Donald J. Lynch

Donald J . Lynch Certified Public Accountant

Phone 928-757-3390 1415 E. Andy Devine Avenue Fax 928-377-3503 Kingman, Arizona 86401

E-mail - [email protected]

2018 INCOME TAX RETURN

F i l i n g S t a t u s : O S ing le O Mar r ied Fi l ing Jo in t O Qual i fy ing Widow(er ) ' ' O H e a d o f Househo ld^ O Mar r ied Fil ing Sepa ra te

In y e a r 2 0 1 8 o n l y : • Mar r ied (date : ) • D ivorced (date: ) • Death—^Taxpayer /Spouse (date: )

T A X P A Y E R . S P O U S E

N a m e

Occupa t i on

S S N

H o m e P h o n e

W o r k Phone

Cel l P h o n e

Date of Bir th

D isab led •

B l ind •

Bes t T i m e to Cal l

Emai l ^

A d d r e s s

Ci ty

Fax

N a m e

Occupa t ion

S S N _

H o m e P h o n e

W o r k P h o n e

Cell P h o n e

Bes t T i m e to Cal l

Emai l

Da te of Birth _

D isab led •

Bl ind •

Fax

Sta te

C o u n t y _

Z ip C o d e

A d d r e s s on Last Year 's Tax Return (if d i f ferent) Da te A d d r e s s C h a n g e d

^ Al l o f the fo l lowing mus t app ly : y o u r s p o u s e d ied in 2 0 1 6 or 2 0 1 7 ; in tha t y e a r y o u qua l i f ied to f i le jo in t ly ; y o u did not remar ry be fo re J a n u a r y 1 , 2019 and you paid over ha l f the cos t o f ma in ta in ing y o u r h o m e , w h i c h w a s you r d e p e n d e n t chi ld 's (or s tepchi ld 's ) m a i n h o m e for t he ent i re year.

^ Mus t be unmar r ied (or cons ide red unmar r i ed ) a t t h e end of t he tax year, and main ta in a h o m e tha t f o r m o r e t han hal f of the tax yea r is t he pr inc ipal home of a qual i fy ing pe rson (genera l ly your chi ld or re lat ive) . You m a y be cons ide red unmar r ied if your s p o u s e did not l ive in your h o m e dur ing the last s ix m o n t h s o f the tax year. If you are ma in ta in ing the househo ld o f a parent , the paren t d o e s not need to l ive wi th y o u to qual i fy.

Personal Income I Taxprganiz er and Deductio n Finder^

CHECKLIST D o c u m e n t s

n e e d e d in a d d i t i o n t o y o u r c o m p l e t e d

o r g a n i z e r :

• Al l F o r m s W - 2 (wages ) , 1095 , 1098 a n d 1099 (such as 1 0 9 9 - l N T f o r in terest , 1 0 9 9 - D I V f o r d iv idends , 1099-B fo r sa le o f secur i t ies , 1099 -R fo r annu i t ies , pens ions , IRA or o ther re t i rement p lan w i thd rawa ls , 1099 -G fo r s ta te tax re funds, 1099 -S for real es ta te sa les , S S A - 1 0 9 9 fo r soc ia l secur i ty, 1099-G fo r u n e m p l o y m e n t c o m p e n s a t i o n , 1099 -K fo r m e r c h a n t card a n d th i rd -par ty ne two rk p a y m e n t s and 1 0 9 9 - M I S C fo r c o m m i s s i o n s a n d f ees , etc. ) . Inc lude all cop ies .

• S c h e d u l e s K-1 fo r par tnersh ips , S corpora t ions , es ta tes or t rus ts . ( N o t e : You do not need these d o c u men ts to m a k e y o u r t a x appo in tmen t . You can prov ide t h e m at a later date. )

• If you so ld real es ta te , s tock or mu tua l f und sha res dur ing the year, s e e S T E P 4 .

• If you acqu i red , so ld or re f inanced a h o m e or o ther property in 2 0 1 8 , prov ide a copy of the closing s ta tement .

• If y o u a re a n e w cl ient, p rov ide cop ies of tax re turns fo r t h e last t h ree yea rs .

N o t e : W h e n comple t ing you r organizer , round all a m o u n t s to t he neares t dol lar. For mar r ied coup les , ques t ions referr ing to " you " genera l ly m e a n you or you r s p o u s e .

© 2018 Thomson Reuters. Quickfinder* 1040 Tax Organizer 1

S T E P 1 The following Items may affect your tax return. Please answer carefully. T h e s e q u e s t i o n s pertain to c a l e n d a r y e a r 2018 u n l e s s o t h e r w i s e no ted .

1 ) Y O N O Did you pay or rece ive a l imony (Tax Tip 1)? Do not inc lude chi ld suppor t . (Select one.) PayO Receive O To /F rom: N a m e Soc ia l Secur i ty N u m b e r A m o u n t $

2 ) Y O N O For the ent i re year, d id y o u , your spouse and your dependen ts have heal th care cove rage prov ided by ei ther an emp loye r or the g o v e r n m e n t (Med ica re , Med i ca id or VA) or pu rchased th rough a Hea l th I nsu rance Marke tp lace ( E x c h a n g e ) or d i rect ly f r o m an insu rance c o m p a n y ?

3) Y O N O Did you rece ive a n a d v a n c e p r e m i u m for hea l th insurance p u r c h a s e d t h rough a Hea l th Insurance Marke tp lace (Exc h a n g e ) ? If yes , a t tach F o r m 1095-A.

4 ) Y 0 N O Did y o u (or do y o u p lan to be fo re Apr i l 15, 2 0 1 9 ) cont r ibu te to a t rad i t iona l IRA or Roth IRA for 2 0 1 8 ? (Tax T ip 2 )

Sel f : Trad i t iona l IRA $ Roth IRA $ S p o u s e : Trad i t iona l IRA $ Roth IRA $

5 ) Y O N O D id you conver t a t rad i t ional IRA or roll a qual i f ied p lan d is t r ibut ion to a Roth IF?Ain 2 0 1 8 ?

If yes , a m o u n t conver ted / ro l l ed over : $_

6) Y O N O Did you (or d o y o u p lan to be fo re Apr i l 15, 2 0 1 9 ) cont r ibu te to a hea l th sav ings a c c o u n t ( H S A ) for 2018? (Tax T ip 3 )

A m o u n t o f con t r ibu t ion : (Do not list e m p l o y e r cont r ibu t ions , inc lud ing a m o u n t s you e lec ted to cont r ibu te under a cafeter ia p lan , s h o w n on your F o r m W-2 . )

Sel f : $ S p o u s e : $ Type o f heal th p lan c o v e r a g e : Se l f -on ly O Fami ly O

7) Y O N O Did you rece ive a n y d is t r ibu t ions f rom your heal th sav ings accoun t ( H S A ) ?

A m o u n t o f d is t r ibu t ions: $ A m o u n t of un re imbu rsed qua l i f ied med ica l e x p e n s e s (at tach l ist): $_

8) Y O N O A r e you a g rade K - 1 2 teache r?

If yes , en ter a m o u n t o f ou t -o f -pocke t c l ass room costs you pa id (Tax T ip 4 ) : $

9) Y O N O Did you pay chi ld ca re cos ts for a dependen t chi ld under age 13, or cos ts o f ca r ing for a d isab led dependen t or s p o u s e , so you cou ld wo rk , a t tend schoo l or look for a j ob?

If yes , p rov ide the a m o u n t s pa id for each indiv idual a n d the n a m e s , a d d r e s s e s a n d t axpaye r ident i f icat ion n u m b e r s o f the care p rov iders . A m o u n t , if any, re imbursed by an e m p l o y e r d e p e n d e n t care p lan (Tax Tip 5) : $

10) Y O N O Did y o u pay e x p e n s e s re la ted to adop t ing a ch i ld? If yes , p rov ide deta i ls o f a n y e x p e n s e s incur red (at tach l ist) .

11) Y O N O Did you pay any ind iv idual $2 ,100 or more to per fo rm househo ld se rv i ces du r ing the year, s u c h as a babysi t ter , ca re taker, housekeeper , cook or ga rdene r?

12) Y O N O D id you have a n y deb ts cance l l ed or reduced ( inc luding credi t ca rds a n d s tuden t loans) , p roper ty r epossessed or fo rec losed upon , or d id y o u f i le for bank rup tcy? (Tax Tip 6 )

13) Y O N O Did you have a f inanc ia l in terest in, or s igna tu re author i ty over, a f inanc ia l accoun t (such as a bank or secur i t ies ac coun t ) located in a fo re ign coun t ry at a n y t ime dur ing 2 0 1 8 ? A f inanc ia l a c c o u n t is located in a fore ign coun t ry if it is phys ica l ly located ou ts ide of t he U.S., inc lud ing an accoun t ma in ta ined w i th a b r a n c h of a U.S. bank that is phys ica l ly loca ted ou ts ide o f t he U.S.

Y O N O y s s , d id t he a g g r e g a t e va lue of all accoun ts loca ted in a fo re ign coun t ry (o ther than accoun ts ma in ta ined on a U.S. mi l i tary insta l la t ion) e x c e e d $10 ,000 at any t ime dur ing the yea r?

14) Y O N O Did y o u rece ive a d is t r ibut ion f r o m , or w e r e y o u the grantor of, or a t rans feror to , a fo re ign t rust?

15) Y O N O Do you have f inanc ia l accoun t s ma in ta ined by a fore ign (non-U.S . ) bank or f inanc ia l inst i tut ion tha t to ta led more t han $50 ,000 o n the last d a y o f the yea r or more than $75 ,000 at a n y t ime dur ing the year ($100 ,000 and $150 ,000 , re spect ive ly , if mar r ied f i l ing a jo in t re turn)?

16) Y O N O Did y o u o w n any o the r fo re ign f inanc ia l asse ts (such as s tock in a fo re ign co rpo ra t ion or an interest in a fo re ign par t nersh ip ) that are not he ld in a f inanc ia l accoun t?

17) T O S O Do you (or your s p o u s e ) w a n t to des igna te $3 to the Pres ident ia l E lec t ion C a m p a i g n F u n d ? (Does not c h a n g e a m o u n t d u e or re fund. ) L e a v e b lank if ne i ther w i shes to des igna te $3 .

18) Y O N O Do you w a n t to a l low your p repare r or ano ther indiv idual to d i scuss your federa l re turn w i th t he IRS? Prov ide n a m e , phone n u m b e r a n d pe rsona l ident i f icat ion n u m b e r of ind iv idual if not preparer .

N a m e : P h o n e Number : Ident i f icat ion Number :

9) Y O N O H a v e y o u (or you r s p o u s e ) rece ived an Ident i ty Pro tec t ion Persona l Ident i f icat ion N u m b e r (IP P IN) f r om the IRS?

If y e s , en te r s ix-d ig i t code : Se l f : S p o u s e :

20) Y O N O Did you m a k e gifts to a trust or gif ts total ing more than $15 ,000 to any indiv idual dur ing the year? If so , provide recipient 's name , address , re lat ionship to you and the amoun t of the gift.

2 Quickfinder* 1040 Tax Organizer

•EuSD| | ;c iV^ 'Bk!^ boxes beiow'that z

• Purchased heal th i n s u r a n c e f o r y o u r s e l f or a fami l y m e m b e r th rough the Heal th I nsu rance Marke tp lace (Exchange) . [At tach F o r m 1095-A (Heath Insurance Marke tp l ace S ta tement ) . ]

• W a s g ran ted s tock opt ions b y y o u r e m p l o y e r and /o r exerc ised e m p l o y e r s tock op t ions .

• O w n e d any secur i t ies o r he ld a n y deb ts tha t b e c a m e wor th less dur ing the year.

• Cont r ibu ted to or rece ived d is t r ibut ions f r om an A rche r Med ica l Sav ings A c c o u n t ( M S A ) .

n Trave led more than 100 mi les f r o m h o m e and s tayed overn igh t to per fo rm dut ies as a Nat iona l Guard m e m b e r or reserv ist .

• Pe r fo rmed serv ices in t h e pe r fo rm ing ar ts fo r at least two emp loye rs .

• L ived or w o r k e d in a fo re ign country.

• Pu rchased the fo l lowing n e w p lug- in e lect r ic veh ic le :

n W a s in the mi l i tary (or reserv is t ) .

• W a s an ac t ive-duty m e m b e r o f t h e mi l i tary a n d m o v e d pu rsuan t to a mi l i tary o rder a n d inc ident to a p e r m a n e n t change o f s ta t ion ,

n Rece ived any not ice f r om the IRS or a s ta te tax ing author i ty .

n Cont r ibu ted to or rece ived d is t r ibut ions f r o m an Ach iev ing a Bet ter Li fe Exper ience (ABLE) accoun t ,

n j e a n be c la imed as a d e p e n d e n t on a n o t h e r person 's tax return fo r 2 0 1 8 .

S T E P 2 Dependents (Tax Tip 7 ) (attach addit ional s h e e t , if n e c e s s a r y )

Cliildren m « A g e 18 o r . younger , (age 1 9 - 2 3 if a t tend ing .schbo l ful l t ime ' fo r ' a j ^ leas t f i ve mbnths: :dur ing t j i e ^ e a j ) w h o l ived wi th y o u / m o r e t h a f f h a l f the y e a r and^wf io d id not p rov ide 'more t han ha l f o f the i r own*sLipport,(or a pe rmanen t l y a n d total ly d i sab led chi ld).^ '-'X'- ~ • •'•

' , Fu l l N a m e ' > ' Date of Bir th S S N

! Is 2018 U n e a r n e d ( Investment )

I lncome"> $ 1 , 0 5 0 ?

• C h e c k if it is poss ib le tha t a d i f ferent t a x p a y e r m igh t c la im a chi ld l isted a b o v e as a d e p e n d e n t .

• C h e c k if you are d ivo rced a n d e i ther s i gned or rece ived Fo rm 8 3 3 2 ( re lease o f exemp t i on fo r ch i ld ) . (Prov ide Fonr i 8332. )

Other Dependents (relat ives and/or m e m b e r s of h o u s e h o l d ) R e l a t i o n s h i p

S o c i a l S e c u r i t y # •

' Is 2018 G r o s s I n c o m e l e s s than $4,150-?

# Months R e s i d e d in Y o u r Home

In 2018 •

S u p p o r t R e c e i v e d F r o m You-

^ ^ ^ ^ ^ ^ ^ H H Income r . y : . Wages —Provide Forms W_-2> '

N u m b e r of emp loyers (dur ing the y e a r ) : Se l f SpOL

Dividend and Interest Income Prov ide all Fo rms 1099- INT, 1 0 9 9 - D I V a n d 1 0 9 9 - O l D . List in terest a n d d iv idends no t repor ted on F o r m 1099 on a separa te sheet , but do not dupl icate wha t ' s repor ted on t h e 1099s . A l s o , l ist any pena l ty on ear ly w i t hd rawa l f r o m sav ings .

Unstailment Sale'PaVmehts Received • Total P a y m e n t s $ Is paye r a re lat ive or re la ted par ty? Yes O No O

Interest $ If paye r uses proper ty as a pr inc ipal res idence , p rov ide payer ' s :

Pr inc ipa l $ N a m e

Did sa le occur in 2 0 1 8 ? Yes 0 No O If yes , comp le te S T E P 4 .

A d d r e s s Did sa le occur in 2 0 1 8 ? Yes 0 No O If yes , comp le te S T E P 4 . Soc ia l secur i ty n u m b e r Did sa le occur in 2 0 1 8 ? Yes 0 No O If yes , comp le te S T E P 4 .

Quickfinder* 1040 Tax Organizer 3

1) Did you rece ive d is t r ibut ions f r o m IIRAs, S E P s , pens ions , 401(!<)s or o ther re t i rement p lans

( inc luding amoun t s ro l led ove r a n d in-p lan Roth ro l lovers)?

If yes , prov ide all F o r m s 1099 -R rece i ved . Enter a m o u n t s rece ived but not repor ted on a Fo rm 1099-R here ; ;

2 ) A m o u n t of d ist r ibut ion ro l led over to a qual i f ied p lan or t radi t ional IRA (Tax T ip 8)

3) A m o u n t of d ist r ibut ion ro l led over to a Ro th IRA

4) A m o u n t of d is t r ibut ion rol led over to a Des igna ted Roth A c c o u n t

5) A m o u n t of d ist r ibut ion m a d e d i rect ly to a qual i f ied char i ty

Yes O No O

6) If you w e r e unde r a g e SQVk w h e n the d is t r ibut ion w a s rece ived , do you qual i fy fo r an excep t ion to t he 1 0 % penal ty on ear ly d is t r ibut ions? (Tax T ip 9)

Exp la in :

Yes O No O

7) If age 7014 or o lder in 2 0 1 8 , d id y o u t ake the 2 0 1 8 requ i red m i n i m u m d is t r ibut ions f r o m y o u r IRAs (other than Roth IRAs) a n d qua l i f ied re t i rement p lans? Self : Yes O No O

S p o u s e : Yes O No O

Did you rece ive soc ia l secur i ty o r ra i l road re t i rement bene f i t s? .

If yes , prov ide all F o r m s S S A - 1 0 9 9 or R R B - 1 0 9 9 rece ived .

Yes O No O

Pci'tffersnipo, Estates;Trusts'and'S Corporations Prov ide a list of all t he par tnersh ips a n d S corpora t ions in w h i c h y o u o w n a n in te res t and all t rus ts of wh i ch you are a benef ic iary. Ind icate on the list w h e t h e r y o u mater ia l l y par t ic ipated in tha t ent i ty 's t rade or bus iness in 2 0 1 8 (Tax Tip 10) . Wr i te °N/A" if t he ent i ty is not e n g a g e d in a t rade or bus iness (for e x a m p l e , an ent i ty w h o s e on ly act iv i ty is owne rsh ip o f renta l real es ta te or Inves tment asse ts such as s tocks and bonds ) . P rov ide all S c h e d u l e s K-1 rece ived for the tax year. S e e a lso Tax Tip 2 0 .

Q t h e r J n c o i f i e i ^ l P ^ d i F l ^ ^ and-1099 -Bar ter ing Income

Bonuses and Pr izes not repor ted on F o r m W - 2 (Expla in)

Cance l la t ion o f Deb t (Fo rm 1 0 9 9 - A o r 1099 -C) (Tax T ip 6)

C o m m i s s i o n s and Fees (Not repor ted in S T E P 5)

Disabi l i ty Income not inc luded on F o r m W - 2 ( taxable)

Educa t ion Sav ings A c c o u n t or Qua l i f ied Tu i t ion (529) P lan W i thd rawa ls (Fo rm 1 0 9 9 - Q ) .

Gambl ing /Lo t te ry W inn ings (Form W - 2 G )

Jury Du ty—Elec t ion Board Fees

Scho la rsh ips (Form 1098-T)

S ta te Income Tax Re fund (Form 1099 -G)

T ips a n d Gratui t ies not repor ted on F o r m W - 2 (Tax Tip 11)

U n e m p l o y m e n t C o m p e n s a t i o n (Fo rm 1099 -G)

Ve te rans ' Pens ion a n d Disabi l i ty

Worke rs ' Compensa t i on

Other (at tach sepa ra te shee ts if necessa ry )

Sajes-agdjEx|h^ ' \ Prov ide in format ion abou t sa les o f s tock , real es ta te or o ther proper ty a long w i th F o r m s 1 0 9 9 - B , 1099 -S , c los ing s ta temen t or o ther suppor t ing in format ion. A t tach sepa ra te s h e e t if necessary . If all t ransac t ions , inc lud ing bas is , a re repor ted on Fo rms 1099 -B y o u prov ide , there is no need to comp le te t he fo l l ow ing . If you r pr inc ipal res idence w a s so ld , see S T E P 13.

A s s e t # 1 A s s e t # 2

Descr ip t ion o f Proper ty

Date Acqu i r ed

Date So ld \

Sa les Pr ice

Bas is (Tax T ips 12 a n d 1 3 ) .

Expenses of Sa le

A s s e t #3


sHf tmployment Income L ^ - i ^ . - ' one farm''activityJifi^^^s^lisi income and expenses separatelyfo^'^acmAlso^moivdet

Bus iness Act iv i ty /Product : ' . ,

Bus iness N a m e : ^

Did you beg in or end t f ie bus iness in 2 0 1 8 ? Beg in O End O

Gross Receip ts (prov ide all F o r m s 1 0 9 9 - M l S G a n d 1099-K)

i nven to ry—Beg inn ing of Year

Merchand ise Purchases ( less Produc t f o r Persona l Use )

Labor, Mater ia ls and Other Cos ts o f Inventory

I nven to ry—End of Year

D id you m a k e any p a y m e n t s requ i r ing F o r m s 1099 be fi led?^ Yes O No O

If Yes , did you fi le F o r m s 1099? Yes O No O

General ly , p a y m e n t s o f $ 6 0 0 or more m a d e to ind iv idua ls a n d noncorpora te ent i t ies in t he cou rse o f a t rade or bus iness mus t be repor ted . C o m m o n examp les a re p a y m e n t s fo r non -emp loyee compensa t i on a n d rent.

Rental'aVid Royalty Income mm

P h y s i c a l A d d r e s s (S t ree t , C i ty , S t a t e , Z i p C o d e ) Type^ R e n t / R o y a l t y

R e c e i v e d Fa i r R e n t a l

D a y s P e r s o n a l U s e D a y s

Did you make any p a y m e n t s requ i r ing F o r m s 1099 be f i led? YesO NoO

if Yes, did you fi le Fo rms 1099? YesO NoO ^ 1—Sing le fami ly res idence ; 2 — M u l t i - f a m i l y res idence ; 3—Vaca t i on /sho r t - t e rm ren ta l ; 4 -- C o m m e r c i a l ; 5 -- L a n d ; 6 — R o y a l t i e s ;

7—Self-rental; 8 — O t h e r (descr ibe) .

jessTravel i Expenses Trave l expenses are deduc t ib le if y o u t rave led a w a y f r o m h o m e overn igh t on bus iness . Bus iness mea ls w h e n not t ravel ing a re a lso deduct ib le (subject to l imits), p rov ided you have records showing date, amount , persons present a n d bus iness purpose . Note: Beg inn ing in 2 0 1 8 , bus iness en te r ta inment e x p e n s e s are no longer deduct ib le a n d e m p l o y e e s c a n n o t deduc t un re imbursed bus iness e x p e n s e s .

Use Correct Column ®" S e l f - E m p l o y e d R e n t a l A c t i v i t y

T r a v e l :

A i rp lane , Tra in , Taxi , Au to Renta l

Mea ls (See Self-Employed Tax Tip C on Page 6 ) .

Lodg ing ,

Te lephone/ In ternet Connec t i on

C lean ing and Laundry

B a g g a g e and Sh ipp ing

Other : •

IVleals N o t A s s o c i a t e d W i t h T r a v e l

Quickfinder* 1040 Tax Organizer 5

S T E P S Self-Employment and Rental Expenses If yes , a t tach list of expenses re la ted to h o m e . Do not dupl icate below.

Bus iness sq . ft.

Total sq . ft.

Do you qual i fy for bus iness use o f h o m e deduc t i ons?

Yes O No O (See Self-Employed Tax Tip B be low. )

Par t of h o m e used for bus iness : 4WWS»W- ' 1

U s e Correct Column 1 S e l f - E m p l o y e d '

Adver t i s ing

C lean ing and Ma in tenance

C o m m i s s i o n s and Fees Pa id

Cont rac t Labor

E m p l o y e e Benef i t P r o g r a m s ( inc lude hea l th i nsu rance for e m p l o y e e s ) .

Insurance (not inc lud ing heal th)

Interest • Mor tgage (Fo rm 1098)

• Other Interest

Lega l a n d Profess iona l Fees

L i censes

M a n a g e m e n t Fees

Off ice Expenses .!

Pens ion /Pro f i t -Shar ing P lan Cont r ibu t ions M a d e fo r E m p l o y e e s

Ren t Pa id • Veh ic les , Mach ine ry a n d E q u i p m e n t

• O the r Bus iness Proper ty

Repa i rs a n d Ma in tenance

Supp l ies

Taxes

Uti l i t ies

W a g e s Pa id

O the r Expenses (prov ide l ist)

Ren taP

' If m o r e than o n e bus iness or renta l property, p rov ide in format ion separa te ly for e a c h .

B u s i n e s s or rental a s s e t p u r c h a s e s or s a l e s . Prov ide a separa te schedu le l ist ing da tes o f pu rchase or sa le , purchase /sa les pr ice and proper ty descr ip t ion . Inc lude cop ies o f sa les rece ip ts or cont rac ts if ava i lab le .

STEP 9 Health Insurance and Retirement Plans for j h ^ Self-Employed Insurance p rem iums pa id : Hea l th $ Long-Term Care $

Include premiums paid for yourself, spouse, dependents and children underage 27, as well as Medicare premiums. Do not include any premiums for months self-employed person was eligible to participate under any subsidized employer's plan. Report in STEP 12 instead.

Cont r ibu t ions m a d e to your SEP, S I M P L E or qua l i f ied re t i rement p lan for 2018 . S e e Self-Employed Tax Tip D below.

Self-Employed Tax Tips A ) B u s i n e s s A s s e t s . Spec ia l ru les app ly tha t a l l ow the cos t o f cer ta in bus iness asse ts (for e x a m p l e , furn i ture and equ ipmen t ) pur

c h a s e d and p laced in serv ice in 2 0 1 8 to be ful ly deduc ted . S e e Tax Tips 18 and 19.

B) B u s i n e s s U s e of H o m e D e d u c t i o n . If an a rea of the h o m e is used regular ly a n d exc lus ive ly for bus iness , a deduc t ion for a por t ion o f mor tgage interest , t axes , i nsu rance , o ther opera t ing cos ts a n d deprec ia t ion m a y be a l l owed . Spec ia l rules app ly for inventory s torage a n d dayca re . A s k for deta i ls .

C) P e r D iem Meal R a t e s . In l ieu o f us ing ac tua l e x p e n s e s incur red for mea ls a n d inc identa l e x p e n s e s wh i le t rave l l ing , se l f -emp loyed ind iv iduals may deduc t I R S - a p p r o v e d per d i e m amoun ts . T h e a m o u n t s d e p e n d on loca t ion . Prov ide deta i led list o f da tes a n d locat ions of bus iness t rave l .

D) S e l f - E m p l o y e d Ret i rement P l a n s . M a n y re t i rement p lans ( funded wi th pre- tax do l la rs ) are ava i lab le to se l f -emp loyed bus iness owners . T h e dead l ines for es tab l i sh ing a n d cont r ibut ing to a re t i rement p lan vary. If you have e m p l o y e e s , match ing cont r ibu t ions m a y be requ i red.

E ) S m a l l E m p l o y e r Health I n s u r a n c e Cred i t . A credi t is ava i lab le to qual i f ied smal l e m p l o y e r s tha t pay heal th insurance p r e m i u m s for emp loyees . P r e m i u m s pa id for the bus iness owne r a n d his fami ly m e m b e r s don ' t qual i fy. A s k us for deta i ls .


S T E P 10 ' C o m m u t i n g be tween you r Inome a n d regu lar w o r k locat ion is no t deduc t ib le .

• C o m m u t i n g expenses fo r go ing b e t w e e n y o u r i i o m e a n d a t empo ra ry w o r k locat ion outside the met ropo l i tan a rea w h e r e you live and

normal ly wo rk are deduc t ib le . T rave l e x p e n s e s be tween you r h o m e a n d a t e m p o r a r y w o r k loca t ion witfiin y o u r met ropo l i tan a rea are

not deduct ib le un less e i ther o f t he fo l low ing tes ts are met :

1) You have one or rriore regu la r w o r k loca t ions a w a y f rom your h o m e or

2) Your h o m e is y o u r pr inc ipa l p lace o f bus iness .

• T h e r e a re two m e t h o d s to de te rm ine the deduc t i on fo r veh ic les used fo r bus iness : (1) ac tua l e x p e n s e s or (2) s tandard m i leage rate

(for 2 0 1 8 , 54.5si per mi le ) .

• For each veh ic le used for bus iness , comp le te l ines 1 -6 . If y o u k n o w tha t y o u use s tanda rd m i l eage a l l owance , ignore l ines 7 - 1 3 . If

you pu rchased a veh ic le th is yea r a n d do not use s tandard mi leage a l l owance , p rov ide a c o p y o f t he sa les invo ice.

^1

1) Total mi les dr iven th is year : Bus iness

C o m m u t i n g

O the r Pe rsona l

2 ) Veh ic le Descr ip t ion

3) Da te Veh ic le W a s First U s e d fo r Bus iness

4 ) Cos t (cash pa id , net of a n y t r ade a l l owance )

W a s a car t r aded in?

or Lease Paymen ts (for t h e y e a r )

5) Interest Paid on Veh ic le Loan (Se l f -Emp loyed O n l y ) .

6) Park ing and Tolls

7) Gaso l ine , Oi l , Lubr icat ion

8) Repa i rs , Ma in tenance , Ca r W a s h e s

9) T i res and Supp l i es

10) Insurance

11) Tags and L icenses

12) Ga rage Rent

13) Other :

14) So ld in 2018? If yes , da te s o l d : ^

15) If yes , prov ide sa les pr ice a n d a n y t rade i n f o rma t i on .

$ $ $

YesO N o O Yes O No O Yes 0 No O

Yes O No O Yes O No O YesO ' N o O

Questions for All Taxpayers Claiming Vehicle Expenses:

1) Do you have evidence to support business use? YesO N o O

2 ) • if yes , is the ev idence wr i t ten? Yes O No O

3) Do you (or your spouse) have another vehicle available for personal use? YesO N o O

R e c o r d k e e p i n g : Your veh ic le e x p e n s e s wi l l not be a l l owed by the IRS w i thou t adequa te records or suf f ic ient ev idence ver i fy ing bus i ness use . Dai ly records prov ide the best p ro tec t ion in case of an audi t .

Quiokfinder® 1040 Tax Organizer 7

|.Ecii.iCc!ii_oij,Expcnies. A 11. '̂ i - r t n s »10£ 3-E :.1 qp8 . ;T:and;i 099-.Q)4i ; . j

Inc lude in fo rmat ion abou t educa t i on expenses incur red fo r y o u , y o u r s p o u s e o r y o u r dependen t s .

1) S tudent ' s Name. . . . .

2 ) If in co l lege, w a s s tuden t enro l led at least ha l f - t ime fo r at least one a c a d e m i c per iod beg inn ing in 2018?

3) Fe lony Conv ic t ion? ' . . . .

4 ) Educat iona l Pu rpose (degree s e e k i n g , j o b re la ted ) . . . .

5) N a m e of Inst i tut ion

6) Total A m o u n t Pa id (at tach de ta i led l ist o f e x p e n s e s ) (See Tax Tip 14)

7) Pa id B y W h o m ?

8) Student 's Grade or Year in Co l lege

Yes O No O Yes O No O



Indicate whether or not s tudent w a s conv ic ted before 12/31/2018 of a fe lony for possess ion or distr ibut ion of a control led subs tance .

IJtemized Deducliops Comp le te this step on ly if you th ink y o u r to ta l i temized deduc t ions migh t e x c e e d t h e IRS s tanda rd deduc t ion for you r f i l ing s ta tus (see be low) . N o t e : Beg inn ing in 2 0 1 8 , t he s t a n d a r d deduc t ion a m o u n t s are s ign i f icant ly i nc reased so m a n y taxpaye rs tha t i temized deduc t ions in pr ior yea rs m a y no t beg inn ing in 2 0 1 8 .

' 2018 Standard Deduction •'- — v^r''

Filing Status

Marr ied Fi l ing Joint ly or Qual i fy ing W i d o w ( e r ) .

S ing le

Head o f Househo ld

Mar r ied Fi l ing Separa te ly

S t a n d a r d D e d u c t i o n

$ 24 ,000

12 .000

18 ,000

12 ,000

A d d f o r B l i n d a n d / o r O v e r 65

$ 1.300

1,600

1,600

1,300

^ D e d u c t i b l e o n l y i f n e t e x p e n s e s exceec i 7 . 5 % ' d f A d j u s t e d G r o s s i n c o m e ( A G I ) ^ * ' : i' f

N o t e : Do not inc lude a m o u n t s pa id fo r or r e imbu rsed b y insurance o r heal th insurance p r e m i u m s paid wi th pre- tax income.

Did you pay medica l expenses fo r a person y o u canno t c la im as a d e p e n d e n t ? Yes O No O If yes, ask your tax preparer.

Heal th Insurance Premiums' ' ( Inc lude p r e m i u m s fo r v is ion and denta l i nsu rance but not for disabi l i ty or loss of i n c o m e pol ic ies) ,

Med ica re Insurance Premiums' ' (Fo rm S S A - 1 0 9 9 ) ,

Long-Term Care Insurance P r e m i u m s ' (Tax Tip 15)

Prescr ibed Drugs and Insul in

Doc tors and Cl in ics ,

Dent is ts and Or thodont is ts ,

G lasses , Contac t Lenses , Eye E x a m s , Lase r Eye Su rge ry

Hospi ta ls , Nurses , A m b u l a n c e

Nurs ing or Long-Term Care Faci l i ty

O the r (p lease detai l ) :

Med ica l Mi les Dr iven in 2 0 1 8

Park ing Fees

Lodg ing Wh i l e Obta in ing Med ica l T r e a t m e n t Limited to $50 pernight, per person.

Do not inc lude any p r e m i u m s inc luded in S T E P 9 (if se l f -emp loyed) .

8 Quickfinder® 1040 Tax Organizer

S T E P 12 j'Jtemized Deducticns,(CoRtjnued)

m ' Taxes. N o t e : Beg inn ing in 2 0 1 8 , the deduc t i on fo r s ta te a n d local t axes is l imi ted to $ 1 0 , 0 0 0 ($5 ,000 if mar r ied f i l ing separa te ) and fo re ign real es ta te taxes a re not deduc t ib le .

S ta te and Local I ncome Taxes Pa id in 2 0 1 8 ( inc lude 2 0 1 8 es t imated tax p a y m e n t s a n d a m o u n t s pa id w i th 2 0 1 7 return)

Sta te a n d Local Sa les Tax Pa id fo r Ma jo r P u r c h a s e s (motor veh ic les , boa ts , a i rp lanes, h o m e s or h o m e bui ld ing mater ia ls , if rate s a m e as genera l sa les tax rate)

Fore ign Taxes (other than fore ign real es ta te taxes )

Real Estate T a x e s — H o m e s t e a d ( less spec ia l a s s e s s m e n t s )

O the r Real Estate Taxes (second h o m e , cab in , e tc . but not fo re ign real es ta te taxes)

Proper ty Tax Refund

Spec ia l A s s e s s m e n t s — I n t e r e s t Por t ion On ly

Persona l Proper ty Taxes (auto l i cense tags , etc. )

, Charitable DonatlpnSiUse separate sheet if needed.)

N o t e : Mone ta ry dona t ions unde r $ 2 5 0 each m u s t be subs tan t ia ted by e i ther (1) a bank record (such a s a cance l led check) or (2) a w r i t t e n r e c e i p t f r o m t h e c h a r i t y s h o w i n g i ts n a m e a n d t h e d a t e a n d a m o u n t o f t h e d o n a t i o n . Fo r e a c h d o n a t i o n o f $250 or more , the t axpaye r mus t ob ta jn a wr i t ten a c k n o w l e d g m e n t f r o m the char i ty. (See Tax Tip 16.)

Cash, Checl< or Credit Card (include payroll deductions):

Churches or S y n a g o g u e s

O the r : ,

O the r : ,

Other :

Noncash:

Fair Marke t Value ( F M V ) o f I tems G iven to Char i t ies

A t tach list of each i tem (or g roup o f s imi lar i tems) and its F M V (Tax Tip 17) .

If a veh ic le , boat or a i rp lane dona t ion over $ 5 0 0 , p rov ide Fo rm 1098-C .

Out -o f -Pocke t Expenses fo r Char i tab le W o r k

Char i tab le Mi les : Mi les x 14(/>=

Other :

MiscellaneousjExpenses N o t e : Beg inn ing in 2 0 1 8 , m isce l l aneous i temized deduc t ions (for examp le , un re imbu rsed e m p l o y e e bus iness expenses , invest m e n t expenses ) genera l l y are no l onge r deduc t ib le .

Gamb l i ng Losses . Limited to Total Gambling Winnings Listed in STEP 3..

If D isab led , Impa i rmen t -Re la ted W o r k E x p e n s e s

Casualty Loss s t o r m , etc . P rov ide deta i ls . (Tax T ip 21

Interest Pai.d '(Provide Foims 1098)

H o m e Mor tgage (If se l le r - f i nanced , p rov ide se l ler 's name /add ress /SSN) . ,

H o m e Equi ty Loan . Loan P r o c e e d s U s e d for : ^

Loan Poin ts not Repor ted on F o r m 1099 - INT (Tax T ip 23). ,

Inves tment Interest Pa id $

P r i m a r y R e s i d e n c e S e c o n d H o m e (Tax T i p 22 )

Quickfinder® 1040 Tax Organizer 9

S T E P 13 < fPnnCipal-ReSldence ( a t t a c t f a n y 2 0 1 8 c l o s i n g s t a t e m e n t s ) - " ' / - ^ ^ '

Yes 0 No O Did you sel l y o u r pr inc ipa l res idence in 2 0 1 8 ? Ifyes: (Tax Tip 24 ) Yes 0 No O

Yes O NoO Did y o u o w n a n d use it as a pr inc ipal res idence fo r a t least two o f f ive years before the sa le?

Yes 0 No O

Yes O No O Did y o u sel l a p rev ious res idence wi th in t w o yea rs be fo re t h e sa le da te and exc lude a n y ga in?

Yes 0 No O

Yes O No O Af te r 2 0 0 8 , w a s t h e proper ty ever used fo r any th ing o ther t han as a pr inc ipal res idence (for e x a m p l e , as a vaca t ion h o m e or rental p roper ty )?

Yes O No O Did you pu rchase a res idence in 2 0 1 8 ?

Yes O No O Did you re f inance you r m o r t g a g e or take ou t a h o m e equ i ty loan in 2 0 1 8 ? A m o u n t o f p roceeds used for some th i ng other than acqu i r i ng or imp rov ing you r h o m e : $

Yes O No O Did you pu rchase a n y energy-e f f ic ien t imp rovemen ts such as qual i f ied so la r e lectr ic , wa te r hea t ing , fuel ce l l , sma l l w ind ene rgy or geo the rma l hea t p u m p proper ty?

Yes 0 No O Did y o u rece i ve a f i rs t - t ime h o m e b u y e r cred i t f o r a h o m e p u r c h a s e d in 2 0 0 8 ? If y e s , en te r the a m o u n t o f t he credi t : $

S T E P 14 2018 Estimated Tax Pay,n\ejitst^. y . , , F e d e r a l Dafe Paid S t a t e Date Paid

A m o u n t appl ied f rom 2 0 1 7 o v e r p a y m e n t , if any :

First Quar te r P a y m e n t M a d e

S e c o n d Quar te r P a y m e n t M a d e

Th i rd Quar te r P a y m e n t M a d e

Four th Quar te r P a y m e n t M a d e

Do not inc lude w i thho ld ing f r o m F o r m s W - 2 or 1099 in es t imated tax paymen ts l isted he re .

S T E P 15 •'*TaxfRefun*d—Direct D.epositlnfprmation V, .; If y o u rece ive a 2 0 1 8 federa l tax re fund , t he re fund can be routed to up to th ree o f y o u r check ing o r sav ings accoun ts . (Tax re funds m a y a lso be direct ly depos i ted to y o u r IRA, Hea l th Sav ings Accoun t , A rche r MSA, Educa t ion Sav ings Accoun t , T reasu ry Di rect A c coun t or used to buy up to $5 ,000 in ser ies I sav i ngs bonds . ) If you prefer a d i rect depos i t , p l ease comp le te t he fo l lowing in fo rmat ion . O therw ise a refund check wi l l be ma i l ed to y o u at t he address on you r tax re turn .

T y p e o f A c c o u n t ( C h e c k i n g , S a v i n g s , IRA , e tc . )

R o u t i n g N u m b e r ( N i n e d i g i t s ) A c c o u n t N u m b e r P e r c e n t o f R e f u n d

S a m p l e c h e c k :

N o t e : T h e rout ing a n d accoun t n u m b e r s m a y be in di f ferent p laces on you r check .

JEFFREY MAPLE SUZANNE MAPLE 123 Pear Lane Anyplace, VA 20000

P r i v a c y P o l i c y : W e col lect nonpub l i c in fo rmat ion abou t y o u f r o m the fo l lowing sou rces :

1) I n fo rma t ion w e rece i ve f r o m y o u on app l i ca t i ons , t ax o r g a n i z e r s , wo rkshee ts and o ther f o rms ,

2) In fonnat ion abou t you r t ransac t ions wi th us, our aff i l iates or o thers a n d 3) In fo rmat ion w e rece ive f r o m a c o n s u m e r repor t ing agency.

W e do not d isc lose any nonpub l ic persona l in format ion abou t our cus tomers or f o rme r cus tomers to a n y o n e , excep t as requ i red by law. W e restr ict access to nonpub l i c pe rsona l in fonnat ion abou t y o u to t h o s e m e m b e r s o f our f i rm w h o n e e d to k n o w that in format ion in order to p ro v i de se rv i ces to y o u . W e ma in ta in phys ica l , e lec t ron ic and p rocedura l sa feguards tha t comp ly wi th federa l regu la t ions to guard your nonpub l i c persona l in fo rmat ion .

10 Quickfinder® 1040 Tax Organizer

Tax Tips 1) P a y m e n t s tha t m e e t spec i f i c r e q u i r e m e n t s a re t r ea ted

as a l imony fo r tax, regard less o f h o w t hey a re descr ibed in a d ivorce dec ree . O n e o f t he requ i remen ts is tha t the paymen ts end upon the rec ip ient 's dea th . S o , p a y m e n t s fo r ma in tenance or spousa l suppo r t m a y be cons ide red a l imony for tax. A s k us for deta i ls .

^2) IRA contr ibut ions are l imi ted to t he lesser o f $5 ,500 ($6,500 if age 50 or o lder a t yea r -end ) or c o m p e n s a t i o n . I f y o u (and you r spouse ) are not cove red by an e m p l o y e r re t i rement p lan , t radi t ional IRA cont r ibu t ions a re fu l ly deduc t ib le . If you or your spouse a re cove red by an e m p l o y e r re t i rement p lan , the deduct ion is phased ou t a t h igher i n c o m e levels. Roth IRA contr ibut ions are no t deduc t ib le a n d regard less of w h e t h e r you are cove red by an e m p l o y e r re t i rement p lan , they phase out at cer ta in i n c o m e leve ls . If on ly one spouse has compensa t i on , a spousa l IRA can be se t up fo r t he nonwork ing s p o u s e . E a c h s p o u s e (work ing a n d nonwork ing ) can cont r ibute up to $5 ,500 ($6 ,500 if a g e 50 or o lder) prov ided t h e wo rk ing s p o u s e ' s c o m p e n s a t i o n is a t least equal to the IRA cont r ibu t ions .

3) Indiv iduals covered only by a h igh deduc t ib le heal th p lan (for 2 0 1 8 , deduct ib le o f at least $ 1 , J 5 0 fo r ind iv idual cover age and $2 ,700 fo r fami ly cove rage ) can m a k e deduc t ib le (subject to l imits) H S A cont r ibu t ions .

4 ) G r a d e K - 1 2 t eache rs m a y be ab le to d e d u c t a m o u n t s paid fo r books , supp l ies (o ther than nonath le t i c supp l ies f o r heal th and P E courses) , c o m p u t e r so f tware and other equ ipmen t and mater ia ls used in t he c l a s s r o o m as we l l as cer ta in expenses fo r p ro fess iona l d e v e l o p m e n t cou rses .

5) T h e chi ld and d e p e n d e n t care cred i t is genera l l y ava i lab le to mar r ied taxpaye rs on ly if bo th s p o u s e s have ea rned i ncome, unless a s p o u s e is a fu l l - t ime s tuden t or d i sab led .

6) Cancel lat ion of debt (COD) genera l ly results in taxab le in come . However, except ions are avai lab le for bankrupt and insolvent taxpayers as wel l as for cancel lat ions or reduct ions of s tudent loans, fa rm-re la ted loans and loans related to bus iness real property.

7) A person w h o f i les a j o in t re turn (o ther t han a return f i led sole ly to claim a refund) canno t be c la imed as a dependen t . A l so , specia l rules app ly to ch i ld ren o f d i vo rced paren ts .

8) To be tax f ree, IRA a n d qua l i f ied p lan d is t r ibut ions mus t be rol led over to ano ther t radi t ional IRA or qual i f ied p lan wi th in 60 days . A lso , for IRAs, the re is a o n e - y e a r wa i t i ng per iod be tween tax- f ree ro l lovers.

9) IRA (but not qual i f ied p lan) w i t hd rawa l s be fo re a g e 59>2 are not sub jec t to t he 1 0 % pena l t y if t he f u n d s are used for (a) o therw ise deduc t ib le med i ca l e x p e n s e s , (b) cer ta in higher educat ional expenses , (c) a f i rst- t ime h o m e purchase for d is t r ibut ions up to $10 ,000 or (d) med i ca l i nsu rance by cer ta in u n e m p l o y e d ind iv idua ls . O the r excep t ions m a y app l y to IRA and qual i f ied p lan w i t hd rawa l s .

10) Mater ia l part icipation in a t rade or bus iness genera l ly means the taxpayer spends more t han 500 hours par t ic ipat ing in the act iv i ty dur ing the year. However , t he tes t can a lso be m e t in o ther s i tuat ions, s u c h as w h e n the t a x p a y e r is t he on ly o n e w h o substant ia l ly par t ic ipa tes in t he act iv i ty or s p e n d s more than 100 hours par t ic ipat ing a n d no one e lse s p e n d s more t ime .

11) If "a l located, t ips" a re l isted on y e a r - e n d F o r m W - 2 , the a m o u n t wil l be sub jec t to both soc ia l secur i t y a n d i ncome tax un less records (tip log) ver i fy tha t a lesser a m o u n t w a s actua l ly rece ived.

12) Improvemen t costs m a y reduce taxab le ga in upon sa le o f property. Keep records o f i m p r o v e m e n t cos ts m a d e to all real p roper ty at least f ou r yea rs af ter t he p roper ty is so ld .

13) if s tock or mutual fund d iv idends are automatical ly re invested instead of rece ived in cash , these re investments increase cost bas is , and reduce gain or increase loss upon sa le .

14) Tax benef i ts such as a credit , deduct ion or income exc lus ion for in terest on cer ta in U.S. sav ings bonds may be ava i lab le fo r cer ta in educa t i on e x p e n s e s . Benef i ts may be phased out at cer ta in i n c o m e leve ls . List t he fo l lowing e x p e n s e s : (a) tu i t ion a n d requ i red f ees , (b) books , supp l ies a n d e q u i p m e n t requ i red fo r a t t endance , (c) c o m p u t e r equ ipmen t a n d in ternet a c c e s s , (d) r o o m a n d board (if a t least ha l f - t ime a t tendance) a n d (e) s t uden t loan interest .

15) Qual i f ied long- term care insurance p remiums are deduct ib le sub jec t to a g e a n d annua l dol lar l imi ts.

16) Char i tab le con t r ibu t ions o f $ 2 5 0 or more in any one day to a n y one o rgan iza t ion m u s t have wr i t ten a c k n o w l e d g m e n t f r o m the o rgan i za t i on . T h e a c k n o w l e d g m e n t m u s t s ta te w h e t h e r or no t a n y g o o d s or se rv ices w e r e rece ived in e x c h a n g e fo r t he dona t i on .

17) W h e n m a k i n g con t r ibu t ions o f used furn i ture, app l i ances a n d c loth ing to nonpro f i t o rgan iza t ions , a t tach a record of t he i tems d o n a t e d to t he rece ip t for p roo f of this deduc t ib le con t r ibu t ion . Con t r ibu t ions mus t be in g o o d or better cond i t ion to be deduc t i b le .

18) 1 0 0 % b o n u s d e p r e c i a t i o n is a l l owed on n e w a n d u s e d qual i f ied bus iness p roper ty acqu i red a n d p laced in se rv ice in 2018 . Qual i f ied bus iness proper ty inc ludes such proper ty as off ice fu rn i tu re , c o m p u t e r s , mach ine ry and e q u i p m e n t L imi ts app l y to cer ta in au tomob i l es , t rucks a n d S U V s .

19) T h e Sect ion 179 bus iness p roper ty expens ing a l l owance is $1 mi l l ion and inc ludes tang ib le persona l proper ty a n d o f f - the-she l f c o m p u t e r s o f t w a r e . L imi ts app ly to ce r ta in au tomob i l es , t rucks a n d S U V s .

20) Beg inn ing in 2 0 1 8 , se l f -emp loyed indiv iduals and owners o f pass - th rough in terests in bus iness act iv i t ies genera l ly m a y deduc t 2 0 % of the i r qua l i f ied bus iness income, as we l l as 2 0 % of a g g r e g a t e qual i f ied RE IT d iv idends and qual i f ied-pub l ic ly - t raded par tnersh ip i ncome. Jo in t f i l e rs w i th taxab le income of $315 ,000 or more ($157,500 fo r other indiv iduals) are sub jec t to spec ia l ru les.

21 ) Genera l ly , a net loss d u e to a casua l ty (such as f l ood , f i re , theft , etc.) is deduc t ib le to the extent it exceeds 1 0 % of you r A G I . Beg inn ing in 2 0 1 8 , persona l casua l ty losses m u s t be at t r ibutable to a federa l l y dec lared disaster to be deduct ib le .

22) A h o m e can be a house , c o n d o m i n i u m , cooperat ive , mob i le h o m e , boa t or s im i la r proper ty . It m u s t prov ide bas ic l iv ing accommoda t i ons inc lud ing s leep ing space , toilet, and cooking fac i l i t ies.

23 ) Loan or ig inat ion f ees (po ints) pa id on a loan to buy or bui ld a pr inc ipa l r es idence a re genera l l y deduct ib le as interest in t he y e a r pa i d . Po in ts pa id on re f inanc ing an ex is t ing mor tgage or on a loan to pu rchase or improve a s e c o n d h o m e mus t be deduc ted (amort ized) over the life o f the loan. Exception: If par t o f t he p roceeds w e r e used to imp rove you r ma in h o m e , po in ts re la ted to the improvemen ts m a y be deduc ted in t he yea r pa id .

24 ) You can exc lude up to $ 2 5 0 , 0 0 0 ($500 ,000 if mar r ied and f i l ing jo in t ly or cer ta in surv iv ing s p o u s e s ) of the ga in on a sa le of a pr inc ipa l res idence if you o w n e d and occup ied the res idence fo r two ou t o f t he f ive years before t he da te o f sa le . If t he h o m e w a s u s e d o ther than as you r pr inc ipal res idence a n y t ime af ter 2 0 0 8 , s o m e of the gain may be taxab le .

25) Keep receipts suppor t ing tax deduc t ions at least four yea rs .

Quickfinder" 1040 Tax Organizer 11

Taxpayer:

^ Taxpayer instructions—Items checked 0 apply to you. IRA/SEP/SIMPLE/HSA ^ n IRA contr ibut ions deduc ted on 2 0 1 8 re turn : for You $ , for S p o u s e $ .

Al l 2018 cont r ibut ions to t rad i t ional or Rot f i IRAs m u s t be m a d e by Apr i l 15, 2 0 1 9 . (No extensions)

• Se l f -emp loyed re t i rement p lan con t r ibu t ions deduc ted on 2018 re turn : for You $ , for S p o u s e $ .

All 2018 cont r ibut ions mus t be m a d e by d u e da te o f the tax return ( inc lud ing ex tens ions ) .

• Heal th Sav ings A c c o u n t ( H S A ) a m o u n t s d e d u c t e d on 2 0 1 8 re turn: for You $ , for S p o u s e $ .

Al l 2018 cont r ibut ions to H S A s mus t be m a d e by Apr i l 15, 2019 . (No extensions)

Federal Tax Return • Your federa l tax re turn s h o w s an o v e r p a y m e n t o f $ . O f th is a m o u n t , $ has b e e n app l i ed

t oward your es t ima ted tax p a y m e n t s for 2 0 1 9 , $ wil l be d i rect ly depos i t ed to your accoun t ,

and $ wi l l be re funded to y o u .

• You have to pay a ba lance d u e of $ . M a k e check payab le to "United States Treasury."

• You wil l be bi l led separa te ly by the IRS for any interest and /o r pena l ty on the ba lance d u e .

n Your return has been f i led e lectronical ly .

• Mai l by '. Mai l to

State Tax Return • Your state tax return s h o w s a n o v e r p a y m e n t of $ . O f th is a m o u n t , $ has been app l ied

toward your es t ima ted tax p a y m e n t s for 2 0 1 9 , $ wil l be d i rect ly depos i t ed to your accoun t

and $ wi l l be re funded to y o u .

• You have to pay a ba lance d u e o f $ . M a k e check payab le to .

• You wil l be bi l led separa te ly by the s ta te for any interest and/or pena l ty on the ba lance d u e .

n Your return has been f i led e lect ronica l ly .

• Mai l by . Mai l to

Estimated Taxes • Pay 2019 es t ima ted taxes acco rd ing to p a y m e n t schedu le p rov ided below.

Payment Instructions: O n all checks or paymen ts , en ter t he yea r and f o r m n u m b e r o f the re turn , your soc ia l secur i ty n u m b e r a n d a day t ime phone number . Federa l tax paymen ts can a lso be m a d e by deb i t or credi t ca rd or v ia the IRS e lec t ron ic f ede ra l tax p a y m e n t sys tem ( E F T P S ) — c a l l for more in format ion.

2019 Estimated Tax Payments—Instructions and Record of Payments^ F e d e r a l State

Est ima ted Tax Liabil i ty for 2 0 1 9 $ " " " " $

Est imated Tax Wi thho ld ing f rom 2 0 1 9 Wages^ ( ) ( )

A m o u n t Cred i ted f rom 2 0 1 8 Re tu rn ( ) ( )

Total A m o u n t to Be Pa id in Quar te r l y Es t imates $ $

' If you r i ncome, deduc t ions or f i l ing s ta tus c h a n g e , p lease con tac t us so tha t these es t ima tes can be rev ised . 2 If your state or federa l tax w i thho ld ing for the year is less than es t ima ted , your es t ima ted p a y m e n t s m a y need to be ad jus ted .

Federal Payment Record State Payment Record

Date Due A m o u n t C h e c k

N u m b e r Date S e n t Date D u e A m o u n t C h e c k

N u m b e r Date S e n t

April 15, 2019

June 17, 2019

September 16, 2019

January 15, 2020

$ $ April 15, 2019

June 17, 2019

September 16, 2019

January 15, 2020

April 15, 2019

June 17, 2019

September 16, 2019

January 15, 2020

April 15, 2019

June 17, 2019

September 16, 2019

January 15, 2020


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Donald J. Lynch