1040 U.S.

Individual Income Tax Return 2013

(99)

F
Department of the TreasuryInternal Revenue Service
o
r
m
For the year Jan. 1Dec. 31, 2013, or other tax year beginning

Your first name and initial

OMB No. 1545-0074

, 2013, ending

IRS Use OnlyDo not write or staple in this space.

See separate instructions.

Your social security number

,20

Last name

Thomas

Hill

If a joint return, spouse's first name and initial

Mary

111-11-1111

Last name

Spouse's social security number

Hill

123-45-6781

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

Apt. no.

Make sure the SSN(s) above

and on line 6c are correct.

5555 Orange Blossom Trail

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

Dallas

TX

Foreign country name

Filing Status

Foreign province/state/county

Married filing separately. Enter spouse's SSN above

and full name here.

Check only one

box.

Exemptions

6a
b
c

Anna
Tyler

Last name

Hills
Hill

If you did not

get a W-2,
see instructions.

Adjusted
Gross
Income

KIA

Qualifying widow(er) with dependent child

Boxes checked
on 6a and 6b

social security number

relationship to you

No. of children
on 6c who:

(see instructions)

lived with you

did not live with

you due to divorce
or separation
(see instructions)

123-45-6784 Daughter
123-45-6788 Son

Dependents on 6c
not entered above

d Total number of exemptions claimed

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

Head of household (with qualifying person). (See instr.) If the

qualifying person is a child but not your dependent, enter this
child's name here.

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

. . . . . . .
X Spouse
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) V if child under age 17
Dependents:
(2) Dependent's
(3) Dependent's
qualifying for child tax credit

(1) First name

Income

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

If more than four

dependents, see
instructions and
check here

Foreign postal code

Single

Presidential Election Campaign

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

75080

7
8a
b
9a
b

Add numbers on
lines above

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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
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9a

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10
11
12
13
14
15b
16b
17
18
19
20b
21
22

21
22
23

Other income. List type and amount

________________________________
Combine the amounts in the far right column for lines 7 through 21. This is your total income
0
Educator expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

24
25
26
27
28
29
30
31a
32

Certain business expenses of reservists, performing artists, and

fee-basis government officials. Attach Form 2106 or 2106-EZ .
Health savings account deduction. Attach Form 8889
. . . . .
Moving expenses. Attach Form 3903
. . . . . . . . . . . . .
Deductible part of self-employment tax. Attach Schedule SE
.
Self-employed SEP, SIMPLE, and qualified plans
. . . . . . .
Self-employed health insurance deduction . . . . . . . . . . .
Penalty on early withdrawal of savings . . . . . . . . . . . . .
Alimony paid b Recipient's SSN
IRA deduction
. . . . . . . . . . . . . . . . . . . . . . . . .

33
34

Student loan interest deduction

. . . . . . . . . . . . . . . . . . . . . .
Tuition and fees. Attach Form 8917.

35

Domestic production activities deduction. Attach Form 8903

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7
8a

10
11
12
13
14
15a
16a
17
18
19
20a

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.
8b
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.
9b
Taxable refunds, credits, or offsets of state and local income taxes
. . . . . . . . . . . . .
Alimony received
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Business income or (loss). Attach Schedule C or C-EZ
. . . . . . . . . . . . . . . . . . . .
Capital gain or (loss). Attach Schedule D if required. If not required, check here . . . . . . . . . . . . . . . . . .
Other gains or (losses). Attach Form 4797
. . . . . . . . . . . . . . . . . . . . . . . . . .
IRA distributions
. . . . . . . . . . . . . . 15a
b Taxable amount
Pensions and annuities
. . . . . . . . . . 16a
b Taxable amount
Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E
. .
Farm income or (loss). Attach Schedule F
. . . . . . . . . . . . . . . . . . . . . . . . . .
Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20a
Social security benefits
b Taxable amount
. . . . .

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24
25
26
27
28
29
30
31a
32
33
34
35

123,000
9,000

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25,860
0
0
0
0
0
157,860

0
0
0
1,827
0
0
0
0
0

36
Add lines 23 through 35
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37
Subtract line 36 from line 22. This is your adjusted gross income
. . . . . . . . . . . . . . . .
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.

36
37

1,827
156,033
Form 1040 (2013)

Page 2

Form 8824 (2013)

Name(s) shown on tax return. Do not enter name and social security number if shown on page 1.

Thomas
Part III

Your social security number

J Hill
111-11-1111
Realized Gain or (Loss), Recognized Gain, and Basis of Like-Kind Property Received

Caution: If you transferred and received (a) more than one group of like-kind properties or (b) cash or other (not like-kind) property,
see Reporting of multi-asset exchanges in the instructions.

Note: Complete lines 12 through 14 only if you gave up property that was not like-kind. Otherwise, go to line 15.
12
13
14

15
16
17
18
19
20
21
22
23
24
25

Fair market value (FMV) of other property given up

. . . . . . . . . . . .
12
13
Adjusted basis of other property given up
. . . . . . . . . . . . . . . . .
Gain or (loss) recognized on other property given up. Subtract line 13 from line 12. Report the
gain or (loss) in the same manner as if the exchange had been a sale
. . . . . . . . . . . . . . . .
Caution: If the property given up was used previously or partly as a home, see Property used as
home in the instructions.
Cash received, FMV of other property received, plus net liabilities assumed by other party,
reduced (but not below zero) by any exchange expenses you incurred (see instructions)
. . . . . .

14

. . . . . .
. . . . . .

15
16
17

0
700,000
700,000

. . . . . .
. . . . . .
. . . . . .

18
19
20

Ordinary income under recapture rules. Enter here and on Form 4797, line 16 (see instructions)
. .
Subtract line 21 from line 20. If zero or less, enter -0-. If more than zero, enter here and on
Schedule D or Form 4797, unless the installment method applies (see instructions)
. . . . . . . . .
Recognized gain. Add lines 21 and 22
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deferred gain or (loss). Subtract line 23 from line 19. If a related party exchange, see instructions
.
Basis of like-kind property received. Subtract line 15 from the sum of lines 18 and 23
. . . . . .

21

400,000
300,000
0
0

FMV of like-kind property you received

. . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 15 and 16
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Adjusted basis of like-kind property you gave up, net amounts paid to other party, plus any
exchange expenses not used on line 15 (see instructions)
. . . . . . . . . . . . . . . .
Realized gain or (loss). Subtract line 18 from line 17
. . . . . . . . . . . . . . . . . .
Enter the smaller of line 15 or line 19, but not less than zero
. . . . . . . . . . . . . . .

Part IV

22
23
24
25

0
0
300,000
400,000

Deferral of Gain From Section 1043 Conflict-of-Interest Sales

Note: This part is to be used only by officers or employees of the executive branch of the Federal Government or judicial
officers of the Federal Government (including certain spouses, minor or dependent children, and trustees as described in
section 1043) for reporting nonrecognition of gain under section 1043 on the sale of property to comply with the
conflict-of-interest requirements. This part can be used only if the cost of the replacement property is more than the basis of
the divested property.
26
27

Enter the number from the upper right corner of your certificate of divestiture. (Do not attach a
copy of your certificate. Keep the certificate with your records.)
. . . . . . . . . . . . . . . .
Description of divested property
-------------------------------------------------------------------

28

--------------------------------------------------------------------------------------------Description of replacement property

----------------------------------------------------------------

29

Date divested property was sold (month, day, year)

30

Sales price of divested property (see instructions)

31

Basis of divested property

32

Realized gain. Subtract line 31 from line 30

33

Cost of replacement property purchased within 60 days after date

of sale
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

34

Subtract line 33 from line 30. If zero or less, enter -0-

35
36

Ordinary income under recapture rules. Enter here and on Form 4797, line 10 (see instructions)
. .
Subtract line 35 from line 34. If zero or less, enter -0-. If more than zero, enter here and on
Schedule D or Form 4797 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

37

Deferred gain. Subtract the sum of lines 35 and 36 from line 32

38

Basis of replacement property. Subtract line 37 from line 33

---------------------------------------------------------------------------------------------

KIA

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30

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31

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29

32

34

33

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35
36

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37

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38

0
Form

8824 (2013)

SCHEDULE B

Interest and Ordinary Dividends

(Form 1040A or 1040)

OMB No. 1545-0074

Attach to Form 1040A or 1040.

Department of the Treasury
(99)
Internal Revenue Service

Name(s) shown on return

Thomas

Part I
Interest

Information about Schedule B (1040A or 1040) and its instructions is a www.irs.gov/scheduleb.

Part II

08

Your social security number

Hill

111-11-1111

Amount

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

9,000

Ford Motor Company

(See instructions for

Schedule B, 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.

2013

Attachment
Sequence No.

2
3

Add the amounts on line 1

. . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note: If line 4 is over $1,500, you must complete Part III.
5

List name of payer

9,000

3
4

9,000
Amount

_______________________________________________

Ordinary
Dividends
(See the instructions
for Schedule B, and the
instructions for
Form 1040A, or
Form 1040,
line 9a.)

5
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.

Add the amounts on line 5. Enter the total here and on Form 1040A, or Form
1040, line 9a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note. If line 6 is over $1,500, you must complete Part III.

You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a
Yes No
foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust.
7a At any time during 2013, did you have a financial interest in or signature authority over a financial
account (such as a bank account, securities account, or brokerage account) located in a foreign
country? See instructions.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If Yes, are you required to file FinCEN Form 114, Report of Foreign Bank and Financial
Accounts (FBAR), formerly TD F 90-22.1 to report that financial interest or signature authority?
See FinCEN Form 114 and its instructions for filing requirements and exceptions to those requirements
. . . .
b If you are required to file FinCEN Form 114, enter the name of the foreign country where the
(See
financial account is located
___________________________________________
instructions.)
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.
. . . . . . . . . . . . . . . . . . . . .
Schedule B (Form 1040A or 1040) 2013
KIA
For Paperwork Reduction Act Notice, see your tax return instructions.

Part III
Foreign
Accounts
and Trusts

SCHEDULE SE
(Form 1040)

OMB No. 1545-0074

Self-Employment Tax

Department of the Treasury

Internal Revenue Service (99)

Information about Schedule SE and its separate instructions is at www.irs.gov/schedulese.

Attach to Form 1040 or Form 1040NR.

Name of person with self-employment income (as shown on Form 1040)

Mary

Social security number of person

with self-employment income

N Hill

2013

Attachment
Sequence No.

17

123-45-6781

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 2013?
No

Yes

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?

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 $113,700?

Yes

No

Yes

No

Are you using one of the optional methods to figure your net
earnings (see instructions)?

Yes

Did you receive tips subject to social security or Medicare tax

that you did not report to your employer?

Yes

No

No
Did you receive church employee income (see instructions)
reported on Form W-2 of $108.28 or more?

Yes

No

Yes

Did you report any wages on Form 8919, Uncollected Social

Security and Medicare Tax on Wages?

No

You may use Short Schedule SE below

You must use Long Schedule SE on page 2

Section AShort 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 If you received social security retirement or disability benefits, enter the amount of Conservation Reserve
Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code Z

. .

1a
1b

0 )

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 this
line. See instructions for other income to report
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

25,860

Combine lines 1a, 1b, and 2.

25,860

Multiply line 3 by 92.35% (.9235). If less than $400, you do not owe self-employment tax; do
not file this schedule unless you have an amount on line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23,882

More than $113,700, multiply line 4 by 2.9% (.029). Then, add $14,098.80 to the result.
Enter the total here and on Form 1040, line 56, or Form 1040NR, line 54.
. . . . . . . . . . . . . .5

3,654

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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:

$113,700 or less, multiply line 4 by 15.3% (.153). Enter the result here and on Form 1040, line 56,
or Form 1040NR, line 54.
6

KIA

Deduction for one-half of self-employment tax.

Multiply line 5 by 50% (.50). Enter the result here and on Form
1040, line 27, or Form 1040NR, line 27
. . . . . . . . . . . . . . . .
For Paperwork Reduction Act Notice, see your tax return instructions.

1,827
Schedule SE (Form 1040) 2013

Profit or Loss From Business

SCHEDULE C
(Form 1040)

OMB No. 1545-0074

Department of the Treasury

Internal Revenue Service
(99)

Attachment
Sequence No.

Attach to Form 1040, 1040NR, or 1041; partnerships generally must file Form 1065.

Mary

123-45-6781

N Hill

B Enter code from instructions

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

541310

CPA Consultant

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

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

Business address (including suite or room no.)

City, town or post office, state, and ZIP code

Accounting method:

G
H

Did you "materially participate" in the operation of this business during 2013? If "No," see instructions for limit on losses . . . .
If you started or acquired this business during 2013, check here
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Did you make any payments in 2013 that would require you to file Form(s) 1099? (see instructions)

If "Yes," did you or will you file required Forms 1099?

Part I

(1)

X Cash

(2)

_ _ _5555
_ _ _ _ Orange
_ _ _ _ _ _ _Blossom
_ _ _ _ _ _ _Trail
_____________________________

Dallas

Accrual

(3)

TX

Other (specify)

75080

_______________________________

X Yes

No

. . . . . . . . . . . . . .

Yes

X No

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

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.
. . . . . . . . . . . . . . . . . .

Returns and allowances

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Subtract line 2 from line 1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4
5
6
7

Cost of goods sold (from line 42)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gross profit. Subtract line 4 from line 3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other income, including federal and state gasoline or fuel tax credit or refund (see instructions)
. . . . . . . .
Gross income. Add lines 5 and 6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Expenses.

Part II

Advertising

Car and truck expenses (see

instructions)
. . . . . . . . .

. . . . . . . . .

8
9

. . . .

10

11

Contract labor (see instructions).

11

12

Depletion

12

13

Depreciation and section 179

expense deduction (not
included in Part III) (see
instructions)
. . . . . . . . .

14
15

Commissions and fees

. . . . . . . . . . .

13

Employee benefit programs

(other than on line 19)
. . . .

14

Insurance (other than health) .

15

3,390

50,000
0
50,000

5
6

50,000

18

Office expense (see instructions)

. .

18

19

Pension and profit-sharing plans

. .

19

20

Rent or lease (see instructions):

.

20a

. . . . . . .

20b

. . . . . .

21

a Vehicles, machinery, and equipment

b Other business property

21

Repairs and maintenance

22

Supplies (not included in Part III)

23

Taxes and licenses

24

. .

22

. . . . . . . . . .

23

. . . . . . . . . . . . . . . . .

b Deductible meals and

entertainment (see instructions)
25

Utilities

Mortgage (paid to banks, etc.) .

16a

26

Wages (less employment credits)

Other

16b

27a

Other expenses (from line 48)

Interest:
. . . . . . . . . . . . .

17

10,000

4,000

Travel, meals, and entertainment:

a Travel

16

50,000

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

10

09

Social security number (SSN)

Name of proprietor

2013

(Sole Proprietorship)
For information on Schedule C and its instructions, go to www.irs.gov/schedulec.

. . .

. . . . . . . . . . . . . . . .

Reserved for future use

24a

24b
25

. .

26

. . . .

27a

. . . . . .

27b

6,750

17

Legal and professional services

28

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

29

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

29

24,140
25,860

30

Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829.
. . . .
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: ______________________ . Use the Simplified
Method Worksheet in the instructions to figure the amount to enter on line 30
. . . . . . . . . . . . . . . . .

30

31

Net profit or (loss). Subtract line 30 from line 29.

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

31

25,860

32

KIA

For Paperwork Reduction Act Notice, see the separate instructions.

. . . . . . . . . . . .

28

32a
32b

All investment is at risk.

Some investment is not
at risk.

Schedule C (Form 1040) 2013