Using the attached information, complete a tax return.

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Form 1040

Form 1040 Department of the Treasury Internal Revenue Service 2013
U.S. Individual Tax Form
OMB No.1545-0074 IRS Use Only--Do not write or staple in this space
For the year Jan.1--Dec. 31,2013, or any other tax year beginning ,2013, ,20 See Separate Instructions
Your first name and initial Last name Social Security Number
If a joint return, spouses first name and initial Last name Spouse Social Security Number
Home address( number and street). If you have a P.O. Box, see instructions Make Sure that the SSN(s) above
and on line 6c are correct .
City, town, or post office, state, and zip code. If you have a foreign address, also complete spaces below (see instructions). Presidential Election Campaign
Check here if you, or your spouse if filing jointly,
Foreign country name Foreign province/state/country Foreign postal code checking this box below will not change your tax
refund. you spouse
Filing Status 1. Single 4.Head of Household (with qualifying person.) (See instructions.) If
Check only one box 2.. married filing jointly the qualifying person is a child but not your dependent, enter this
3. Married filing separately. Enter spouse's SSN above child's name here
and full name here. 5. Qualifying Window(er) with dependent child
Exemptions 6a Yourself. If someone can claim you as a dependent, do not check box 6a ] Boxes checked
b spouse ] on 6a and 6b
If more than four c. Dependents
dependents, see (1) First name Last name (2) dependents (3) dependents (4) check if child under age 17 No. of children
instructions and social security number relationship to you qualifying for tax credit see on 6c who:
check here instructions. lived with you
did not live with you
due to divorce or
separation
(see instructions)
Dependents on
6c not entered
above
d. Total number of Exemptions Claimed Add numbers on lines above
Income 7 Wages, salaries, tips, etc. Attach Forms (W-2) 7
8a Taxable interest. Attach Schedule B if required 8a
Attach Form(s) b Tax-exempt interest. Do not include on line 8a 8b
W-2 here. Also 9a Ordinary dividends. Attach Schedule B if required 9a
attach Forms(s) b Qualified dividends 9b
W-2 and 1099-R 10 Taxable refunds, credits, or offsets state or local income taxes 10
if tax was withheld. 11 Alimony received 11
12 Business income or (loss). Attach Schedule C or C-EZ 12
If you did not 13 Capital gain or (loss). Attach Schedule D if required. If not required, check here 13
get a W-2, 14 other gains or (losses). Attach Form 4797 14
see instructions 15a IRA distributions 15a b Taxable amount 15b
16a Pensions and annuities 16a b Taxable amount 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
20a Social security benefits 20a b Taxable amount 20b
21 other income. List type and amount 21
22 combine the amounts in the far right column for lines 7 through 21. This is your total income This is your total income. 22
Adjusted 23 Educator expenses 23
Gross 24 Certain business expenses of reservists, performing artists, and fee-basis government. Attach Form 2106 or 2106-EZ 24
Income
25 Health-savings account deduction. Attach Form 8889 25
26 Moving Expenses. Attach Form 3903 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 Alimony paid b. Recipient's SSN 31a
32 IRA deduction 32
33 Student loan interest deduction 33
34 Tuition and fees. Attach Form 8917 34
35 Domestic production activities deduction. Attach Form 8903 35
36 Add lines 23 through 35 36
37 Subtract line 36 from line 22. This is your adjusted gross income. 37

Schedule A

SCHEDULE A OMB No. 1545-0074
(Form 1040) Itemized Deductions 2013
Department of the Treasury Internal Revenue Service (99) ▶ Information about Schedule A and its separate instructions is at www.irs.gov/schedulea Attachment
▶ Attach to Form 1040. Sequence No. 07
Name(s) shown on Form1040 Your social security number
Medical and Dental Expenses Caution. Do not include expenses reimbursed or paid by others.
1 Medical and dental expenses (see instructions)..... 1
2 Enter amount from Form 1040, line 38 2
3 Multiply line 2 by 10% (.10). But if either you or your spouse was
born before January 2, 1949, multiply line 2 by 7.5% (.075) instead 3
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-. . . . . . . . 4
Taxes You Paid 5 State and local (check only one box):
a □ Income tax or } . . . . . . .
b □ General sales tax 5
6 Real estate taxes (see instructions) . . . . . . . . . 6
7 Personal Property taxes. . . . . . . . . . . . 7
8 Other taxes. List type and amount > .
8
9 Add lines 5 through 8 9
Interest You Paid Note. Your mortgage interest deduction may be limited (see instructions). 10 Home mortgage interest and points reported to you on Form 1098 10
11 Home mortgage interest not reported to you on Form 1098. If paid
to the person from whom you bought the home, see instructions
and show that person’s name, identifying no., and address ▶
11
12 Points not reported to you on Form 1098. See instructions for
special rules . . . . . . . . . . . . . . . . . . . . 12
13 Mortgage insurance premiums (see instructions) . . . . . 13
14 Investment interest. Attach Form 4952 if required. (See instructions.) 14
15 Add lines 10 through 14. . . . . . . . . . . . . . . . . . . . . . . . . . 15
Gifts to 16 Gifts by cash or check. If you made any gift of $250 or more,
Charity see instructions. . . . . . . . . . . . . . . . 16
if you made a 17 Other than by cash or check. If any gift of $250 or more, see
gift and got a instructions. You must attach Form 8283 if over $500 . . . 17
benefits for it ., 18 Carryover from prior year . . . . . . . . . . . . 18
see instructions 19 Add lines 16 through 18. . . . . . . . . . . . . . . . . . . . . . . 19
Casualty and Theft Losses 20 Casualty or theft loss(es). Attach Form 4684. (See instructions.) . . . . . . . . 20
Job Expenses and Certain Miscellaneous Deductions
21 Unreimbursed employee expenses—job travel, union dues, 21
ob education, etc. Attach Form 2106 or 2106-EZ if required. 22
(see instructions) ▶
22 Tax preparation fees . . . . . . . . . . . . .
23 Other expenses—investment, safe deposit box, etc. List type
and amount ▶ 23
24
24 Add lines 21 through 23 . . . . . . . . . . . .
25 Enter amount from Form 1040, line 38 25
26 Multiply line 25 by 2% (.02). . . . . . . . . . . . . . . . 26
27 Subtract line 26 from line 24. If line 26 is more than line 24, enter -0-. . . . . . 27
Other Miscellaneous Deductions 28 Other—from list in instructions. List type and amount ▶
28
Total Itemized Deductions 29 Is Form 1040, line 38, over $150,000?
□ No. Your deduction is not limited. Add the amounts in the far right column }
for lines 4 through 28. Also, enter this amount on Form 1040, line 40.
□ Yes. Your deduction may be limited. See the Itemized Deductions . . 29
Worksheet in the instructions to figure the amount to enter.
30 If you elect to itemize deductions even though they are less than your standard
deduction, check here . . . . . . . . . . . . . . . . ▶ □
For Paperwork Reduction Act Notice, see Form 1040 instructions. Cat. No. 17145C Schedule A (Form 1040) 2013

Schedule B

SCHEDULE B (Form 1040A or 1040) Department of the Treasury Internal Revenue Service (99) Interest and Ordinary Dividends ▶ Attach to Form 1040A or 1040. ▶ Information about Schedule B (Form 1040A or 1040) and its instructions is at www.irs.gov/scheduleb. OMB No. 1545-0074
2013 Attachment Sequence No. 08
Name(s) shown on return Your social security number
Part I Interest (See instructions on back and the instructions for Form 1040A, or Form 1040, line 8a.) Note. If you received a Form 1099-INT, Form 1099-OID, or substitute statement from a brokerage firm, list the firm’s name as the payer and enter the total interest shown on that form. 1 List name of payer. If any interest is from a seller-financed mortgage and the buyer used the property as a personal residence, see instructions on back and list this interest first. Also, show that buyer’s social security number and address ▶                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     2 Add the amounts on line 1 . . . . . . . . . . . . . . . . . . 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . 4 Subtract line 3 from line 2. Enter the result here and on Form 1040A, or Form 1040, line 8a . . . . . . . . . . . . . . . . . . . . . . ▶ 1 Amount
2
3
4
Note. If line 4 is over $1,500, you must complete Part III. Amount
5 List name of payer ▶                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   6 Add the amounts on line 5. Enter the total here and on Form 1040A, or Form 1040, line 9a . . . . . . . . . . . . . . . . . . . . . . ▶ 5
6
Part II
Ordinary
Dividends
(See instructions on back and the instructions for Form 1040A, or Form 1040,
line 9a.)
Note. If you
received a Form
1099-DIV or substitute statement from
a brokerage firm, list the firm’s name as the payer and enter the ordinary dividends shown on that form.
Note. If line 6 is over $1,500, you must complete Part III.
You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust. Part III 7a At any time during 2013, did you have a financial interest in or signature authority over a financial account (such as a bank account, securities account, or brokerage account) located in a foreign Foreign country? See instructions . . . . . . . . . . . . . . . . . . . . . . . . Accounts If “Yes,” are you required to file FinCEN Form 114, Report of Foreign Bank and Financial and Trusts Accounts (FBAR), formerly TD F 90-22.1, to report that financial interest or signature authority? See FinCEN Form 114 and its instructions for filing requirements and exceptions to those (See requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . instructions on b If you are required to file FinCEN Form 114, enter the name of the foreign country where the back.) financial account is located ▶ 8 During 2013, did you receive a distribution from, or were you the grantor of, or transferor to, a foreign trust? If “Yes,” you may have to file Form 3520. See instructions on back . . . . . . Yes No
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 17146N Schedule B (Form 1040A or 1040) 2013
http://www.irs.gov/scheduleb

Schedule D

SCHEDULE D (Form 1040) Department of the Treasury Internal Revenue Service (99) Capital Gains and Losses ▶ Attach to Form 1040 or Form 1040NR. ▶ Information about Schedule D and its separate instructions is at www.irs.gov/scheduled. ▶ Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b, 9, and 10. OMB No. 1545-0074
2013 Attachment Sequence No. 12
Name(s) shown on return Your social security number
Part I Short-Term Capital Gains and Losses—Assets Held One Year or Less
See instructions for how to figure the amounts to enter on the lines below. This form may be easier to complete if you round off cents to whole dollars. (d) Proceeds (sales price) (e) Cost (or other basis) (g) Adjustments to gain or loss from Form(s) 8949, Part I, line 2, column (g) (h) Gain or (loss) Subtract column (e) from column (d) and combine the result with column (g)
1a Totals for all short-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 1b .
1b Totals for all transactions reported on Form(s) 8949 with Box A checked . . . . . . . . . . . . .
2 Totals for all transactions reported on Form(s) 8949 with Box B checked . . . . . . . . . . . . .
3 Totals for all transactions reported on Form(s) 8949 with Box C checked . . . . . . . . . . . . .
4 Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824 . 5 Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . 7 Net short-term capital gain or (loss). Combine lines 1a through 6 in column (h). If you have any long- term capital gains or losses, go to Part II below. Otherwise, go to Part III on the back . . . . . 4
5
6 ( )
7
Part II Long-Term Capital Gains and Losses—Assets Held More Than One Year
See instructions for how to figure the amounts to enter on the lines below. This form may be easier to complete if you round off cents to whole dollars. (d) Proceeds (sales price) (e) Cost (or other basis) (g) Adjustments to gain or loss from Form(s) 8949, Part II, line 2, column (g) (h) Gain or (loss) Subtract column (e) from column (d) and combine the result with column (g)
8a Totals for all long-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 8b .
8b Totals for all transactions reported on Form(s) 8949 with Box D checked . . . . . . . . . . . . .
9 Totals for all transactions reported on Form(s) 8949 with Box E checked . . . . . . . . . . . . .
10 Totals for all transactions reported on Form(s) 8949 with Box F checked . . . . . . . . . . . . . .
11 Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or (loss) from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . . . . . . . . . . 12 Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 13 Capital gain distributions. See the instructions . . . . . . . . . . . . . . . . . . 14 Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . 15 Net long-term capital gain or (loss). Combine lines 8a through 14 in column (h). Then go to Part III on the back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12
13
14 ( )
15
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11338H Schedule D (Form 1040) 2013
http://www.irs.gov/scheduled

Schedule E

SCHEDULE E (Form 1040) Department of the Treasury Internal Revenue Service (99) Supplemental Income and Loss (From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.) ▶ Attach to Form 1040, 1040NR, or Form 1041. ▶ Information about Schedule E and its separate instructions is at www.irs.gov/schedulee. OMB No. 1545-0074
2013 Attachment Sequence No. 13
Name(s) shown on return Your social security number
Part I Income or Loss From Rental Real Estate and Royalties Note. If you are in the business of renting personal property, use
Schedule C or C-EZ (see instructions). If you are an individual, report farm rental income or loss from Form 4835 on page 2, line 40.
A Did you make any payments in 2013 that would require you to file Form(s) 1099? (see instructions) Yes No
B If “Yes,” did you or will you file required Forms 1099? Yes No
1a Physical address of each property (street, city, state, ZIP code)
A
B
C
1b Type of Property (from list below) 2 For each rental real estate property listed above, report the number of fair rental and Fair Rental Days Personal Use Days QJV
A only if you meet the requirements to file as a qualified joint venture. See instructions. A
B B
C C
personal use days. Check the QJV box
Type of Property:
1 Single Family Residence
2 Multi-Family Residence
3 Vacation/Short-Term Rental
4 Commercial
5 Land
6 Royalties
7 Self-Rental
8 Other (describe)
Income: Properties: A B C
3 Rents received . . . . . . . . . . . . . 3
4 Royalties received . . . . . . . . . . . . 4
Expenses: 5 Advertising . . . . . . . . . . . . . . 6 Auto and travel (see instructions) . . . . . . . 7 Cleaning and maintenance . . . . . . . . . 8 Commissions. . . . . . . . . . . . . . 9 Insurance . . . . . . . . . . . . . . . 10 Legal and other professional fees . . . . . . . 11 Management fees . . . . . . . . . . . . 12 Mortgage interest paid to banks, etc. (see instructions) 13 Other interest. . . . . . . . . . . . . . 14 Repairs. . . . . . . . . . . . . . . . 15 Supplies . . . . . . . . . . . . . . . 16 Taxes . . . . . . . . . . . . . . . . 17 Utilities . . . . . . . . . . . . . . . . 18 Depreciation expense or depletion . . . . . . . 19 Other (list) ▶                                                                                                  20 Total expenses. Add lines 5 through 19 . . . . . 21 Subtract line 20 from line 3 (rents) and/or 4 (royalties). If result is a (loss), see instructions to find out if you must file Form 6198 . . . . . . . . . . . . . 22 Deductible rental real estate loss after limitation, if any, on Form 8582 (see instructions) . . . . . . . 5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22 ( ) ( ) ( )
23a Total of all amounts reported on line 3 for all rental properties . . . . b Total of all amounts reported on line 4 for all royalty properties . . . . c Total of all amounts reported on line 12 for all properties . . . . . . d Total of all amounts reported on line 18 for all properties . . . . . . e Total of all amounts reported on line 20 for all properties . . . . . . 23a
23b
23c
23d
23e
24 Income. Add positive amounts shown on line 21. Do not include any losses . . . . . . . 25 Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here 26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here. If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on Form 1040, line 17, or Form 1040NR, line 18. Otherwise, include this amount in the total on line 41 on page 2 . . . . 24
25 ( )
26
For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11344L Schedule E (Form 1040) 2013
http://www.irs.gov/schedulee

Rental Properties-Dep. Sch.

***This is a suggested depreciation schedule. You may adapt the schedule as long as the instructor can follow your calculations.
Name(s) shown on Form 1040
Property 1
*27.5 Residential Real Estate 5 year MACRS
Market Purchase Price Basis Dep Rate Rate Basis Dep. Amount
Washing Machine
Refrigerator
Furniture
*27.5 Residential Real Estate
Property 1
Total
Property 2
**27.5 Residential Real Estate
Market Purchase Price Basis Dep Rate
**27.5 Residential Real Estate
Property 2
Total