
33 34
Student loan interest deduction Reserved
............................................................
33 34
35
Reserved
............................................................
35
36
Add lines 23 through 35
37
Subtract line 36 from line 22. This is your adjusted gross income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Recipient's SSN u ....................................................... ......................................
1,910
31a 32
...............................................................................
u
36 37
1,910 139,562
Form
1040
2018
Form 1040 Reconciliation Worksheet, Page 2
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN Tax and Credits
38 39a
(Schedules 2, 3)
b
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, $12,000 Married filing jointly or Qualifying widow(er), $24,000
42 43
Qualified business income deduction (see instructions)
................................................
49 50 51
Credit for child and dependent care expenses. Attach Form 2441
Add lines 44, 45, and 46
Education credits from Form 8863, line 19
...................... ....
............................
Retirement savings contributions credit. Attach Form 8880 . . . . . . . . . . . Child tax credit/credit for other dependents . . . . . . . . . . . . . . . . . . . . . . . . . . .
u
51
2,292
52 53 54
Add lines 48 through 54. These are your total credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
55
Subtract line 55 from line 47. If line 55 is more than line 47, enter -0-
56 57 58
3800 b
8801 c
.............................. u Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Unreported social security and Medicare tax from Form: a 4137 b 8919 . . . . . . . . . . . . .............
59
Household employment taxes from Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
60a
First-time homebuyer credit repayment. Attach Form 5405 if required
60b 61
59 60a b 61
Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required
62 63
Taxes from:
65 66
.................................
Health care: individual responsibility (see instructions) Full-year coverage or exempt
.............
a Form 8959 b Form 8960 c Instructions; enter code(s) Section 965 net tax liability installment from Form 965-A . . . . . . . . . . . . . . . . . . . . 63 Add lines 56 through 62. This is your total tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Federal income tax withheld from Forms W-2 and 1099
.............
u
68 69
Additional child tax credit. Attach Schedule 8812 . . . . . . . . . . . . . . . . . . . . . . . . ..................
68 69
70
Net premium tax credit. Attach Form 8962
...........................
70
71
Amount paid with request for extension to file
72
Excess social security and tier 1 RRTA tax withheld
73
Credit for federal tax on fuels. Attach Form 4136
74 75
Credits from Form: a
76 77a
If line 75 is more than line 64, subtract line 64 from line 75. This is the amount you overpaid . . . . . . . . . .
2439
b
Reserved c
........................ .................
....................
8885
d
3,599
73 74
Checking
u
76 77a
Savings
78
Amount of line 76 you want applied to your 2019 estimated tax u
79
Amount you owe. Subtract line 75 from line 64. For details on how to pay, see instructions . . . . . . . Estimated tax penalty (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
Interest
Date Return filed
Late filing Interest (INT)
75
72
Amount You Owe
80
4,542
71
Amount of line 76 you want refunded to you. If Form 8888 is attached, check here . . . . . . . . . . . u Type:
64
3,599
Add lines 65, 66, 67a, and 68 through 74. These are your total payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
u c
722
65 66 67a
American opportunity credit from Form 8863, line 8
2,292 0 3,820
62
2018 estimated tax payments and amount applied from 2017 return . . . . . . . . . . Earned income credit (EIC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Nontaxable combat pay election . . . . 67b
67a b
2,292
49 50
55 56
Other credits from Form: a
112,269 27,293 5,025 22,268 2,292
48
Residential energy credits. Attach Form 5695 . . . . . . . . . . . . . . . . . . . . . . . . .
u b Routing number u d Account number
78
Failure to file
u
943
79 Failure to pay
Penalties
Total
X
Paid Preparer is 3rd Party Designee, Third Party Designee information not required Do you want to allow another person to discuss this return with the IRS (see instructions)?
Yes. Complete below.
Personal identification number (PIN)
Designee's name
Other Info
46 47
....................................
...........................................................................
53 54
64
(Schedule 6)
43 44 45
Alternative minimum tax (see instructions). Attach Form 6251 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Foreign tax credit. Attach Form 1116 if required
58
Third Party Designee
40 41 42
..............
Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Form(s) b Form c Tax (see instr.). Check if any from: a . ........................ 8814 4972
48
(Schedule 4)
Refund
39b
...........................................................................
Excess advance premium tax credit repayment. Attach Form 8962
57
(Schedule 5)
Subtract line 40 from line 38
46 47
Other Taxes
Payments
}
Itemized deductions (from Schedule A) or your standard deduction (see left margin)
52
Head of household, $18,000
{
If your spouse itemizes on a separate return or you were a dual-status alien, check here u
40 41
44 45
567-06-1051 139,562
38
Amount from line 37 (adjusted gross income) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . You were born before January 2,1954, Check Blind. Total boxes if: checked u Spouse was born before January 2,1954, Blind. 39a
u
Taxpayer Daytime phone number
Phone no. Taxpayer: Occupation Spouse: Occupation
SALES INSTRUCTOR
u u IRS Identity Protection PIN IRS Identity Protection PIN
No
Form
1040
Filing status:
Department of the Treasury—Internal Revenue Service
(99)
2018
U.S. Individual Income Tax Return
X
Single
Married filing jointly
Married filing separately
Head of household
OMB No. 1545-0074
IRS Use Only–Do not write or staple in this space.
Qualifying widow(er)
Your first name and initial
Last name
Your social security number
COREY
COLEMAN
567-06-1051
Your standard deduction:
Someone can claim you as a dependent
You were born before January 2, 1954
If joint return, spouse's first name and initial
Last name
LEANN
COLEMAN
Spouse standard deduction:
Spouse's social security number
539-06-6219
Someone can claim your spouse as a dependent
Spouse is blind
You are blind
Full-year health care coverage
Spouse was born before January 2, 1954
or exempt (see instr.)
Spouse itemizes on a separate return or you were a dual-status alien
Home address (number and street). If you have a P.O. box, see instructions.
Presidential Election Campaign
Apt. no.
134 W HARVEST LANE
213
(see instr.)
City, town or post office, state, and ZIP code. If you have a foreign address, attach Schedule 6.
WASHINGTON
UT 84780
(1)
First name
Social security number
(3)
Relationship to you
BRINTON BRINTON COLEMAN
Spouse
Child tax credit
646-04-2805 647-15-4364 646-74-6991
SON DAUGHTER DAUGHTER
u
ü if qualifies for (see instr.) Credit for other dependents
X X X
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.
Joint return? See instructions. Keep a copy for your records.
Paid Preparer Use Only
Your signature
Date
Spouse's signature. If a joint return, both must sign.
Date
Your occupation
SALES Spouse's occupation
INSTRUCTOR
If the IRS sent you an Identity Protection PIN, enter it here (see instr.) If the IRS sent you an Identity Protection PIN, enter it here (see instr.) Check if:
Preparer's name
Preparer's signature
PTIN
WADE D. NICHOLS
WADE D. NICHOLS
P00745888
Firm's name
X
3rd Party Designee
u
Firm's address
CHRISTENSEN NICHOLS PLLC, CPA'S 1224 S. RIVER ROAD, SUITE A-104 UT 84790-8313 u SAINT GEORGE
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.
DAA
(4)
Last name
BENJAMIN ELIZA CALLI Sign Here
see instr. and ü here
(2)
Dependents (see instructions):
You
If more than four dependents,
Firm's EIN Phone no.
Self-employed
47-2443935 435-635-4321 Form
1040 (2018)
Form 1040 (2018)
COREY & LEANN COLEMAN
Attach Form(s) W-2. Also attach Form(s) W-2G and 1099-R if tax was withheld.
• Married filing jointly or Qualifying widow(er), $24,000 • Head of household, $18,000 • If you checked any box under Standard deduction, see instructions.
Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2a
Tax-exempt interest
3a
Qualified dividends
4a
IRAs, pensions, and annuities
5a
Social security benefits
6
8
140,102 . . . . . . Total income. Add lines 1 through 5. Add any amount from Schedule 1, line 22 Adjusted gross income. If you have no adjustments to income, enter the amount from line 6; otherwise subtract Schedule 1, line 36, from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Standard deduction or itemized deductions (from Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
Qualified business income deduction (see instructions)
7
Standard Deduction for – • Single or married filing separately, $12,000
1
567-06-1051 Page 2 1,370 1
..........
2a
b
Taxable interest
............
2b
...........
3a
b
Ordinary dividends . . . . . . . . . .
3b
4a 5a
b
Taxable amount
............
4b
b
Taxable amount
............
5b
............
................................................
10
Taxable income. Subtract lines 8 and 9 from line 7. If zero or less, enter -0-
11
a Tax (see instr.)
...........................................
12
(check if any from: 1 Form(s) 8814 2 Form 4972 3 ) b Add any amount from Schedule 2 and check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . u 2,292 b Add any amount from Schedule 3 and check here u a Child tax credit/credit for other dependents
13
Subtract line 12 from line 11. If zero or less, enter -0-
14
Other taxes. Attach Schedule 4
15
Total tax. Add lines 13 and 14
16
Federal income tax withheld from Forms W-2 and 1099
17
Refundable credits:
6
141,472
7
139,562 112,269 5,025 22,268
8 9 10
2,292
12
..................................................
13
........................................................................
14
.........................................................................
15
...............................................
a EIC (see instr.)
2,292 2,292 0 4,542 4,542
11
16
3,599
b Sch 8812
c Form 8863 Add any amount from Schedule 5
Refund Direct deposit? See instructions.
18
19
If line 18 is more than line 15, subtract line 15 from line 18. This is the amount you overpaid . . . . . . . . . .
20a
Amount of line 19 you want refunded to you. If Form 8888 is attached, check here
u u
b d
22 23
Routing number
uc
Type:
Checking
...........
u
3,599 3,599
19 20a
Savings
Account number
Amount of line 19 you want applied to your 2019 estimated tax . . . . . . . u 21 Amount you owe. Subtract line 18 from line 15. For details on how to pay, see instructions Estimated tax penalty (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . u 23
Go to www.irs.gov/Form1040 for instructions and the latest information.
DAA
17
Add lines 16 and 17. These are your total payments
21 Amount You Owe
......................................... ...................................................
18
......
u
943
22 Form
1040 (2018)
Additional Income and Adjustments to Income
SCHEDULE 1
OMB No. 1545-0074
2018
(Form 1040)
u Attach to Form 1040.
Department of the Treasury Internal Revenue Service
u Go to www.irs.gov/Form1040 for instructions and the latest information.
Name(s) shown on Form 1040
Your social security number
COREY & LEANN COLEMAN Additional Income
1-9b Reserved
567-06-1051
............................................................................................
Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
11
Alimony received
11
12
Business income or (loss). Attach Schedule C or C-EZ
13
Capital gain or (loss). Attach Schedule D if required. If not required, check here u
14
Other gains or (losses). Attach Form 4797
.................................................................................... ..............................................
27,034
13
..........................................................
14
............................................................................................
15b
16a Reserved
............................................................................................
16b
17
Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . . . . . . . . . . . .
17
18
Farm income or (loss). Attach Schedule F
18
19
Unemployment compensation
...........................................................
.......................................................................
19 20b 21
113,068
22
140,102
Combine the amounts in the far right column. If you don't have any adjustments to income, enter here and include on Form 1040, line 6. Otherwise, go to line 23
23
Educator expenses
24
Certain business expenses of reservists, performing artists,
................................................
and fee-basis government officials. Attach Form 2106
.............
24
Health savings account deduction. Attach Form 8889
.............
25
26
Moving expenses for members of the Armed Forces. .................................................
26
27
Deductible part of self-employment tax. Attach Schedule SE
28
Self-employed SEP, SIMPLE, and qualified plans
29
Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . . . . . . . .
30
Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31a Alimony paid
......
...............
b Recipient's SSN u
27
1,910
28 29 30 31a
32
IRA deduction
33
Student loan interest deduction
....................................
33
34
Reserved
..........................................................
34
35
Reserved
..........................................................
35
.....................................................
......................
23
25
Attach Form 3903
32
36 Add lines 23 through 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see your tax return instructions.
. DAA
12
15a Reserved
22
.
1-9b
10
20a Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Other income. List type and amount u . . .SEE . . . . . . . . .STATEMENT . . . . . . . . . . . . . . . . . . . . .1 .............................
Adjustments to Income
Attachment Sequence No. 01
1,910 36 Schedule 1 (Form 1040) 2018
Other Taxes
SCHEDULE 4
OMB No. 1545-0074
2018
(Form 1040)
u Attach to Form 1040.
Department of the Treasury Internal Revenue Service
u Go to www.irs.gov/Form1040 for instructions and the latest information.
Name(s) shown on Form 1040
Your social security number
COREY & LEANN COLEMAN Other Taxes
567-06-1051
57
Self-employment tax. Attach Schedule SE
58
Unreported social security and Medicare tax from: Form
59
Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts. Attach Form 5329 if required
60a b
...........................................................
a
b
4137
8919
...............
..............................................................
Household employment taxes. Attach Schedule H
...................................................
.............................................................................................
61
Health care: individual responsibility (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
62
Taxes from:
63
Section 965 net tax liability installment from Form
c 965-A
64
a
8959
b
3,820
58 59 60a 60b 61
722
8960
62
Instructions; enter code(s)
..............................................................
63
Add the amounts in the far right column. These are your total other taxes. Enter
here and on Form 1040, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see your tax return instructions.
. DAA
57
Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if required
.
Attachment Sequence No. 04
4,542 64 Schedule 4 (Form 1040) 2018
Itemized Deductions
SCHEDULE A (Form 1040)
u Go to www.irs.gov/ScheduleA for instructions and the latest information.
Department of the Treasury Internal Revenue Service
(99)
Attach to Form 1040. Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16.
Name(s) shown on Form 1040
07
567-06-1051
Caution: Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses (see instructions) . . . . . . . . . . . . . . . . . . . . . . 2 Enter amount from Form 1040, line 7 139,562 2
1
3 Multiply line 2 by 7.5% (0.075)
3
.........................................
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-
Taxes You Paid
2018 Attachment Sequence No.
Your social security number
COREY & LEANN COLEMAN Medical and Dental Expenses
OMB No. 1545-0074
10,467
.......................................
4
5 State and local taxes. a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general sales taxes instead
X
5a
b State and local real estate taxes (see instructions) . . . . . . . . . . . . . . . . . . . c State and local personal property taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5b 5c
d Add lines 5a through 5c
.............................................
5d
1,269
e Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5e
1,269
of income taxes, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Other taxes. List type and amount u
u
1,269
................................
.......................................................................
6
7 Add lines 5e and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interest You Paid Caution: Your mortgage interest deduction may be limited (see instructions).
7
1,269
8 Home mortgage interest and points. If you didn't use all of your home mortgage loan(s) to buy, build, or improve your home, see instructions and check this box . . . . . . . . . . . . . . . . . . . . . . . . . a Home mortgage interest and points reported to you on Form 1098
u
.................................................................
8a
b 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 person's name, identifying no., and address u . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.......................................................................
8b
c Points not reported to you on Form 1098. See instructions for .........................................................
8c
............................................................
8d
special rules
d Reserved
e Add lines 8a through 8c
.............................................
8e
9 Investment interest. Attach Form 4952 if required. See instructions
..........................................................
9
10 Add lines 8e and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gifts to Charity If you made a gift and got a benefit for it, see instructions.
see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
12 Other than by cash or check. If any gift of $250 or more, see instructions. You must attach Form 8283 if over $500
13 Carryover from prior year 14 Add lines 11 through 13
...............
12
............................................
13
...............................................................................
Casualty and Theft Losses
15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified
Other Itemized Deductions
16 Other—from list in instructions. List type and amount u
Total Itemized Deductions
17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Form 1040, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 If you elect to itemize deductions even though they are less than your standard
14
disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See instructions
............................................................................................
15
...............................................
GAMBLING LOSSES
.........................................................................................................
deduction, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . u For Paperwork Reduction Act Notice, see the Instructions for Form 1040. DAA
10
11 Gifts by cash or check. If you made any gift of $250 or more,
16
111,000
17
112,269
Schedule A (Form 1040) 2018
Profit or Loss From Business
SCHEDULE C (Form 1040)
OMB No. 1545-0074
(Sole Proprietorship)
Department of the Treasury Internal Revenue Service
567-06-1051 B
Principal business or profession, including product or service (see instructions)
Enter code from instructions
ART
u
C
Business name. If no separate business name, leave blank.
E
Business address (including suite or room no.) u
X
D
134 W HARVEST LANE 213 WASHINGTON UT 84780
Other (specify) u . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F
Accounting method:
G H
Did you “materially participate” in the operation of this business during 2018? If “No,” see instructions for limit on losses
I
Did you make any payments in 2018 that would require you to file Form(s) 1099? (see instructions)
J
If "Yes," did you or will you file required Forms 1099?
(1)
Cash
711510
Employer ID number (EIN) (see instr.)
............................................................................................................
City, town or post office, state, and ZIP code
(2)
(3)
Accrual
If you started or acquired this business during 2018, check here
1
............
.................................................................
X
Yes
No
u
.................................
Yes
................................................................................
Yes
X
No No
Income
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . u
1
2
Returns and allowances
2
3 4
Subtract line 2 from line 1
Cost of goods sold (from line 42) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 4
5
Gross profit. Subtract line 4 from line 3
5
6
Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gross income. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . u
7
09
Social security number (SSN)
COREY COLEMAN
Part I
Attachment Sequence No.
u Attach to Form 1040, 1040NR, or 1041; partnerships generally must file Form 1065.
(99)
Name of proprietor
A
2018
u Go to www.irs.gov/ScheduleC for instructions and the latest information.
Part II
.................................................................................................. .................................................................................................
..................................................................................
53,148 53,148 13,466 39,682
6
39,682
7
Expenses. Enter expenses for business use of your home only on line 30.
8
Advertising
9
Car and truck expenses (see
........................
instructions)
.......................
8
1,472
9
18
Office expense (see instructions)
........
18
19
Pension and profit-sharing plans . . . . . . . . .
19
20
Rent or lease (see instructions):
10
Commissions and fees . . . . . . . . . . . .
10
a
Vehicles, machinery, and equipment
11
Contract labor (see instructions) . . . . . . .
11
b
Other business property
12 13
Depletion
12
.........................
14
Depreciation and section 179 expense deduction (not included in Part III) (see instructions) . . . . . . . . . . . . . . . . . . . . . . . Employee benefit programs
15
(other than on line 19) . . . . . . . . . . . . Insurance (other than health) . . . . .
16
Interest (see instructions):
a
Mortgage (paid to banks, etc.)
b
Other
13 14 15
....
16a
.............................
16b
....
20a
.................
20b
21 22
Repairs and maintenance
........
21 22
23
Taxes and licenses
......................
23
24
Travel and meals:
...............
Supplies (not included in Part III)
a
Travel
b
Deductible meals (see instructions)
24b 25
.............................
Utilities
26
Wages (less employment credits)
27a
Other expenses (from line 48)
646
24a
...................................
25
1,630
..................................
26
.......
2,600
27a
...........
17 28
Legal and professional services . . .
17 4,800 b Reserved for future use . . . . . . . . . . . . . . . Total expenses before expenses for business use of home. Add lines 8 through 27a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . u
27b 28
29
Tentative profit or (loss). Subtract line 28 from line 7
29
11,148 28,534
30
Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829
30
1,500
31
27,034
......................................................................
unless using the simplified method (see instructions).
Simplified method filers only: enter the total square footage of: (a) your home: and (b) the part of your home used for business:
300
Method Worksheet in the instructions to figure the amount to enter on line 30
31
1400
. Use the Simplified ............................................
Net profit or (loss). Subtract line 30 from line 29.
•
If a profit, enter on both Schedule 1 (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.
• 32
If you have a loss, check the box that describes your investment in this activity (see instructions).
• If you checked 32a, enter the loss on both Schedule 1 (Form 1040), line 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.
•
32a
All investment is at risk.
} 32b
Some investment is not at risk.
If you checked 32b, you must attach Form 6198. Your loss may be limited.
For Paperwork Reduction Act Notice, see the separate instructions. DAA
}
If a loss, you must go to line 32.
Schedule C (Form 1040) 2018
COREY COLEMAN
567-06-1051 ART
Schedule C (Form 1040) 2018
Part III 33
Method(s) used to value closing inventory:
34
Page 2
Cost of Goods Sold (see instructions) a
b
Cost
X
c
Lower of cost or market
Other (attach explanation)
Was there any change in determining quantities, costs, or valuations between opening and closing inventory?
35
Inventory at beginning of year. If different from last year's closing inventory, attach explanation
36
Purchases less cost of items withdrawn for personal use
X
Yes
If "Yes," attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
No
0
.......................................
35
.................................................................
36
37
Cost of labor. Do not include any amounts paid to yourself . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37
38
Materials and supplies
38
10,950
39
Other costs
...............................................................................................................
39
2,516
40
Add lines 35 through 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
40
13,466
41
Inventory at end of year
...................................................................................................
41
0
42
Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
42
13,466
Part IV
....................................................................................................
SEE STATEMENT 2
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.
01/01/17
43
When did you place your vehicle in service for business purposes? (month, day, year) u
44
Of the total number of miles you drove your vehicle during 2018, enter the number of miles you used your vehicle for:
a Business
2,700
..................
b Commuting (see instructions)
45
Was your vehicle available for personal use during off-duty hours?
46
Do you (or your spouse) have another vehicle available for personal use?
47a
Do you have evidence to support your deduction?
b If "Yes," is the evidence written?
Part V
................................
..................
c Other
12,300
..................
................................................................ .........................................................
.................................................................................
...................................................................................................
X X X
Yes
No
Yes
No
Yes Yes
No
X
No
Other Expenses. List below business expenses not included on lines 8-26 or line 30.
CELL PHONE . . INTERNET ....................................................................................................................................... . . AMORTIZATION ....................................................................................................................................... . ........................................................................................................................................
1,800 600 200
. ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................ . ........................................................................................................................................
48 DAA
Total other expenses. Enter here and on line 27a
.......................................................................
48
2,600
Schedule C (Form 1040) 2018
SCHEDULE SE (Form 1040)
OMB No. 1545-0074
Self-Employment Tax
2018
u Go to www.irs.gov/ScheduleSE for instructions and the latest information.
Attachment Sequence No.
Department of the Treasury u Attach to Form 1040 or Form 1040NR. Internal Revenue Service (99) Name of person with self-employment income (as shown on Form 1040 or Form 1040NR) Social security number of person
COREY
with self-employment income u
COLEMAN
17
567-06-1051
Before you begin: To determine if you must file Schedule SE, see the instructions.
May I Use Short Schedule SE or Must I Use Long Schedule SE? Note: Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE in the instructions. Did you receive wages or tips in 2018? No
q
Yes
q
q
Are you a minister, member of a religious order, or Christian Science practitioner who received IRS approval not to be taxed on earnings from these sources, but you owe self-employment tax on other earnings?
Yes
Was the total of your wages and tips subject to social security or railroad retirement (tier 1) tax plus your net earnings from self-employment more than $128,400?
u
u
No
No
q
q
Yes
Are you using one of the optional methods to figure your net earnings (see instructions)?
Did you receive tips subject to social security or Medicare tax that you didn't report to your employer?
u
No
q
q
No
Yes
Did you receive church employee income (see instructions) reported on Form W-2 of $108.28 or more?
q
Yes
u
t
Yes
u
No
Did you report any wages on Form 8919, Uncollected Social Security and Medicare Tax on Wages?
No
Yes
u q
u
You may use Short Schedule SE below
You must use Long Schedule SE on page 2
Section A — Short Schedule SE. Caution: Read above to see if you can use Short Schedule SE. 1a
Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH . . . . . . . . . . . .
2
1a
If you received social security retirement or disability benefits, enter the amount of Conservation Reserve
1b (
)
Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Ministers and members of religious orders, see instructions for types of income to report on .......................................................................
2
3
Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
27,034 27,034
4
Multiply line 3 by 92.35% (0.9235). If less than $400, you don't owe self-employment tax; don't
4
24,966
5
3,820
this line. See instructions for other income to report
file this schedule unless you have an amount on line 1b
..............................................................
u
Note: If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.
5
Self-employment tax. If the amount on line 4 is:
•
$128,400 or less, multiply line 4 by 15.3% (0.153). Enter the result here and on Schedule 4 (Form
1040), line 57, or Form 1040NR, line 55
•
More than $128,400, multiply line 4 by 2.9% (0.029). Then, add $15,921.60 to the result.
Enter the total here and on Schedule 4 (Form 1040), line 57, or Form 1040NR, line 55
6
................................
Deduction for one-half of self-employment tax. Multiply line 5 by 50% (0.50). Enter the result here and on
Schedule 1 (Form 1040), line 27, or Form 1040NR, line 27
..........................
For Paperwork Reduction Act Notice, see your tax return instructions.
DAA
6
1,910 Schedule SE (Form 1040) 2018
SCHEDULE 8812 (Form 1040)
Additional Child Tax Credit u Attach to Form 1040 or Form 1040NR.
.
.....
OMB No. 1545-0074
t
2018
1040NR
u Go to www.irs.gov/Schedule8812 for instructions and the latest
Department of the Treasury Internal Revenue Service (99)
8812
Attachment Sequence No.
information.
Name(s) shown on return
47
Your social security number
COREY & LEANN COLEMAN Part I
1040
567-06-1051
All Filers
Caution: If you file Form 2555 or 2555-EZ, stop here; you cannot claim the additional child tax credit. 1
If you are required to use the worksheet in Pub. 972, enter the amount from line 10 of the Child Tax Credit and Credit for Other Dependents Worksheet in the publication. Otherwise:
1040 filers:
Enter the amount from line 8 of your Child Tax Credit and Credit for Other Dependents Worksheet (see the instructions for Form 1040, line 12a).
1
6,000
2
1040NR filers: Enter the amount from line 8 of your Child Tax Credit and Credit for Other Dependents Worksheet (see the instructions for Form 1040NR, line 49).
2
Enter the amount from Form 1040, line 12a, or Form 1040NR, line 49
3
Subtract line 2 from line 1. If zero, stop here; you cannot claim this credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 X $1,400. Number of qualifying children under 17 with the required social security number:
3
2,292 3,708
Enter the result. If zero, stop here; you cannot claim this credit
4
4,200
5
3,708
8
3,599
13
2,015 3,599
4
..................................................
........................................................
TIP: The number of children you use for this line is the same as the number of children you used for line 1 of the Child Tax Credit and Credit for Other Dependents Worksheet. Enter the smaller of line 3 or line 4
5 6a
.....................................................................................
Earned income (see separate instructions)
...........................................
b Nontaxable combat pay (see separate instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
26,494
7
23,994
6b
Is the amount on line 6a more than $2,500?
X 8
6a
No. Leave line 7 blank and enter -0- on line 8. Yes. Subtract $2,500 from the amount on line 6a. Enter the result
Multiply the amount on line 7 by 15% (0.15) and enter the result
...............
........................................................
Next. On line 4, is the amount $4,200 or more? No. If line 8 is zero, stop here; you cannot claim this credit. Otherwise, skip Part II and enter the smaller of line 5 or line 8 on line 15.
X
Yes. If line 8 is equal to or more than line 5, skip Part II and enter the amount from line 5 on line 15. Otherwise, go to line 9.
Part II 9
Certain Filers Who Have Three or More Qualifying Children
Withheld social security, Medicare, and Additional Medicare taxes from Form(s) W-2, boxes 4 and 6. If married filing jointly, include your spouse's amounts with yours. If your employer withheld or you paid Additional Medicare Tax or tier 1 RRTA taxes, see separate instructions
10
1040 filers:
........................
9
105
Enter the total of the amounts from Schedule 1 (Form 1040), line 27, and Schedule 4 (Form 1040), line 58, plus any taxes that you identified using code "UT" and entered on Schedule 4 (Form 1040), line 62.
10
1,910
11
2,015
1040NR filers: Enter the total of the amounts from Form 1040NR, lines 27 and 56, plus any taxes that you identified using code "UT" and entered on line 60.
11
Add lines 9 and 10
12
1040 filers:
13
12 1040NR filers: Enter the amount from Form 1040NR, line 67. Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
Enter the larger of line 8 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Next, enter the smaller of line 5 or line 14 on line 15.
Part III 15
....................................................................
Enter the total of the amounts from Form 1040, line 17a, and Schedule 5 (Form 1040), line 72.
14
Additional Child Tax Credit
This is your additional child tax credit
...............................................................................
15
1040 . ..... 1040NR
For Paperwork Reduction Act Notice, see your tax return instructions. DAA
3,599 Enter this amount on Form 1040, line 17b, or Form 1040NR, line 64.
t Schedule 8812 (Form 1040) 2018
Form
8867
Department of the Treasury Internal Revenue Service
Paid Preparer's Due Diligence Checklist
OMB No. 1545-0074
Earned Income Credit (EIC), American Opportunity Tax Credit (AOTC), Child Tax Credit (CTC) (including the Additional Child Tax Credit (ACTC) and Credit for Other Dependents (ODC)), and Head of Household (HOH) Filing Status u To be completed by preparer and filed with Form 1040, 1040NR, 1040SS, or 1040PR. u Go to www.irs.gov/Form8867 for instructions and the latest information.
Taxpayer name(s) shown on return
2018
Attachment Sequence No.
70
Taxpayer identification number
COREY & LEANN COLEMAN
567-06-1051
Enter preparer's name and PTIN
WADE D. NICHOLS
P00745888
Part I Due Diligence Requirements Please check the appropriate box for the credit(s) and/or HOH filing status claimed on this return and complete the related Parts I–V for the benefit(s), and/or HOH filing status claimed (check all that apply).
EIC
CTC/ ACTC/ODC
AOTC
X
Did you complete the return based on information for tax year 2018 provided by the taxpayer or reasonably obtained by you? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X
Yes
No
2
If credits are claimed on the return, did you complete the applicable EIC and/ or CTC/ACTC/ODC worksheets found in the Form 1040, 1040SS, 1040PR, or 1040NR instructions, and/or the AOTC worksheet found in the Form 8863 instructions, or your own worksheet(s) that provides the same information, and all related forms and schedules for each credit claimed? . . . . . . . . . . . . . . . . . . . . . . . . . . .
X
Yes
No
3
Did you satisfy the knowledge requirement? To meet the knowledge requirement, you must do both of the following. = Interview the taxpayer, ask questions, and document the taxpayer’s responses to determine that the taxpayer is eligible to claim the credit(s) and/or HOH filing status. = Review information to determine that the taxpayer is eligible to claim the credit(s) and/or HOH filing status and the amount of any credit(s) claimed.
X
Yes
No
1
4
HOH
N/A
Did any information provided by the taxpayer or a third party for use in preparing the return, or information reasonably known to you, appear to be incorrect, incomplete, or inconsistent? (If “Yes,” answer questions 4a and 4b. If “No,” go to question 5.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
a
Did you make reasonable inquiries to determine the correct, complete, and consistent information? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
b
Did you document your inquiries? (Documentation should include the questions you asked, whom you asked, when you asked, the information that was provided, and the impact the information had on your preparation of the return.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
X
Yes
No
X
Yes
No
X
Yes
No
N/A
Yes
No
N/A
Yes
No
5
Did you satisfy the record retention requirement? To meet the record retention requirement, you must keep a copy of your documentation referenced in 4b, a copy of this Form 8867, a copy of any applicable worksheet(s), a record of how, when, and from whom the information used to prepare Form 8867 and any applicable worksheet(s) was obtained, and a copy of any document(s) provided by the taxpayer that you relied on to determine eligibility for the credit(s) and/or HOH filing status or to compute the amount of the credit(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List those documents, if any, that you relied on.
X
No
SOCIAL SERVICE RECORDS OR STATEMENT
Did you ask the taxpayer whether he/she could provide documentation to substantiate eligibility for the credit(s) and/or HOH filing status and the amount of any credit(s) claimed on the return if his/her return is selected for audit? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
7
Did you ask the taxpayer if any of these credits were disallowed or reduced in a previous year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (If credits were disallowed or reduced, go to question 7a; if not, go to question 8.)
a 8
Did you complete the required recertification Form 8862? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If the taxpayer is reporting self-employment income, did you ask questions to prepare a complete and correct Form 1040, Schedule C? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
For Paperwork Reduction Act Notice, see separate instructions. DAA
X
N/A Form
8867 (2018)
COREY & LEANN COLEMAN
567-06-1051
Form 8867 (2018)
Page
Due Diligence Questions for Returns Claiming EIC (If the return does not claim EIC, go to Part III.) CTC/ EIC ACTC/ODC 9a Have you determined that this taxpayer is, in fact, eligible to claim the EIC for the number of children for whom the EIC is claimed, or to claim the EIC if the taxpayer has no qualifying child? (Skip 9b and 9c if the taxpayer is claiming Yes No the EIC and does not have a qualifying child.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Part II
b Did you ask the taxpayer if the child lived with the taxpayer for over half of the year, even if the taxpayer has supported the child the entire year? . . . . . . . . . . . . . . . c Did you explain to the taxpayer the rules about claiming the EIC when a child is the qualifying child of more than one person (tiebreaker rules)? . . . . . . . . . . . . . . . . . . . . Part III
Yes
No
Yes N/A
No
11
12
HOH
Due Diligence Questions for Returns Claiming CTC/ACTC/ODC (If the return does not claim CTC, ACTC, or ODC, go to Part IV.) CTC/ ACTC/ODC
EIC 10
AOTC
Have you determined that each qualifying person for the CTC/ACTC/ODC is the taxpayer’s dependent who is a citizen, national, or resident of the United States?
X
Did you explain to the taxpayer that he/she may not claim the CTC/ACTC if the taxpayer has not lived with the child for over half of the year, even if the taxpayer has supported the child, unless the child’s custodial parent has released a claim to exemption for the child? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did you explain to the taxpayer the rules about claiming the CTC/ACTC/ODC for a child of divorced or separated parents (or parents who live apart), including any requirement to attach a Form 8332 or similar statement to the return? . . . . . . . . . .
Yes
No
Yes
No
AOTC
HOH
N/A
X
Yes N/A
No
Part IV
Due Diligence Questions for Returns Claiming AOTC (If the return does not claim AOTC, go to Part V.) CTC/ EIC AOTC HOH ACTC/ODC 13 Did the taxpayer provide the required substantiation for the credit, including a Form 1098-T and/or receipts for the qualified tuition and related expenses Yes No for the claimed AOTC? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part V Due Diligence Questions for Claiming HOH (If the return does not claim HOH filing status, go to Part VI.) CTC/ EIC AOTC HOH ACTC/ODC 14 Have you determined that the taxpayer was unmarried or considered unmarried on the last day of the tax year and provided more than half of the Yes No cost of keeping up a home for the year for a qualifying person? . . . . . . . . . . . . . . . . . . . . . . . Part VI Eligibility Certification u You will have complied with all due diligence requirements for claiming the applicable credit(s) and/or HOH filing status on the return of the taxpayer identified above if you: A. Interview the taxpayer, ask adequate questions, document the taxpayer’s responses on the return or in your notes, review adequate information to determine if the taxpayer is eligible to claim the credit(s) and/or HOH filing status and to determine the amount of the credit(s) claimed; B. Complete this Form 8867 truthfully and accurately and complete the actions described in this checklist for any applicable credit(s) claimed and HOH filing status, if claimed; C. Submit Form 8867 in the manner required; and D. Keep all five of the following records for 3 years from the latest of the dates specified in the Form 8867 instructions under Document Retention. 1. A copy of Form 8867; 2. The applicable worksheet(s) or your own worksheet(s) for any credit(s) claimed; 3. Copies of any documents provided by the taxpayer on which you relied to determine eligibility for the credit(s) and/or HOH filing status; A record of how, when, and from whom the information used to prepare this form and the applicable worksheet(s) was obtained; and 5. A record of any additional questions you may have asked to determine eligibility to claim the credit(s), and/or HOH filing status and the amount(s) of any credit(s) claimed and the taxpayer’s answers. u If you have not complied with all due diligence requirements, you may have to pay a $520 penalty for each failure to comply related to a claim of an applicable credit or HOH filing status. 4.
15 DAA
Do you certify that all of the answers on this Form 8867 are, to the best of your knowledge, true, correct, and complete? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X
Yes
No Form
8867 (2018)
Form
Depreciation and Amortization
4562
Department of the Treasury Internal Revenue Service
OMB No. 1545-0172
(Including Information on Listed Property) u Attach to your tax return.
2018 Attachment Sequence No.
u Go to www.irs.gov/Form4562 for instructions and the latest information.
(99)
Name(s) shown on return
179
Identifying number
COREY & LEANN COLEMAN
567-06-1051
Business or activity to which this form relates
ART Part I
Election To Expense Certain Property Under Section 179 Note: If you have any listed property, complete Part V before you complete Part I.
1
Maximum amount (see instructions)
......................................................................................
1
2
Total cost of section 179 property placed in service (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
3
Threshold cost of section 179 property before reduction in limitation (see instructions)
....................................
3
4
Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0-
................................................
4
5
Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing separately, see instructions
6
(a) Description of property
7
Listed property. Enter the amount from line 29
8
Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7
9
Tentative deduction. Enter the smaller of line 5 or line 8
................................................
(c) Elected cost
7
Carryover of disallowed deduction from line 13 of your 2017 Form 4562
11
Business income limitation. Enter the smaller of business income (not less than zero) or line 5. See instructions
12
Section 179 expense deduction. Add lines 9 and 10, but don't enter more than line 11
Part II
9
..................................................................
10
14
8
.....................................
..................................................
10
.........
11
....................................
12
13 Carryover of disallowed deduction to 2019. Add lines 9 and 10, less line 12 . . . . . . . . . . . . . . . . Note: Don't use Part II or Part III below for listed property. Instead, use Part V.
2,500,000
5
.............
(b) Cost (business use only)
1,000,000
13
Special Depreciation Allowance and Other Depreciation (Don’t include listed property. See instructions.)
Special depreciation allowance for qualified property (other than listed property) placed in service ......................................................................................
14
15
Property subject to section 168(f)(1) election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
16
Other depreciation (including ACRS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16
during the tax year. See instructions
Part III
MACRS Depreciation (Don’t include listed property. See instructions.) Section A
17
MACRS deductions for assets placed in service in tax years beginning before 2018
18
If you are electing to group any assets placed in service during the tax year into one or more general asset accounts, check here . . . . . . . . . . . . . . . .
......................................
0
17
u
Section B—Assets Placed in Service During 2018 Tax Year Using the General Depreciation System (a) Classification of property
19a
3-year property
b
5-year property
c
7-year property
(b) Month and year placed in service
(c) Basis for depreciation (business/investment use only–see instructions)
(d) Recovery period
(e) Convention
(f) Method
(g) Depreciation deduction
d 10-year property e 15-year property f
20-year property
g 25-year property
25 yrs.
h Residential rental property
27.5 yrs.
MM
S/L
27.5 yrs.
MM
S/L
39 yrs.
MM
S/L
i
20a
Nonresidential real property
S/L
MM
S/L Section C—Assets Placed in Service During 2018 Tax Year Using the Alternative Depreciation System
Class life
S/L
b 12-year
12 yrs.
c
30-year
30 yrs.
MM
S/L
d 40-year
40 yrs.
MM
S/L
Part IV 21 22
S/L
Summary (See instructions.)
Listed property. Enter amount from line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter here and on the appropriate lines of your return. Partnerships and S corporations—see instructions . . . . . . . . . . . . . . . . . . . . . . 23 For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section 263A costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 For Paperwork Reduction Act Notice, see separate instructions. DAA
21 22
Form
4562 (2018)
COREY & LEANN COLEMAN
567-06-1051
Form 4562 (2018)
Part V
Page
2
Listed Property (Include automobiles, certain other vehicles, certain aircraft, and property used for entertainment, recreation, or amusement.) Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable. Section A—Depreciation and Other Information (Caution: See the instructions for limits for passenger automobiles.)
24a
X
Do you have evidence to support the business/investment use claimed? (a)
(b) Date placed in service
Type of property (list vehicles first)
(c) Business/ investment use percentage
Yes
No
(e) Basis for depreciation (business/investment use only)
(d) Cost or other basis
24b
X
Yes
If "Yes," is the evidence written?
(f) Recovery period
No
(g)
(h)
(i)
Method/ Convention
Depreciation deduction
Elected section 179 cost
25
Special depreciation allowance for qualified listed property placed in service during the tax year and used more than 50% in a qualified business use. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . .
26
Property used more than 50% in a qualified business use:
25
% %
27
Property used 50% or less in a qualified business use:
AUTO 01/01/17
18.00 %
S/L-
28
% Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1
29
Add amounts in column (i), line 26. Enter here and on line 7, page 1
S/L-
28
..........................
29
.................................................................
Section B—Information on Use of Vehicles Complete this section for vehicles used by a sole proprietor, partner, or other “more than 5% owner,” or related person. If you provided vehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles. 30
Total business/investment miles driven during the year (don't include commuting miles)
Total commuting miles driven during the year
32
Total other personal (noncommuting) miles driven
...................................
(e)
(f)
Vehicle 5
Vehicle 6
2,700 12,300 15,000 Yes
Was the vehicle available for personal ............................
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
X
Was the vehicle used primarily by a more than 5% owner or related person?
36
(d) Vehicle 4
.........
...........................................
use during off-duty hours?
35
(c) Vehicle 3
Total miles driven during the year. Add lines 30 through 32
34
(b) Vehicle 2
.............
31
33
(a) Vehicle 1
....................
Is another vehicle available for personal use? . . . . . . . . .
X X
Section C—Questions for Employers Who Provide Vehicles for Use by Their Employees Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who aren't more than 5% owners or related persons. See instructions. 37
Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by your employees? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
38
Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees? See the instructions for vehicles used by corporate officers, directors, or 1% or more owners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
39
Do you treat all use of vehicles by employees as personal use?
40
Do you provide more than five vehicles to your employees, obtain information from your employees about the
...........................................................................
use of the vehicles, and retain the information received? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
41
Do you meet the requirements concerning qualified automobile demonstration use? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note: If your answer to 37, 38, 39, 40, or 41 is “Yes,” don’t complete Section B for the covered vehicles.
Part VI
Amortization (a) Description of costs
(b) Date amortization begins
(c)
(d)
Amortizable amount
Code section
42
Amortization of costs that begins during your 2018 tax year (see instructions):
43 44
Amortization of costs that began before your 2018 tax year
DAA
(e) Amortization period or percentage
...............................................................
Total. Add amounts in column (f). See the instructions for where to report
................................................
(f) Amortization for this year
200 200
43 44 Form
4562 (2018)
Federal Statements
567-06-1051
Statement 1 - Schedule 1 (1040), Line 21 - Other Income Description GAMBLING WINNINGS RANCHO MESQUITE CASINO TOTAL
Amount $ $
110,568 2,500 113,068
1
Federal Statements
567-06-1051
Art Statement 2 - Schedule C, Cost of Goods Sold, Line 39 - Other Costs Description TRINITY UNIVERSAL TOTAL
Amount $ $
2,516 2,516
2
COPY - Do not file Form
4868
Department of the Treasury Internal Revenue Service
OMB No. 1545-0074
Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
2018
u Go to www.irs.gov/Form4868 for the latest information.
(99)
(on bottom of page)
CUT HERE
EXTENSION REQUEST ORIGINALLY FILED ELECTRONICALLY Form
4868
Department of the Treasury Internal Revenue Service
Part I 1
(99)
For calendar year 2018, or other tax year beginning
Identification
UT 3
.................
ZIP Code
84790
Spouse's social security number
539-06-6219
0
...................
7 Amount you're paying (see instr.) State
For Privacy Act and Paperwork Reduction Act Notice, see page 4. DAA
4 (see instructions)
213
ST GEORGE
0 0
$
6 Balance due. Subtract line 5 from line
3155 S HIDDEN VALLEY DR
567-06-1051
Individual Income Tax
5 Total 2018 payments
COLEMAN COLEMAN
City, town, or post office
Your social security number
2018
.
4 Estimate of total tax liability for 2018
Address (see instructions)
2
, and ending
Part II
Your name(s) (see instructions)
COREY LEANN
OMB No. 1545-0074
Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
0
.....
8 Check here if you're "out of the country" and a U.S. citizen or resident (see instructions) . . . . . . . . . . . . . . . . . . . . . . 9
Check here if you file Form 1040NR or 1040NR-EZ and didn't receive wages as an employee subject to U.S. income tax withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Form
4868 (2018)
Form
1040
2018
Auto Worksheet
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN Description
567-06-1051
.............................................
ART C
Form/Schedule Asset Listing Number Vehicle 1
..................
Vehicle 2
..................
Vehicle 3
..................
Vehicle 4
..................
............
1
Description
Date
3 01/01/17 AUTO
Vehicle 1
General Information 1.
Total mileage
2. 3.
Business miles ( 54.5 cents per mile)
4.
Other mileage
5.
Business use percentage
.............................................
Commuting mileage
Unit number
.....................
Vehicle 2
Vehicle 3
Vehicle 4
15,000 2,700
....................................
.......................................... .............................
12,300 18.00
%
%
%
%
18.00
%
%
%
%
Actual Expenses 6.
Parking fees and tolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 a.
Gasoline
..............................................
b. Oil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c. Repairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d. Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e. Tires . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f. Car washes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . g. Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . h. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i.
Registration
j.
Licenses
...........................................
..............................................
k. Property taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . l. Other vehicle expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . m. Vehicle rentals (net of inclusion amount)
..................
8. 9.
Total expenses. Add lines 7a - 7m
10.
Business use portion of actual expenses
11.
Depreciation
12.
Total actual expense allowable. Add lines 6, 10 and 11
...................
Business use percentage from line 5
................. .............
..........................................
Standard Mileage Rate Method 13. 14.
Business mileage (line 2) multiplied by applicable rate
15.
Line 7h and 7k (Int & taxes) multiplied by bus pct (line 5)
16.
Standard mileage rate
Parking fees and tolls from line 6
.....................
................................
Vehicle expense
Allowable Deduction
1,472 1,472 Vehicle rentals
1,472
Vehicle depreciation
Total allowable deduction
1,472
PAGE 1 OF 1
Form
1040
Child Tax Credit and Credit for Other Dependents Worksheets
Name
2018
Taxpayer Identification Number
COREY & LEANN COLEMAN
567-06-1051
Child Tax Credit & Credit for Other Dependents Worksheet - Form 1040, Line 12a or Form 1040NR, Line 49
3
1. Number of qualifying children under 17 with the required social security number:
x $2,000. Enter the result. . . . . . . . . . . . . . . . x $500 . Enter the result.
1.
2. Number of other dependents, including qualifying children who are not under 17 or who do not have the required social security number: 0
2.
3. Add lines 1 and 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Enter the amount from Form 1040, line 7 or Form 1040NR, line 35.
................................................................
4.
5. Enter the total of any exclusion of income from Puerto Rico, and amounts from Form 2555, lines 45 and 50 or Form 2555-EZ, line 18 . . . . .
5.
6. Add lines 4 and 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Enter $400,000 if married filing jointly; $200,000 if single, married filing separately, head of household, or qualifying widow(er)
7.
6,000 6,000 139,562 139,562 400,000
8. Is the amount on line 6 more than the amount on line 7?
X
No. Leave line 8 blank. Enter -0- on line 9. Yes. Subtract line 7 from line 6. If the result is not a multiple of $1,000, increase it to the next multiple of $1,000.
}
..........
8.
9. Multiply the amount on line 8 by 5% (.05). Enter the result. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
10. Subtract line 9 from line 3. If zero or less, stop here; you cannot take this credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10.
11. Enter the amount from Form 1040, line 11 or Form 1040NR, line 45.
11.
...............................................................
0 6,000 2,292
12. Add the amounts from Schedule 3, lines 48, 49, 50 and 51 or Form 1040NR, lines 46, 47 & 48, plus any amounts from Form 5695, line 30, Form 8910, line 15, Form 8936, line 23, and Schedule R, line 22. Enter the total. . . . . . . . . . . . . . . . .
12.
13. Subtract line 12 from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. Are you claiming any of the following credits?
13.
Mortgage interest credit, Form 8396
X
Adoption credit, Form 8839
Residential energy efficient property credit, Form 5695, Part I
2,292
District of Columbia first-time homebuyer credit, Form 8859
No. Enter-0-. Yes. If you are filing Form 2555 or 2555-EZ, enter -0-.
}
......................................
14.
0
15.
2,292
16.
2,292
Otherwise, enter the amount from Child Tax Credit - Line 14 Worksheet below.
15. Subtract line 14 from line 13. Enter the result.
...................................................................................
16. Child tax credit and credit for other dependents. If line 10 is more than line 15, enter the amount from line 15, otherwise, enter the amount from line 10. Enter the amount from line 16 on Form 1040, line 12a, or Form 1040NR, line 49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Child Tax Credit - Line 14 Worksheet Use this worksheet only if you checked "Yes" on line 14 of the Child Tax Credit & Credit for Other Dependents Worksheet above and you are not filing Form 2555 or 2555-EZ.
1. Enter the amount from line 10 of the Child Tax Credit & Credit for Other Dependents Worksheet above.
...............................
1.
2. Number of qualifying children under age 17 with the required social security number:
x $1,400. Enter the result. . . . . . . . . . . . . .
2.
3. Enter the taxable earned income from the Child Tax Credit Taxable Earned Income Worksheet.
......................................
3.
.....................................................
4.
....................................................................
5.
4. Is the amount on line 3 more than $2,500? No. Leave line 4 blank, enter -0- on line 5, and go to line 6. Yes. Subtract $2,500 from the amount on line 3. Enter the result.
5. Multiply the amount on line 4 by 15% (.15) and enter the result. 6. On line 2 of this worksheet, is the amount $4,200 or more?
}
No. If line 2 or line 5 above is zero, enter the amount from line 1 above on line 14 of this worksheet. Do not complete the rest of this worksheet. Instead, go back to the Child Tax Credit & Credit for Other Dependents Worksheet and enter -0- on line 14, and complete lines 15 and 16 If both line 2 and line 5 are more than zero, leave lines 7 through 10 blank, enter -0- on line 11, go to line 12. Yes. If line 5 above is equal to or more than line 1 above, leave lines 7 through 10 blank, enter -0- on line 11, and go to line 12 below. Otherwise go to line 7.
7. If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use the Additional Medicare Tax and RRTA Tax
Worksheet to figure the amount to enter; otherwise enter the total social security and Medicare taxes withheld from your pay (and your spouse's if filing a joint return). These taxes should be shown in boxes 4 and 6 of your Form(s) W-2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. Enter the total of the amounts from Schedule 1, line 27 and Schedule 4, line 58 (Form 1040NR, lines 27 and 56), plus any taxes identified with code "UT" on the dotted line next to Schedule 4, line 62 (Form 1040NR, line 60). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Add lines 7 and 8. Enter the total.
..............................................................................................
10. Add the amounts from Form 1040, lines 17a and Schedule 5, line 72 or Form 1040NR, line 67. Enter total.
8. 9.
............................
10.
11. Subtract line 10 from line 9. If the result is zero or less, enter -0-. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11.
12. Enter the larger of line 5 or line 11.
12.
.............................................................................................
13. Enter the smaller of line 2 or line 12.
13.
14. Is the amount on line 13 of this worksheet more than the amount on line 1? No. Subtract line 13 from line 1. Enter the result. Yes.
Enter -0-.
}
....................................................................
14.
Next, complete Form 8396, Form 8839, Form 5695 (Part I), or Form 8859 where applicable.
15. Enter the total of the amounts from Form 8396, line 9, Form 8839, line 16, Form 5695, line 15 and Form 8859, line 3. Enter this amount on line 14 of the Child Tax Credit and Credit for Other Dependents Worksheet.
15.
Form
1040
2018
Child Tax Credit - Taxable Earned Income Worksheet
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN
567-06-1051
Before you begin: Use this worksheet only if you were sent here from the Line 14 Worksheet or line 6a of Schedule 8812, Child Tax Credit. Disregard community property laws when figuring the amounts to enter on this worksheet. If married filing jointly, include your spouse's amounts with yours when completing this worksheet.
1.a. Enter the amount from Form 1040, line 1 or Form 1040NR, line 8.
........................................................
1a.
b. Enter the amount of any nontaxable combat pay received. Also enter this amount on Schedule 8812, line 6b. This amount should be shown in Form(s) W-2, box 12, with code Q. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b.
1,370
Next, if you are filing Schedule C, C-EZ, F or SE, or you received a Schedule K-1 (Form 1065), go to line 2a. Otherwise, skip lines 2a through 2e and go to line 3. 2.a. Enter any statutory employee income reported on line 1 of Schedule C or C-EZ
..........................................
b. Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming).* Reduce this amount by any partnership section 179 expense deduction, any depletion on oil and gas properties, and any unreimbursed nonfarm partnership expenses you deducted on Schedule E. Do not include any statutory employee income or any other amounts exempt from self-employment tax. c. Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A.* Reduce this amount by any partnership section 179 expense deduction, any depletion on oil and gas properties, and any unreimbursed farm partnership expenses you deducted on Schedule E. Do not include any amounts exempt from self-employment tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2c.
d. If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Otherwise, skip this line and enter on line 2e the amount from line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2d.
e. If line 2c is a profit, enter the smaller of line 2c or line 2d. If line 2c is a (loss), enter the (loss) from line 2c. . . . . . . . . . . . . . . . 3.
Combine lines 1a, 1b, 2a, 2b, and 2e. If zero or less, stop. Do not complete the rest of this worksheet. Instead, enter -0- on line 3 of the Line 14 Worksheet or line 6a of Schedule 8812, whichever applies.
4.
Enter any amount included on line 1a that is:
2a.
2b.
27,034
2e. 3.
28,404
........................................
5.
............................................................................................
6.
1,910 1,910 26,494
.............................
a. A scholarship or fellowship grant not reported on Form W-2
..................................
4a.
b. For work done while an inmate in a penal institution (enter "PRI" and this amount on the dotted line next to line 1 of Form 1040 or line 8 of Form 1040NR)
4b.
c. A pension or annuity from a nonqualified deferred compensation plan or a section 457 plan (enter "DFC" and this amount on the dotted line next to line 1 of Form 1040 or line 8 of Form 1040NR). This amount may be shown in box 11 of your Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity.
4c.
.........................
5.
Enter the amount from Schedule 1 (Form 1040), line 27 or Form 1040NR, line 27
6.
Add lines 4a through 4c, and 5
7.
Subtract line 6 from line 3
.............................................................................................
7.
If you were sent here from the Line 14 Worksheet, enter this amount on line 3 of that worksheet. If you were sent here from Schedule 8812, enter this amount on line 6a of that form. *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Put your name and social security number on Schedule SE and attach it to your return.
Federal Statements
567-06-1051
Schedule A, Line 5a - State and Local Taxes Description STATE WITHHOLDING ON W-2S STATE TAX PAYMENTS TOTAL INCOME TAXES GENERAL SALES TAX TOTAL SALES TAXES* *SALES TAXES ARE BEING DEDUCTED
Amount $
37 127 164 1,269 1,269
Federal Statements
567-06-1051
Art Schedule C, Line 1 - Gross Receipts or Sales Description DUMMYFACE TRINITY UNIVERSAL INSURANCE TOTAL
Amount $ $
50,632 2,516 53,148
Form
1040 COREY & LEANN COLEMAN
Name Healthcare
2018
Health Care: Individual Responsibility Worksheet
567-06-1051
Taxpayer identification number
...........................................................................................................................................................
Percentage Income Method Calculation 1. Annual household income
...........................................................................................................................................................
2. Threshold amount for filing an income tax return
...................................................................................................................................
139,562 24,000 115,562 0.025 2,889
1. 2.
3. Excess income (line 1 - line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Applicable percentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Percentage income amount (line 3 x line 4)
.........................................................................................................................................
5.
Flat Dollar Method Calculation
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
6. Total individuals without coverage or exemption (maximum of 5)
7. Individuals age 18 or older 8. Individuals under age 18 9. One-half of line 8 10. Add lines 7 and 9 11. Applicable dollar amount
695
695
695
695
695
695
695
2,085
2,085
2,085
2,085
2,085
2,085
2,085
12. Line 10 times line 11
5 2 3 1.5 3.5 695 2,433
5 2 3 1.5 3.5 695 2,433
5 2 3 1.5 3.5 695 2,433
2,085
2,085
2,085
2,085
2,085
2,085
2,889 2,889
2,889 2,889
2,889 2,889
695
695
2,085
2,085
13. 300% of applicable dollar amount
14. Flat dollar amount (lesser of line 12 or line 13)
15. Percentage income amount (line 5 for all months line 6 is more than zero)
16. Greater of line 14 or line 15
Individual Shared Responsibility Penalty Calculation 17. Sum of line 16 for all months 18. Divide line 17 by 12.0
.....................................................................................................................................................
17.
............................................................................................................................................................
18.
19. Sum of line 6 for all months
......................................................................................................................................................
20. National average for bronze plan
..................................................................................................................................................
21. Total premium for bronze plan (line 19 x line 20)
.................................................................................................................................
22. Total shared responsibility penalty (lesser of line 18 or line 21)
..................................................................................................................
19. 20. 21. 22.
8,667 722 15 283 4,245 722
Form
1040
2018
Deduction for Business Use of Home - Simplified Method
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN
567-06-1051
ART
Description
Form/Schedule
C
1
Unit number
Simplified Method Worksheet 1. Enter the amount of the gross income limitation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Allowable square footage for the qualified business use. Do not enter more than 300 square feet.
...............................
28,534 300
3. Simplified method amount a. Maximum allowable amount
$5
.................................................................................................
b.For daycare facilities not used exclusively for business, enter the decimal amount from the Daycare Facility Worksheet; otherwise, enter 1.0
..........................................................................................................
c. Multiply line 3a by the line 3b and enter result to 2 decimal places 4. Multiply line 2 by line 3c
............................................................................................................
5. Allowable expenses using the simplified method. Enter the smaller of line 1 or line 4. If zero or less, enter -0-.
...............
1.00 5.00 1,500 1,500
6. Carryover of unallowed expenses from years simplified method was not used Enter the amounts, if any, from the most recent Form 8829 or Business Use of Home Worksheet a. Operating expenses.
........................................................................................................
b. Excess casualty losses and depreciation.
...................................................................................
Daycare Facility Worksheet 1. Total hours of daycare use 2. Total hours available for use during the year
.......................................................................................
3. Divide line 1 by line 2. Enter the result as a decimal amount here and on line 3b of the Simplified Method Worksheet . . . . . . . . . . . . . . . . . . . .
Area Adjustment Worksheet - Area Changed During Year 1. Complete lines 1a through 1n when the area of the qualified business use was used for part of the year or the area used changed during the year. Note. If qualified business use was less than 15 days in a month, enter -0(i) Month
Otherwise, use the lower of qualified business use area or Maximum area (300).
a.
January
b.
February
c.
March
d.
April
.........................................................................................................................
e.
May
..........................................................................................................................
f.
June
.........................................................................................................................
g.
July
..........................................................................................................................
h.
August
i.
September
j.
October
k.
November
...................................................................................................................
l.
December
...................................................................................................................
..................................................................................................................... .....................................................................................................................
........................................................................................................................
....................................................................................................................... ...................................................................................................................
......................................................................................................................
m. Add lines 1a through 1l, column (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . n. Average monthly allowable square footage. Divide line 1m by 12. Enter the results on line 2 of the Simplified Method Worksheet.
(ii) Area
Form
1040
Qualified Business Income Deduction (QBID) Simplified Worksheet
Name
2018
Taxpayer Identification Number
COREY & LEANN COLEMAN
567-06-1051
Use this worksheet if you:
. . .
Have Qualified Business Income (QBI), REIT dividends, or PTP income are not a patron in a specified agricultural or horticultural cooperative have taxable income before deduction of $157,500 or less ($315,000 married filing jointly)
1. Qualified business income or (loss) from: Schedule C
...........................................................................................................
Rental properties Schedule F
1.
25,124
2.
25,124
.....................................................................................................
...........................................................................................................
Form 4835 - Farm Rentals
...........................................................................................
Form 1065 Schedule K-1 (Partnership) and Form 1120S Schedule K1 (S corporation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Form 1041 Schedule K-1 and other sources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Total qualified business income or (loss). Add the amounts from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Qualified business loss carryforward from the prior year. Enter as a negative number. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .......................................
3. 4.
...................................................
5.
4. Total qualified business income. Combine lines 2 and 3. If zero or less, enter -05. Qualified business income component. Multiply line 4 by 20% (0.20) 6a. Qualified real estate investment trust dividends
.........................................................................
6b. Qualified publicly traded partnership income or (loss)
...................................................................
6a. 6b.
7. Qualified REIT and PTP loss carryforward from the prior year. Enter as a negative number. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. Total qualified REIT and PTP income. Add lines 6 and 7. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. REIT and PTP component. Multiply line 8 by 20% (.20). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
10. Qualified business income deduction before the income limitation. Add lines 5 and 9.
8. 9.
..................................
10.
11. Taxable income before qualified business income deduction (Form 1040, Line 7 less Line 8) . . . . . . . . . . . . . . . . . . . . . . . . . . .
11.
12. Net capital gain (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12.
13. Subtract line 12 from line 11. If less than zero, enter -0-.
................................................................
13.
..............................................................................
14.
14. Income limit. Multiply line 13 by 20% (.20)
15. Qualified business income deduction. Enter the smaller of Line 10 or Line 14.
.........................................
25,124 5,025
5,025 27,293
15.
27,293 5,459 5,025
16.
0
Enter qualified business income deduction on Form 1040, line 9 or Form 1040NR, line 38
16. Total qualified business loss carryforward. Add lines 2 and 3. If more than zero, enter -0-
..............................
17. Total qualified REIT income and PTP loss carryforward. Add lines 6 and 7. If more than zero, enter -0-
................
17.
Schedule
C
2018
Qualified Business Income Calculation Worksheet
Taxpayer Identification Number
Name
COREY & LEANN COLEMAN
567-06-1051
Principle business or profession
Form/Schedule
ART 1.
Unit
C
1
.................................................................................
1.
............................................................................................
2.
Schedule C, Line 31, Net profit or (loss)
27,034
Additions for qualified business income:
2.
Form 4797, Ordinary income
Prior to TCJA suspended losses allowed:
3.
Passive suspended losses
...........................................................................................
3.
4.
At-Risk suspended losses
............................................................................................
4.
5.
Section 179 carryover plus excess farm loss
6.
........................................................................
5. 6.
Total additions to net profit or (loss). Add lines 2 through 5. Subtractions for qualified business income
7.
Form 4797, Ordinary loss (includes share of Net section 1231 losses)
8.
Deductible portion of self-employment taxes
9.
Self-employed SEP, SIMPLE, and qualified plans
10.
Self-employed health insurance deduction
11.
Passive suspended to next year
........................................................................................
11.
12. 13.
At-Risk suspended to next year
.........................................................................................
12.
14.
Qualified business income for this activity. Line 1 plus line 6 less line 13.
....................................................
............................................................................ .......................................................................
...............................................................................
Total subtraction to net profit or (loss). Add lines 7 through 12.
..........................................................
..............................................
Carryovers:
Pre -TCJA
Passive activity: Operating
...................................................................................
Form 4797, Part II
..........................................................................
Section 1231 loss
...........................................................................
At-Risk: Operating
...................................................................................
Form 4797, Part II
..........................................................................
Section 1231 loss
...........................................................................
Section 179
.................................................................................
Section 179 - COGS
........................................................................
Other: Section 179
.............................................................................
Section 179 - COGS
........................................................................
7. 8.
1,910
9. 10.
13.
1,910
14.
25,124
Post-TCJA
1040
Form
2018
Salaries & Wages Report
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN T/S
A B C D E F G H I J K L M
T S S S
567-06-1051
Employer
Federal Wages
INDY AUTO CENTER INC BE YOGA LLC RANDALL K. WINDER O.D., PC ST GEORGE ACADEMY
Taxpayer Spouse Totals Soc Sec Withheld Medicare Wages
Medicare Withheld
A B C D E F G H I J K L M
84 1
1,350 20
20
Taxpayer Spouse Totals
84 1 85
1,350 20 1,370
20
State
A B C D E F G H I J K L M
UT UT UT UT
Taxpayer Spouse Totals
State Wages
State Withheld
1,350 20
37
1,350 20 1,370
37 37
Federal Withheld
Soc Sec Wages
1,350 20
1,350 20
1,350 20 1,370
1,350 20 1,370
Soc Sec Tips
Allocated Tips
Dep Care Ben
Other, Box 14
20 Name of Locality
Local Wages
Local Withheld
Form
1040
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN T/S
A B C D E F G H I J K L M N O P Q R S T U V W
2018
Gambling Winnings Report
T T T T T
567-06-1051
Payer
RANCHO EUREKA EUREKA EUREKA EUREKA
Reportable Winnings Federal Withheld
MESQUITE CASINO CASINO CASINO CASINO CASINO
Taxpayer Spouse Totals Identical Wager Winnings
A B C D E F G H I J K L M N O P Q R S T U V W Taxpayer Spouse Totals
State
Type of Wager
2,500 110,568
State Withheld
113,068 113,068 Name of Locality
Local Withheld
Form
1040
2017 & 2018
Two Year Comparison Report - Page 1
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN
567-06-1051 2017
Filing Status Dependents claimed 1. Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
Interest income
3.
Tax exempt interest income
4. 5.
Dividend income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
Taxable state/local refunds Alimony received
I
7. 8.
n
9.
Capital gain/loss
...............................................
Qualified dividend income
..................................
.................................... ...................................
6.
........................................
7. 8.
..............................................
9.
c o
10. Other gains/losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. Taxable IRA distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10. 11.
m
12. Taxable pensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12.
e
13. Rent and royalty income including farm rental . . . . . . . . . . . . . . . . 14. Partnership/S corp income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13. 14.
15. Estate or trust income
A d j u s t m e n t s
........................................
15.
16. Farm income/loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16. 17.
18. Taxable social security
.......................................
18.
19. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Total income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19. 20.
21. Moving expenses
.............................................
21.
22. Deductible part of self-employment tax . . . . . . . . . . . . . . . . . . . . . . . 23. SEP/SIMPLE/Qualified plans deductions . . . . . . . . . . . . . . . . . . . . .
22. 23.
24. SE health insurance
..........................................
24.
25. Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . . . . . 26. Alimony paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25. 26.
27. IRA deductions
...............................................
27.
28. Student loan interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Other adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28. 29.
30. Adjusted gross income
.....................................
30.
D
31. Medical . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32. Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31. 32.
e d
33. Interest
.......................................................
33.
u
34. Contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Casualty losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
34. 35.
c t
36. Miscellaneous expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
36.
i
37. Allowable itemized deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38. Standard deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37. 38.
o n s
39. Deduction taken
39.
MFJ 3 1,370
-21,544
14,029
27,034
13,005
6,505 43,448
113,068 141,472
106,563 98,024
1,000
1,910
910
42,448
139,562
97,114
1,215 4,000
1,269
54 -4,000
6,505 11,720 12,700
111,000 112,269 24,000
104,495 100,549 11,300
STANDARD ..............................................
40. Subtract line 39 from line 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41. Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
40.
42. Taxable income before Qual Bus Inc Ded (QBID) . . . . . . . . . . . . .
42.
43. QBID (plus DPAD) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
43.
44. Taxable income
44.
.............................................
Differences
MFJ 3 22,914
3. 4. 5.
.............................................
Business income/loss
1. 2.
2018
41.
12,700 29,748 20,250 9,498 0 9,498
ITEMIZED
112,269 27,293 27,293 5,025 22,268
99,569 -2,455 -20,250 17,795 5,025 12,770
Form
1040
2017 & 2018
Two Year Comparison Report - Page 2
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN
567-06-1051 2017
45. Taxable income from 2YR page 1, line 44 . . . . . . . . . . . . . . . . . . . . 46. Tax on taxable income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47. Alternative minimum tax
T a x C o
......................................
45. 46. 47.
48. Excess advance premium tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . 49. Child care credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50. Education credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
48.
51. Retirement savings credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
51.
52. Child & other dependent tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53. General business credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
52. 53.
54. Other credits
.................................................
54.
55. Total credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56. Net tax liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
55. 56.
57. Self-employment taxes
.......................................
57.
u
58. 59.
t
60. Income tax withheld
..........................................
60.
a
61. Estimated tax payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62. Earned income credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
61. 62.
63. Additional Child tax credit
63.
t i o n
.....................................
Differences
9,498 948
22,268 2,292
12,770 1,344
948
2,292
1,344
948 0 1,999 1,043 3,042 1,050
2,292
1,344
3,820 722 4,542
1,821 -321 1,500 -1,050
49. 50.
58. Other taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59. Total tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
m p
2018
2,423 2,052
3,599
-2,423 1,547
64. Other refundable tax credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65. Other payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66. Total payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
64. 65.
67. Tax due/-refund
.............................................
67.
5,525 -2,483
3,599 943
-1,926 3,426
68. Penalties and interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69. Net tax due/-refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
68. 69.
-2,483
943
3,426
70. Refund applied to estimated tax payments . . . . . . . . . . . . . . . . . . . .
70.
71. Refund received
71.
..............................................
72. Effective tax rate
............................................
66.
-2,483 32.0 %
72.
2,483 20.0
%
Two Year Comparison - Tax Reconciliation Marginal Tax Rates 2017
2017 Marginal
Taxable Income Ordinary income . . . . . . Capital income
Capital - Sec. 1202
2018 Taxable Income
10.0 %
22,268
2018 Marginal Tax Rate 12.0 %
%
%
...
%
%
...
%
%
.......
Capital - Sec. 1250
9,498
Tax Rate
Form
1040
2017 & 2018
Two Year Comparison Report - Schedule C
Name
Taxpayer identification number
COREY COLEMAN
567-06-1051
Principal business or profession
Unit
ART
1 Income
1. Gross receipts or sales
.............................................. .............................................
2.
.................................................
3.
2. Returns and allowances 3. Cost of goods sold
2017 1.
4. Gross profit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Other income
........................................................
6. Gross income
.....................................................
2018
Differences
25,166
53,148
27,982
5,642 19,524
13,466 39,682
7,824 20,158
19,524
39,682
20,158
751
1,472
721
5. 6.
Expenses 7. Advertising
...........................................................
7.
8. Car and truck expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Commissions and fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Contract labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Depletion
............................................................
12. Depreciation and section 179 expense deduction 13. Employee benefit programs
....................
12.
..........................................
13.
14. Insurance (other than health)
........................................
15. Interest - mortgage (paid to banks, etc.) 16. Interest - other
11.
900
-900
14.
.............................
15.
.......................................................
16.
4,800
4,800
1,630
1,630
646
646
2,228 3,879
2,600 11,148
372 7,269
15,645 1,500 14,145
28,534 1,500 27,034
12,889
5,642
10,950 2,516 13,466
5,308 2,516 7,824
17. Legal and professional services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. 18. Office expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Pension and profit-sharing plans
.....................................
20. Rent or lease - vehicles, machinery, and equipment 21. Rent or lease - other business property
19.
.................
20.
..............................
21.
22. Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Supplies (not included in cost of goods sold)
.........................
23.
..................................................
24.
................................................................
25.
24. Taxes and licenses 25. Travel
26. Total meals and entertainment
.......................................
26a. Nondeductible meals and entertainment 26b. Deductible meals and entertainment
26.
.............................
26a.
.................................
26b.
27. Utilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Wages (less employment credits) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28. 29. Other expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. 30. Total expenses
.....................................................
30.
Profit/ (loss) 31. Tentative profit (loss)
................................................
31.
32. Expenses for business use of home . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32. 33. Net profit or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33.
12,889
Cost of Goods Sold 34. Inventory - Beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34. 35. Purchases 36. Labor
...........................................................
35.
................................................................
36.
37. Materials
.............................................................
38. Other costs
..........................................................
37. 38.
39. Goods available for sale (sum of lines 34-38) . . . . . . . . . . . . . . . . . . . . 39. 40. Inventory - End of year
..............................................
40.
5,642
Form Name
1040
2018
Tax Return History Report - Page 1
COREY & LEANN COLEMAN
Taxpayer Identification Number 2017
Filing Status Salaries and wages Interest income
....................
567-06-1051
2018
2019 PROJECTED
MFJ 22,914
MFJ 1,370
MFJ 1,370
14,029
27,034
27,034
.........................
Dividend income
.........................
Business income/loss . . . . . . . . . . . . . . . . . . Capital gains/losses
..................
Other gains/losses . . . . . . . . . . . . . . . . . . . . IRA distributions, pensions, annuities
...
Rent, royalty, farm rental income . . . . . . . . Partnership/S corp income . . . . . . . . . . . . .
*
Estate or trust income
*
.................
Farm income/loss . . . . . . . . . . . . . . . . . . . . . . Other income/loss
Total income
.....................
........................
Total adjustments . . . . . . . . . . . . . . . . . . . . . .
Adjusted gross income
..............
Allowable itemized deductions Standard deduction
.....
.....................
Itemized or standard deduction taken Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxable income before Qual Bus Inc Ded
6,505 43,448 1,000 42,448 11,720 12,700 12,700 20,250 9,498
Qual Bus Inc Ded (plus DPAD)
Taxable income *
......................
9,498
113,068 141,472 1,910 139,562 112,269 24,000 112,269
113,068 141,472 1,910 139,562 112,269 24,400 112,269
27,293 5,025 22,268
27,293
The amounts in the projected column generate from the federal Tax Projection Worksheet (TPW) and this field is included in the total Schedule E income/loss amount on the TPW.
27,293
Form
1040 COREY & LEANN COLEMAN
Name
2018
Tax Return History Report - Page 2
Taxable income
........................
Tax on taxable income and Form 8962 Alternative minimum tax Total credits
567-06-1051
Taxpayer Identification Number 2017
..
2018
2019 PROJECTED
9,498 948
22,268 2,292
27,293 2,887
948
2,292
2,887
1,999 1,043 3,042 1,050
3,820 722 4,542
3,820
4,475 5,525 -2,483
3,599 3,599 943
3,113 3,113 707
-2,483
943
707
-2,483 10.0 % 32.0 %
12.0 % 20.0 %
12.0 % 14.0 %
.................
.............................
Net tax liability . . . . . . . . . . . . . . . . . . . . . . . . . Self-employment taxes . . . . . . . . . . . . . . . . . . Other taxes
Total tax
...............................
.................................
Income tax withheld . . . . . . . . . . . . . . . . . . . . . . Estimated tax payments
.................
Other payments . . . . . . . . . . . . . . . . . . . . . . . . . .
Total payments
.........................
Total due/-refund
........................
Penalties and interest
....................
Net tax due/-refund . . . . . . . . . . . . . . . . . . . . . Refund applied to estimated tax payments Refund received
.
.........................
Marginal tax rate Effective tax rate
3,820
........................
%
%
%
........................
%
%
%
Form
1040
2018
Reconciliation Worksheet - Taxable Income & Tax
Name
Taxpayer Identification Number
COREY & LEANN COLEMAN
567-06-1051
Tax brackets are rates applied to specific levels of taxable income. Various rates apply to different portions of the total taxable income. Type of income, further determines the rate applied. Marginal Tax Rate is the tax paid on the highest level of taxable income. This worksheet details how tax is calculated on ordinary income and capital gain income, the percentage of taxable income, marginal tax rate and the tax method used.
Filing Status
MARRIED FILING JOINTLY
Tax Method
TAX TABLES
Tax Pct Total Tax (ln 27) divided Total Taxable Income (ln 19)
10.0 %
Tax using ordinary and capital gains rates exceeds tax using only ordinary rates. Taxable income is taxed only using ordinary rates: Tax using capital gains rates
Tax using Ordinary rates
Tax savings
Marginal Taxable Amount
22,268
Ordinary Income . . . . . . Capital Income . . . . . . . .
Amount of Income
Tax Rate
Tax on Taxable Income
12.0 %
Marginal Tax Rate - Income Range
to Next Tax Bracket
2,292 $19,050 - $77,400
55,132
% %
Capital Income - 1250 . Capital Income - 1202 .
%
*Tax on taxable ordinary income under $100,000 is determined using IRS Tax Tables that impose the same amount of tax on taxable income within $50 intervals. Therefore, the column (b) Tax may not be calculated as column (a) times the applicable line tax rate.
Income taxed at ordinary rates 1. 10% rate
(b) Tax*
(a) Taxable Income
19,050 3,218
. . . MAXIMUM . . . . . . . . . TAXABLE . . . . . . . . .INCOME . . . . . . . PER . . . . THIS . . . . .BRACKET: . . . . . . . . . $19,050 ......................................
1a.
2. 12% rate
. . . MAXIMUM . . . . . . . . . TAXABLE . . . . . . . . .INCOME . . . . . . . PER . . . . THIS . . . . .BRACKET: . . . . . . . . . $58,350 ......................................
2a.
3. 22% rate
....................................................................................
3a.
3b.
....................................................................................
4a.
4b.
....................................................................................
5a.
5b.
....................................................................................
6a.
6b.
....................................................................................
7a.
4. 24% rate 5. 32% rate 6. 35% rate 7. 37% rate
8. Total ordinary taxable income and ordinary tax. Add lines 1 through 7
..................
8a.
1b. 2b.
1,908 384
7b.
22,268
8b.
2,292
Income taxed at capital gains rates 9. 0% capital gains rate
9a.
9b.
.......................................................................
10a.
10b.
......................................................................
11a.
11b.
. . . . . . . . . . . . . . . . . . . . .Unrecaptured . . . . . . . . . . .Section . . . . . . 1250 . . . . .Gain ...........................
12a.
12b.
. . . . . . . . . . . . . . . . . . . . .Small . . . . .business . . . . . . . stock, . . . . . collectibles ................................
13a.
13b.
14a.
14b.
........................................................................
10. 15% capital gains rate 11. 20% capital gains rate 12. 25% capital gains rate 13. 28% capital gains rate
14. Total taxable capital gains and capital gains tax. Add lines 9 through 13
Total taxable income 15. Total ordinary taxable income. Enter the amount from line 8a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15.
16. Total capital gains taxable income. Enter the amount from line 14a.
.........................................................
16.
.........................................................................................................
17.
17. Add lines 15 and 16.
18. Enter the net foreign exclusion amount from the Foreign Earned Income Tax Worksheet, line 2c.
22,268 22,268
............................
18.
19. Taxable income reported on 1040, line 10, (1040NR, line 41, or 1040NR-EZ, line 14). Subtract line 18 from line 17. . . . . . . . . .
19.
22,268
20.
2,292
Total tax 20. Total ordinary tax. Enter the amount from line 8b.
............................................................................
21. Total capital gains tax. Enter the amount from line 14b.
......................................................................
21.
..........................................................................................
22.
23. Tax on lump-sum distribution. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23.
24. Other taxes.
24.
22. Tax on child's interest and dividend.
..................................................................................................................
25. Add lines 20 through 24.
......................................................................................................
26. Enter the tax allocated to the net exclusion amount from the Foreign Earned Income Tax Worksheet, line 5.
25.
.................
26.
27. Total tax reported on 1040, line 11, (1040NR, line 42, or 1040NR-EZ, line 15). Subtract line 26 from line 25. . . . . . . . . . . . . . . . . .
27.
2,292 2,292
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