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File by Mail Instructions for your 2010 Federal Tax Return


Important: Your taxes are not finished until all required steps are completed.

(If you prefer, you can still e-file. Go to the end of these instructions for
more information.)
John & Ruth Kaiser
2168 Eagle Court
Rocklin, CA 95677
|
Balance | Your federal tax return (Form 1040) shows you are due a refund of
Due/ | $2,091.00.
Refund |
______________________________________________________________________________________
|
|
What You | Your tax return - The official return for mailing is included in
Need to | this printout. Remember to sign and date the return.
Mail |
| Attach the first copy or Copy B of Form(s) W-2 to the front of your
| Form 1040.
|
| Mail your return and attachments to:
| Department of the Treasury
| Internal Revenue Service Center
| Fresno, CA 93888-0002
|
| Deadline: Postmarked by Monday, April 18, 2011
|
| Note: Your state return may be due on a different date. Please
| review your state filing instructions.
|
| Don't forget correct postage on the envelope.
______________________________________________________________________________________
|
|
What You | Keep these instructions and a copy of your return for your records.
Need to | If you did not print one before closing TurboTax, go back to the
Keep | program and select Print & File tab, then select the Print for Your
| Records category.
______________________________________________________________________________________
|
|
2010 | Adjusted Gross Income $ 92,826.00
Federal | Taxable Income $ 43,979.00
Tax | Total Tax $ 11,877.00
Return | Total Payments/Credits $ 13,968.00
Summary | Amount to be Refunded $ 2,091.00
| Effective Tax Rate 4.01%
______________________________________________________________________________________
|
|
Payments | Estimated Payments for 2011 - Do not mail these vouchers with your
You Need to | 2010 income tax return. The estimated vouchers displayed below are
Make | used to prepay your 2011 income taxes that will be filed next year.
| If you expect to owe more than $1,000 in 2011, you may incur
| underpayment penalties if you do not make these four estimated tax
| payments. This printout includes your estimated tax vouchers for your
| federal estimated taxes (Form 1040-ES).
______________________________________________________________________________________
|

Page 1 of 2
File
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About
John
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File by Mail Instructions for your 2010 Federal Tax Return


Important: Your taxes are not finished until all required steps are completed.

(If you prefer, you can still e-file. Go to the end of these instructions for
more information.)
John & Ruth Kaiser
2168 Eagle Court
Rocklin, CA 95677
|
Payments | Mail payments according to the schedule below:
You Need to |
Make | Voucher Number Due Date Amount
(Continued) | 1 04/18/2011 $ 1,678.00
| 2 06/15/2011 $ 1,678.00
| 3 09/15/2011 $ 1,678.00
| 4 01/17/2012 $ 1,678.00
|
| Include a separate check or money order for each payment, payable to
| "United States Treasury". Write your social security number and "Form
| 1040-ES" on each check.
|
| Mail payments to:
| Internal Revenue Service
| P.O. Box 510000
| San Francisco, CA 94151-5100
______________________________________________________________________________________
|
|
Changed | You can still file electronically. Just go back to TurboTax, select
Your Mind | the Print & File tab, then select the E-file category. We'll walk
About | you through the process. Once you file, we will let you know if your
e-filing? | return is accepted (or rejected) by the Internal Revenue Service.
______________________________________________________________________________________
|

Page 2 of 2
Hi just
We
your
John
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Hi John and Ruth,

We just want to thank you for using TurboTax this year! It's our goal to make
your taxes easy and accurate, year after year.

With TurboTax Home & Business:


Your Head Start On Next Year:
When you come back next year, taxes will be so easy! All your
information will be saved and ready to transfer in to your new return.
We'll ask you questions about what changed since we last talked, and
we'll be ready to get you the credits and deductions you deserve, no
matter what life throws at you.

Here's the final wrap up for your 2010 taxes:

Your federal refund is: $ 2,091.00

We reviewed over 350 deductions and credits so you can be sure you
didn't miss a thing, and that you got the maximum refund - guaranteed.
Your Deductions and Credits:

Your itemized deductions this year: $26,947.00

You qualified for these important credits:


- Education Credits

Your Guarantee of Accuracy:


Breathe easy. The calculations on your return are backed with our
100% Accuracy Guarantee.
- We double checked your return for errors along the way.
- We helped with step-by-step guidance to get your answers on the right
IRS forms.
- We asked you specific questions related to your business and found
all the related deductions.
- We made sure you didn't miss a deduction even if something in your life
changed, like a new job, new house - or more kids!

Also included:
- We provide the Audit Support Center free of charge, in the unlikely
event you get audited.

Many happy returns from TurboTax.


2011
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2168 EAGLE COURT SAN FRANCISCO CA 94151-5100
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426-53-5261 426-81-7492
JOHN KAISER INTERNAL REVENUE SERVICE
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Department of the Treasury ' Internal Revenue Service

Form 1040 U.S. Individual Income Tax Return 2010 (99) IRS Use Only ' Do not write or staple in this space.
For the year Jan 1 - Dec 31, 2010, or other tax year beginning , 2010, ending , 20 OMB No. 1545-0074
Name, Your first name MI Last name Your social security number
Address,
and SSN John Kaiser 426-53-5261
If a joint return, spouse's first name MI Last name Spouse's social security number

See separate Ruth Kaiser 426-81-7492


instructions. Home address (number and street). If you have a P.O. box, see instructions. Apartment no. Make sure the SSN(s)
above and on line 6c
2168 Eagle Court
City, town or post office. If you have a foreign address, see instructions. State ZIP code J are correct.
Checking a box below will not
Presidential Rocklin CA 95677 change your tax or refund.
Election
Campaign A Check here if you, or your spouse if filing jointly, want $3 to go to this fund? GCheckYou
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your spouse if filing jointly,
1 Single 4 Head of household (with qualifying person). (See
Filing Status instructions.) If the qualifying person is a child
2 X Married filing jointly (even if only one had income) but not your dependent, enter this child's
3 Married filing separately. Enter spouse's SSN above & full name here Gname here
Check only
one box. name here Gname here 5 Qualifying widow(er) with dependent child
Boxes checked
Exemptions 6a X Yourself. If someone can claim you as a dependent, do not check box 6a on 6a and 6b 2
b X Spouse No. of children
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social security relationship
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age 17
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(1) First name Last name (see instrs) live with you
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Rudi Dietrich 425-89-6494 Parent or separation
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dependents, see on 6c not
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d Total number of exemptions claimed above Gabove 6
7 Wages, salaries, tips, etc. Attach Form(s) W-2 7 42,000.
Income 8 a Taxable interest. Attach Schedule B if required 8a 1,100.
b Tax-exempt interest. Do not include on line 8a 8b 2,400.
Attach Form(s) 9 a Ordinary dividends. Attach Schedule B if required 9a 1,000.
W-2 here. Also b Qualified dividends 9b 1,000.
attach Forms 10 Taxable refunds, credits, or offsets of state and local income taxes 10
W-2G and 1099-R
if tax was withheld. 11 Alimony received 11
12 Business income or (loss). Attach Schedule C or C-EZ 12 57,703.
If you did not
get a W-2, 13 Capital gain or (loss). Att Sch D if reqd. If not reqd, ck here G 13 3,100.
see instructions. 14 Other gains or (losses). Attach Form 4797 14
15 a IRA distributions 15 a b Taxable amount 15 b
16 a Pensions and annuities 16 a b Taxable amount 16 b
17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17
Enclose, but do 18 Farm income or (loss). Attach Schedule F 18
not attach, any 19 Unemployment compensation 19
payment. Also,
please use 20 a Social security benefits 20 a b Taxable amount 20 b
Form 1040-V. 21 Other income 21
22 Combine the amounts in the far right column for lines 7 through 21. This is your total income GCombine
22 the amounts104,903.
in the far right column for l
23 Educator expenses 23
Adjusted 24 Certain business expenses of reservists, performing artists, and fee-basis
Gross government officials. 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 One-half of self-employment tax. Attach Schedule SE 27 4,077.
28 Self-employed SEP, SIMPLE, and qualified plans 28 8,000.
29 Self-employed health insurance deduction 29
30 Penalty on early withdrawal of savings 30
31 a Alimony paid b Recipient's SSN GAlimony paid b Recipient's SSN 31 a
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 - 31a and 32 - 35 36 12,077.
37 Subtract line 36 from line 22. This is your adjusted gross income GSubtract
37 92,826.
line 36 from line 22. This is yo
BAA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. FDIA0112 12/22/10 Form 1040 (2010)
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92,826.
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Form 1040 (2010) John & Ruth Kaiser 426-53-5261 Page 2


Tax and 38 Amount from line 37 (adjusted gross income) 38 92,826.
Credits 39 a Check You were born before January 2, 1946, Blind. Total boxes
if: Spouse was born before January 2, 1946, Blind. checked Gchecked
39 a
b If your spouse itemizes on a separate return, or you were a dual-status alien, check here GIf 39
yourb spouse itemizes on a separate return, or you were a du
40 Itemized deductions (from Schedule A) or your standard deduction (see instructions) 40 26,947.
41 Subtract line 40 from line 38 41 65,879.
42 Exemptions. Multiply $3,650 by the number on line 6d 42 21,900.
43 Taxable income. Subtract line 42 from line 41.
If line 42 is more than line 41, enter -0- 43 43,979.
44 Tax (see instrs). Check if any tax is from: a Form(s) 8814
b Form 4972 44 5,144.
45 Alternative minimum tax (see instructions). Attach Form 6251 45
46 Add lines 44 and 45 GAdd46 lines 44 and 455,144.
47 Foreign tax credit. Attach Form 1116 if required 47
48 Credit for child and dependent care expenses. Attach Form 2441 48
49 Education credits from Form 8863, line 23 49 1,420.
50 Retirement savings contributions credit. Attach Form 8880 50
51 Child tax credit (see instructions) 51
52 Residential energy credits. Attach Form 5695 52
53 Other crs from Form: a 3800 b 8801 c 53
54 Add lines 47 through 53. These are your total credits 54 1,420.
55 Subtract line 54 from line 46. If line 54 is more than line 46, enter -0- GSubtract
55 line 54 from 3,724.
line 46. If line 54
Other 56 Self-employment tax. Attach Schedule SE 56 8,153.
Taxes 57 Unreported social security and Medicare tax from Form: a 4137 b 8919 57
58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required 58
59 a Form(s) W-2, box 9 b Schedule H c Form 5405, line 16 59
60 Add lines 55-59. This is your total tax GAdd
60lines 55-59. This is11,877.
your total tax
Payments 61 Federal income tax withheld from Forms W-2 and 1099 61 4,368.
62 2010 estimated tax payments and amount applied from 2009 return 62 8,800.
If you have a 63 Making work pay credit. Attach Schedule M 63 800.
qualifying 64 a Earned income credit (EIC) 64 a
child, attach
Schedule EIC. b Nontaxable combat pay election GNontaxable
64 b combat pay election
65 Additional child tax credit. Attach Form 8812 65
66 American opportunity credit from Form 8863, line 14 66
67 First-time homebuyer credit from Form 5405, line 10 67
68 Amount paid with request for extension to file 68
69 Excess social security and tier 1 RRTA tax withheld 69
70 Credit for federal tax on fuels. Attach Form 4136 70
71 Credits from Form: a 2439 b 8839 c 8801 d 8885 71
72 Add lns 61-63, 64a, & 65-71. These are your total pmts GAdd 13,968.
72lns 61-63, 64a, & 65-71. These are your total
Refund 73 If line 72 is more than line 60, subtract line 60 from line 72. This is the amount you overpaid 73 2,091.
74 a Amount of line 73 you want refunded to you. If Form 8888 is attached, check here GAmount 2,091.
74 aof line 73 you want refunded to yo
G b Routing number XXXXXXXXX G c Type: Checking Savings
Direct deposit? G d Account number XXXXXXXXXXXXXXXXX
See instructions.
75 Amount of line 73 you want applied to your 2011 estimated tax GAmount
75 of line 73 you want applied to your 2011 estimated tax
Amount 76 Amount you owe. Subtract line 72 from line 60. For details on how to pay see instructions GAmount
76 you owe. Subtract line 72 from line 60. F
You Owe 77 Estimated tax penalty (see instructions) 77
Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete below. X No
Third Party
Designee Designee's Phone Personal identification
name G no. G number (PIN) G
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
Sign belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Here Your signature Date Your occupation Daytime phone number
Joint return?
See instructions. A Computer Consultant
Spouse's signature. If a joint return, both must sign. Date Spouse's occupation
Keep a copy
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Print/Type preparer's name Preparer's signature Date Check if PTIN

self-employed
Paid
Preparer's Firm's name G Self-Prepared
Use Only Firm's address G Firm's EIN G
Phone no.

Form 1040 (2010)


FDIA0112 12/22/10
2010
Itemized
G
SCHEDULE
07
John
426-53-5261
16,904.
6,962.
9,942.
X
3,466.
3,000.
6,466.
3,600.
4,189.
2,150.
600.
6,939.
Employee
350.
450.
800.
92,826.
1,857.
0.
26,947.
G
10
Interest
You
11
12
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Investment
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15
(Form
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2
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3
4
State
Income
5
b
General
Taxes
Paid
Real
6
7
8
9
Other
28
Also,
29
Total
Itemized
30
Casualty
Theft
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20
Carryover
18
Add
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Note.
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SCHEDULE A Itemized Deductions OMB No. 1545-0074

(Form 1040)

Department of the Treasury


2010
Attachment
Internal Revenue Service (99) G Attach to Form 1040. G See Instructions for Schedule A (Form 1040). Sequence No. 07
Name(s) shown on Form 1040 Your social security number

John & Ruth Kaiser 426-53-5261


Medical Caution. Do not include expenses reimbursed or paid by others.
and 1 Medical and dental expenses (see instructions) 1 16,904.
Dental
Expenses 2 Enter amount from Form 1040, line 38 2 92,826.
3 Multiply line 2 by 7.5% (.075) 3 6,962.
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- 4 9,942.
5 State and local (check only one box):
a X Income taxes, or 5 3,466.
Taxes You b General sales taxes
Paid 6 Real estate taxes (see instructions) 6 3,000.
7 New motor vehicle taxes from line 11 of the worksheet on page 2 (for certain
vehicles purchased in 2009). Skip this line if you checked box 5b 7
8 Other taxes. List type and amount G
8
9 Add lines 5 through 8 9 6,466.
Interest 10 Home mtg interest and points reported to you on Form 1098 10
You Paid 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 number, and address G

Note.
Your mortgage
interest
deduction may
be limited (see 11 3,600.
instrs). 12 Points not reported to you on Form 1098. See instrs for spcl rules 12 0.
13 Mortgage insurance premiums (see instructions) 13
14 Investment interest. Attach Form 4952 if required.
(See instrs.) 14
15 Add lines 10 through 14 15 3,600.
Gifts to 16 Gifts by cash or check. If you made any gift of $250 or
Charity more, see instrs 16 4,189.
If you made 17 Other than by cash or check. If any gift of $250 or
a gift and more, see instructions. You must attach Form 8283 if
got a benefit
for it, see over $500 17 2,150.
instructions. 18 Carryover from prior year 18 600.
19 Add lines 16 through 18 19 6,939.
Casualty and
Theft Losses 20 Casualty or theft loss(es). Attach Form 4684. (See instructions.) 20
Job Expenses 21 Unreimbursed employee expenses ' job travel, union dues,
and Certain job education, etc. Attach Form 2106 or 2106-EZ if
Miscellaneous required. (See instructions.) G
Deductions
Employee Business Expenses 350. 21 350.
22 Tax preparation fees 22 450.
23 Other expenses ' investment, safe deposit box, etc. List
type and amount G
23
24 Add lines 21 through 23 24 800.
25 Enter amount from Form 1040, line 38 25 92,826.
26 Multiply line 25 by 2% (.02) 26 1,857.
27 Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- 27 0.
28 Other ' from list in instructions. List type and amount G
Other
Miscellaneous
Deductions 28
29 Add the amounts in the far right column for lines 4 through 28.
Total
Itemized Also, enter this amount on Form 1040, line 40 29 26,947.
Deductions 30 If you elect to itemize deductions even though they are less than your standard
deduction, check here Gdeduction, check here

BAA For Paperwork Reduction Act Notice, see Form 1040 instructions. FDIA0301 12/21/10 Schedule A (Form 1040) 2010
Worksheet
for
New
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$135,000
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here than

Schedule A (Form 1040) 2010 Page 2

Worksheet Before you begin: b You cannot take this deduction if the amount on Form 1040, line 38, is equal to or greater than
for Line 7 ' $135,000 ($260,000 if married filing jointly).
b See the instructions for line 7.
New motor
vehicle 1 Enter the state and local sales and excise taxes you paid in
taxes 2010 for the purchase of any new motor vehicle(s) after
February 16, 2009, and before January 1, 2010
(see instructions) 1

Use this 2 Enter the purchase price (before taxes) of the new
worksheet to motor vehicle(s) 2
figure the
amount to enter
on line 7. 3 Is the amount on line 2 more than $49,500?
No. Enter the amount from line 1. 3
Yes. Figure the portion of the tax from line 1
(Attach to that is attributable to the first $49,500 of
Form 1040.) the purchase price of each new motor
vehicle and enter it here (see instructions).

4 Enter the amount from Form 1040, line 38 4

5 Enter the total of any '

? Amounts from Form 2555, lines 45 and 50; Form


2555-EZ, line 18; and Form 4563, line 15, and 5
? Exclusion of income from Puerto Rico

6 Add lines 4 and 5 6

7 Enter $125,000 ($250,000 if married filing jointly) 7

8 Is the amount on line 6 more than the amount on line 7?

No. Enter the amount from line 3 above on Schedule A,


line 7. Do not complete the rest of this worksheet.
Yes. Subtract line 7 from line 6 8

9 Divide the amount on line 8 by $10,000. Enter the result as a


decimal (rounded to at least three places). If the result is
1.000 or more, enter 1.000 9

10 Multiply line 3 by line 9 10

11 Deduction for new motor vehicle taxes. Subtract line 10 from line 3. Enter the result here
and on Schedule A, line 7 11
Schedule A (Form 1040) 2010

FDIA0301 12/21/10
2010
Profit
G
Income
Part
Expenses.
SCHEDULE
09
John
426-53-5261
Computer
541510
2168
Rocklin,
X
90,000.
5,640.
5,650.
8,715.
3,700.
750.
709.
25,164.
64,836.
7,133.
57,703.
?
GAttach
1
Gross
checked,
2
Returns
3
Subtract
4
Cost
5
Gross
6
7
8
Advertising
Car
9
Commissions
10
Contract
11
Depletion
12
13
Employee
(other
14
Insurance
15
Interest:
16
Legal
17
Office
18
Pension
19
Rent
Vehicles,
20
Repairs
21
Supplies
22
Taxes
23
Travel,
Travel
Deductible
(see
24
Utilities
25
Wages
26
page
27
28
Tentative
29
Expenses
30
Net
trusts,
31
If
1040NR,
on
a
All
at
32
b
Some
is
BAA
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FDIZ0112
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No.
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179
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enter
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SCHEDULE C Profit or Loss From Business OMB No. 1545-0074

(Form 1040) (Sole Proprietorship)

Department of the Treasury G Partnerships, joint ventures, etc, generally must file Form 1065 or 1065-B.
2010
Attachment
Internal Revenue Service (99) GAttach to Form 1040, 1040NR, or 1041. GSee Instructions for Schedule C (Form 1040). Sequence No. 09
Name of proprietor Social security number (SSN)

John Kaiser 426-53-5261


A Principal business or profession, including product or service (see instructions) B Enter code from instructions

Computer Consulting G 541510


C Business name. If no separate business name, leave blank. D Employer ID number (EIN), if any

E Business address (including suite or room no.)G 2168 Eagle Court


City, town or post office, state, and ZIP code Rocklin, CA 95677
F Accounting method: (1) X Cash (2) Accrual (3) Other (specify) G
G Did you 'materially participate' in the operation of this business during 2010? If 'No,' see instructions for limit on losses X Yes No
H If you started or acquired this business during 2010, check here GIf you started or a
Part I Income
1 Gross receipts or sales. Caution. See instructions 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, or
? You are a member of a qualified joint venture reporting only rental real estate income not subject
to self-employment tax. Also see instructions for limit on losses Gto self-employment
1 90,000.
tax. Also see instructions fo
2 Returns and allowances 2
3 Subtract line 2 from line 1 3 90,000.
4 Cost of goods sold (from line 42 on page 2) 4
5 Gross profit. Subtract line 4 from line 3 5 90,000.
6 Other income, including federal and state gasoline or fuel tax credit or refund
(see instructions) 6
7 Gross income. Add lines 5 and 6 GGross 90,000.
7 income. Add lines 5 and 6
Part II Expenses. Enter expenses for business use of your home only on line 30.
8 Advertising 8 18 Office expense 18
19 Pension and profit-sharing plans 19
9 Car and truck expenses
(see instructions) 9 5,640. 20 Rent or lease (see instructions):
10 Commissions and fees 10 a Vehicles, machinery, and equipment 20 a
b Other business property 20 b
11 Contract labor
(see instructions) 11 21 Repairs and maintenance 21
12 Depletion 12 22 Supplies (not included in Part III) 22
13 Depreciation and section 23 Taxes and licenses 23
179 expense deduction 24 Travel, meals, and entertainment:
(not included in Part III)
(see instructions) 13 5,650. a Travel 24 a 8,715.
14 Employee benefit programs b Deductible meals and entertainment
(other than on line 19) 14 (see instructions) 24 b 3,700.
15 Insurance (other than health) 15 25 Utilities 25
16 Interest: 26 Wages (less employment credits) 26
a Mortgage (paid to banks, etc) 16 a 27 Other expenses (from line 48 on
b Other 16 b page 2) 27 709.
17 Legal & professional services 17 750.
28 Total expenses before expenses for business use of home. Add lines 8 through 27 GTotal 25,164.
28 expenses before expenses for bu
29 Tentative profit or (loss). Subtract line 28 from line 7 29 64,836.
30 Expenses for business use of your home. Attach Form 8829 30 7,133.
31 Net profit or (loss). Subtract line 30 from line 29.
? If a profit, enter on both Form 1040, line 12, and Schedule SE, line 2 or on Form
1040NR, line 13 (if you checked the box on line 1, see instructions). Estates and
trusts, enter on Form 1041, line 3. 31 57,703.
? If a loss, you must go to line 32.

32 If you have a loss, check the box that describes your investment in this activity (see instructions).

? If you checked 32a, enter the loss on both Form 1040, line 12, and Schedule SE, line 2, or on Form
1040NR, line 13 (if you checked the box on line 1, see the line 31 instructions). Estates and trusts, enter All investment is
on Form 1041, line 3. 32 a at risk.
Some investment
? If you checked 32b, you must attach Form 6198. Your loss may be limited. 32 b is not at risk.
BAA For Paperwork Reduction Act Notice, see your tax return instructions. Schedule C (Form 1040) 2010
FDIZ0112 12/27/10
Cost
Other
Part
Information
John
Gifts
journal
609.
100.
.G
Page
33
Method(s)
Lower
34
attach
35
Purchases
36
Cost
37
Materials
38
39
Add
40
Inventory
41
Cost
42
Total
48
Schedule
required
43
When
44
Of
Business2IV
Commuting
c
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45
Was
46
47
a
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FDIZ0112III
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drove
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41
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4562.
9 and
for:are not

Schedule C (Form 1040) 2010 John Kaiser 426-53-5261 Page 2


Part III Cost of Goods Sold (see instructions)
33 Method(s) used to value closing inventory: a Cost b Lower of cost or market c Other (attach explanation)

34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory?
If 'Yes,' attach explanation Yes No

35 Inventory at beginning of year. If different from last year's closing inventory,


attach explanation 35

36 Purchases less cost of items withdrawn for personal use 36

37 Cost of labor. Do not include any amounts paid to yourself 37

38 Materials and supplies 38

39 Other costs 39

40 Add lines 35 through 39 40

41 Inventory at end of year 41

42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on page 1, line 4 42
Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not
required to file Form 4562 for this business. See the instructions for line 13 to find out if you must file Form 4562.

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

44 Of the total number of miles you drove your vehicle during 2010, enter the number of miles you used your vehicle for:
a Business b Commuting (see instructions) c Other

45 Was your vehicle available for personal use during off-duty hours? Yes No

46 Do you (or your spouse) have another vehicle available for personal use? Yes No

47 a Do you have evidence to support your deduction? Yes No

b If 'Yes,' is the evidence written? Yes No


Part V Other Expenses. List below business expenses not included on lines 8-26 or line 30.

Gifts 609.

journal 100.

48 Total other expenses. Enter here and on page 1, line 27 48 709.


Schedule C (Form 1040) 2010

FDIZ0112 12/27/10
2010
Short-Term
Part
Long-Term
SCHEDULE
Capital
12
John
12/02/04
Inherit
04/25/03
11/30/10
02/08/10
09/02/10
14,000.00
13,100.00
2,200.00
12,000.00
11,000.00
9,000.00
8,500.00
2,000.00
1,000.00
4,100.00
-6,300.00
6,300.00
GAttach
G
1
2
3
4
5
Short-term
6
7
(a)
(b)
(c)
(d)
(e)
(f)
8
Enter
9
Total
column
10
Gain
Forms
11
12
13
Long-term
Worksheet
14
Net
page
15
BAA
Schedule
(Form
Use
Capital
Name(s)
Your
property
100
(Mo,
(see
Subtract
FDIA0612
OMB
Department
Internal
(99)
Attachment
Sequence
Gain
Date
Cost Iyour
II
426-53-5261
41,300.
-4,000.
3,100.
1000
600
Lot
Motorcycle
Disallowed
08/10/99 shares
in
short-term
long-term
short-term
long-term
from
2gain
Description
shares
Date
Sales Gains
&(loss)
shares
short-term
long-term
For
1040)
4684,
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D Ruth
Yuba Capital
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capitalCapital
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long-term
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1545-0074
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12/22/10
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gain
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8824
list
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SCHEDULE D OMB No. 1545-0074

(Form 1040) Capital Gains and Losses


Department of the Treasury
GAttach to Form 1040 or Form 1040NR. GSee Instructions for Schedule D (Form 1040). 2010
Attachment
Internal Revenue Service (99) G Use Schedule D-1 to list additional transactions for lines 1 and 8. Sequence No. 12
Name(s) shown on return Your social security number

John & Ruth Kaiser 426-53-5261


Part I Short-Term Capital Gains and Losses ' Assets Held One Year or Less
(a) Description of (b) Date acquired (c) Date sold (d) Sales price (e) Cost or other basis (f) Gain or (loss)
property (Example: (Mo, day, yr) (Mo, day, yr) (see instructions) (see instructions) Subtract (e) from (d)
100 shares XYZ Co)

2 Enter your short-term totals, if any, from Schedule D-1, line 2 2

3 Total short-term sales price amounts. Add lines 1 and 2 in


column (d) 3
4 Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824 4
5 Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 5

6 Short-term capital loss carryover. Enter the amount, if any, from line 10 of your Capital Loss Carryover
Worksheet in the instructions 6
7 Net short-term capital gain or (loss). Combine lines 1 through 6 in column (f) 7

Part II Long-Term Capital Gains and Losses ' Assets Held More Than One Year
(a) Description of (b) Date acquired (c) Date sold (d) Sales price (e) Cost or other basis (f) Gain or (loss)
property (Example: (Mo, day, yr) (Mo, day, yr) (see instructions) (see instructions) Subtract (e) from (d)
100 shares XYZ Co)

8 1000 shares JNJ Corp


08/10/99 02/08/10 14,000.00 12,000.00 2,000.00
600 shares PG
12/02/04 11/30/10 12,000.00 11,000.00 1,000.00
Lot in Yuba City
Inherit 02/08/10 13,100.00 9,000.00 4,100.00
Motorcycle
04/25/03 09/02/10 2,200.00 8,500.00 -6,300.00
Disallowed loss from personal use property
6,300.00
9 Enter your long-term totals, if any, from Schedule D-1, line 9 9

10 Total long-term sales price amounts. Add lines 8 and 9 in


column (d) 10 41,300.
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 11
12 Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 12

13 Capital gain distributions. See instrs 13

14 Long-term capital loss carryover. Enter the amount, if any, from line 15 of your Capital Loss Carryover
Worksheet in the instructions 14 -4,000.
15 Net long-term capital gain or (loss). Combine lines 8 through 14 in column (f). Then go to Part III on
page 2 15 3,100.
BAA For Paperwork Reduction Act Notice, see your tax return instructions. Schedule D (Form 1040) 2010

FDIA0612 12/22/10
G
Part
Summary
John
?
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16
go
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FDIA0612 2III
426-53-5261
3,100.
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Schedule D (Form 1040) 2010 John & Ruth Kaiser 426-53-5261 Page 2

Part III Summary

16 Combine lines 7 and 15 and enter the result 16 3,100.


? If line 16 is a gain, enter the amount from line 16 on Form 1040, line 13, or Form 1040NR, line 14. Then
go to line 17 below.
? If line 16 is a loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete line 22.
? If line 16 is zero, skip lines 17 through 21 below and enter -0- on Form 1040, line 13, or Form 1040NR,
line 14. Then to go line 22.

17 Are lines 15 and 16 both gains?

X Yes. Go to line 18.

No. Skip lines 18 through 21, and go to line 22.

18 Enter the amount, if any, from line 7 of the 28% Rate Gain Worksheet in the instructions GEnter
18 the amount, if any, from line 7 of

19 Enter the amount, if any, from line 18 of the Unrecaptured Section 1250 Gain Worksheet in
the instructions Gthe
19instructions

20 Are lines 18 and 19 both zero or blank?


X Yes. Complete Form 1040 through line 43, or Form 1040NR through line 41. Then complete the Qualified
Dividends and Capital Gain Tax Worksheet in the Instructions for Form 1040, line 44 (or in the
Instructions for Form 1040NR, line 42). Do not complete lines 21 and 22 below.

No. Complete Form 1040 through line 43, or Form 1040NR through line 41. Then complete the Schedule
D Tax Worksheet in the instructions. Do not complete lines 21 and 22 below.

21 If line 16 is a loss, enter here and on Form 1040, line 13, or Form 1040NR, line 14, the smaller of:

? The loss on line 16 or 21


? ($3,000), or if married filing separately, ($1,500)

Note. When figuring which amount is smaller, treat both amounts as positive numbers.

22 Do you have qualified dividends on Form 1040, line 9b, or Form 1040NR, line 10b?
Yes. Complete Form 1040 through line 43, or Form 1040NR through line 41. Then complete the Qualified
Dividends and Capital Gain Tax Worksheet in the Instructions for Form 1040, line 44 (or in the
Instructions for Form 1040NR, line 42).
No. Complete the rest of Form 1040 or Form 1040NR.

Schedule D (Form 1040) 2010

FDIA0612 12/22/10
2010
I
G
H
Self-Employment
Before
G
Section
SCHEDULE
17
May
John
Multiply
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426-53-5261
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Department
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FDIA1101
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in the instructions.

SCHEDULE SE OMB No. 1545-0074


(Form 1040) Self-Employment Tax
Department of the Treasury
2010
Attachment
Internal Revenue Service (99) G Attach to Form 1040 or Form 1040NR. G See Instructions for Schedule SE (Form 1040). Sequence No. 17
Name of person with self-employment income (as shown on Form 1040)
Social security number of person
John Kaiser with self-employment income G 426-53-5261
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 2010?

No Yes
I I I
Are you a minister, member of a religious order, or Yes Yes
Was the total of your wages and tips subject to social
Christian Science practitioner who received IRS approval
not to be taxed on earnings from these sources, but you G security or railroad retirement (tier 1) tax plus your net G
owe self-employment tax on other earnings? earnings from self-employment more than $106,800?

No No
I Yes
I
Are you using one of the optional methods to figure your Did you receive tips subject to social security or Medicare Yes
net earnings (see instructions)? G tax that you did not report to your employer? G
No No
I I
Did you receive church employee income (see instruc- Yes No Did you report any wages on Form 8919, Uncollected Yes
tions) reported on Form W-2 of $108.28 or more? G H Social Security and Medicare Tax on Wages? G
No
I I
You may use Short Schedule SE below G 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.

1 a Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form 1065),
box 14, code A 1a

b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve
Program payments included on Schedule F, line 6b, or listed on Schedule K-1 (Form 1065), box 20,
code Y 1b
2 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 instrs for types of income to report on this line. See instrs for other income
to report 2 57,703.

3 Combine lines 1a, 1b, and 2. Subtract from that total the amount on Form 1040, line 29, or Form 1040NR,
line 29, and enter the result (see instructions) 3 57,703.
4 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 Gschedule
4 53,289.
unless you have an amount o

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:

? $106,800 or less, multiply line 4 by 15.3% (.153). Enter the result here and on Form 1040, line 56,
or Form 1040NR, line 54.

? More than $106,800, multiply line 4 by 2.9% (.029). Then, add $13,243.20 to the result. Enter the 5 8,153.
total here and on Form 1040, line 56, or Form 1040NR, line 54.

6
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 6 4,077.
BAA For Paperwork Reduction Act Notice, see your tax return instructions. Schedule SE (Form 1040) 2010

FDIA1101 12/29/10
2010
G
50
G 8863
Education
Lifetime
CAUTION!
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OMB No. 1545-0074


Education Credits (American Opportunity and
Form 8863 Lifetime Learning Credits)
Department of the Treasury
G See separate instructions to find out if you are eligible to take the credits. 2010
Attachment
Internal Revenue Service (99) G Attach to Form 1040 or Form 1040A. Sequence No. 50
Name(s) shown on return Your social security number

John & Ruth Kaiser 426-53-5261


CAUTION! You cannot take both an education credit and the tuition and fees deduction (see Form 8917) for the same student for the
same year.
Part I American Opportunity Credit
Caution: You cannot take the American opportunity credit for more than 4 tax years for the same student.
1 (a) Student's name (b) Student's (c) Qualified (d) Subtract $2,000 (e) Multiply the (f) If column (d) is
(as shown on page 1 social security expenses (see from the amount in amount in column zero, enter the
of your tax return) number (as shown instructions). Do column (c). If zero (d) by 25% (.25) amount from
on page 1 of not enter more or less, enter -0- column (c). Other-
your tax return) than $4,000 for wise, add $2,000 to
First name each student. the amount in
Last name column (e).

2 Tentative American opportunity credit. Add the amounts on line 1, column (f). If you are taking the lifetime
learning credit for a different student, go to Part II; otherwise, go to Part III Glearning
2 credit for a different student,
Part II Lifetime Learning Credit.
Caution: You cannot take the American opportunity credit and the lifetime learning credit for the same student in the same year.
3 (b) Student's social (c) Qualified
(a) Student's name (as shown on page 1 of your tax return) security number (as expenses
shown on page 1 of (see instructions)
First name Last name your tax return)
Ruth Kaiser 426-81-7492 7,100.

4 Add the amounts on line 3, column (c), and enter the total 4 7,100.
5 Enter the smaller of line 4 or $10,000 5 7,100.
6Tentative lifetime learning credit. Multiply line 5 by 20% (.20). If you have an entry on line 2, go to Part III;
otherwise go to Part IV 6 1,420.
BAA For Paperwork Reduction Act Notice, see your tax return instructions. FDIA3601 12/31/10 Form 8863 (2010)
G
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Form 8863 (2010) John & Ruth Kaiser 426-53-5261 Page 2


Part III Refundable American Opportunity Credit
7 Enter the amount from line 2 7

8 Enter: $180,000 if married filing jointly; $90,000 if single, head of household,


or qualifying widow(er) 8
9 Enter the amount from Form 1040, line 38,* or Form 1040A, line 22 9

10 Subtract line 9 from line 8. If zero or less, stop; you cannot take any
education credit 10

11 Enter: $20,000 if married filing jointly; $10,000 if single, head of household,


or qualifying widow(er) 11

12 If line 10 is:
? Equal to or more than line 11, enter 1.000 on line 12
? Less than line 11, divide line 10 by line 11. Enter the result as a decimal (rounded
to at least three places) 12
13 Multiply line 7 by line 12. Caution: If you were under age 24 at the end of the year and meet the
conditions in the instructions, you cannot take the refundable American opportunity credit. Skip
line 14, enter the amount from line 13 on line 15, and check this box Gline 14,
13 enter the amount from line 13 on li

14 Refundable American opportunity credit. Multiply line 13 by 40% (.40). Enter the amount here and on Form
1040, line 66, or Form 1040A, line 43. Then go to line 15 below 14
Part IV Nonrefundable Education Credits
15 Subtract line 14 from line 13 15

16 Enter the amount from line 6, if any. If you have no entry on line 6, skip lines 17 through 22, and enter the
amount from line 15 on line 6 of the Credit Limit Worksheet (see instructions) 16 1,420.
17 Enter: $120,000 if married filing jointly; $60,000 if single, head of household,
or qualifying widow(er) 17 120,000.
18 Enter the amount from Form 1040, line 38,* or Form 1040A, line 22 18 92,826.
19 Subtract line 18 from line 17. If zero or less, skip lines 20 and 21, and enter
zero on line 22 19 27,174.
20 Enter: $20,000 if married filing jointly; $10,000 if single, head of household,
or qualifying widow(er) 20 20,000.
21 If line 19 is:
? Equal to or more than line 20, enter 1.000 on line 21 and go to line 22
? Less than line 20, divide line 19 by line 20. Enter the result as a decimal (rounded to at least three
places) 21 1.000
22 Multiply line 16 by line 21. Enter here and on line 1 of the Credit Limit Worksheet (see instructions) GMultiply
22 1,420.
line 16 by line 21. Enter here a

23 Nonrefundable education credits. Enter the amount from line 11 of the Credit Limit Worksheet (see
instructions) here and on Form 1040, line 49, or Form 1040A, line 31 23 1,420.
* If you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from Puerto Rico, see Pub 970 for the amount to enter.

Form 8863 (2010)

FDIA3601 12/31/10
2010
G
12
40
G 4562
Depreciation
Election
Special
MACRS
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Summary
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Recovery
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OMB No. 1545-0172

Form 4562 Depreciation and Amortization


Department of the Treasury
(Including Information on Listed Property) 2010
Attachment
Internal Revenue Service (99) G See separate instructions. G Attach to your tax return. Sequence No. 67
Name(s) shown on return Identifying number

John & Ruth Kaiser 426-53-5261


Business or activity to which this form relates

Sch C Computer Consulting


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) 1 500,000.
2 Total cost of section 179 property placed in service (see instructions) 2 850.
3 Threshold cost of section 179 property before reduction in limitation (see instructions) 3 2,000,000.
4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- 4 0.
5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing
separately, see instructions 5 500,000.
6 (a) Description of property (b) Cost (business use only) (c) Elected cost
Printer 850. 850.

7 Listed property. Enter the amount from line 29 7


8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 8 850.
9 Tentative deduction. Enter the smaller of line 5 or line 8 9 850.
10 Carryover of disallowed deduction from line 13 of your 2009 Form 4562 10
11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5 (see instrs) 11 100,553.
12 Section 179 expense deduction. Add lines 9 and 10, but do not enter more than line 11 12 850.
13 Carryover of disallowed deduction to 2011. Add lines 9 and 10, less line 12 GCarryover
13 of disallowed 0.
deduction to 2011. Add lines 9 and 10,
Note: Do not use Part II or Part III below for listed property. Instead, use Part V.
Part II Special Depreciation Allowance and Other Depreciation (Do not include listed property.) (See instructions.)
14 Special depreciation allowance for qualified property (other than listed property) placed in service during the
tax year (see instructions) 14 0.
15 Property subject to section 168(f)(1) election 15
16 Other depreciation (including ACRS) 16
Part III MACRS Depreciation (Do not include listed property.) (See instructions)
Section A
17 MACRS deductions for assets placed in service in tax years beginning before 2010 17 3,333.
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 Gasset accounts, check here
Section B ' Assets Placed in Service During 2010 Tax Year Using the General Depreciation System
(a) (b) Month and (c) Basis for depreciation (d) (e) (f) (g) Depreciation
Classification of property year placed (business/investment use Recovery period Convention Method deduction
in service only ' see instructions)

19 a 3-year property
b 5-year property
c 7-year property
d 10-year property
e 15-year property
f 20-year property
g 25-year property 25 yrs S/L
h Residential rental 27.5 yrs MM S/L
property 27.5 yrs MM S/L
i Nonresidential real 39 yrs MM S/L
property MM S/L
Section C ' Assets Placed in Service During 2010 Tax Year Using the Alternative Depreciation System
20 a Class life S/L
b 12-year 12 yrs S/L
c 40-year 40 yrs MM S/L
Part IV Summary (See instructions.)
21 Listed property. Enter amount from line 28 21 4,800.
22 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 22 8,983.
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
BAA For Paperwork Reduction Act Notice, see separate instructions. FDIZ0812 10/29/10 Form 4562 (2010)
Listed
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Form 4562 (2010) John & Ruth Kaiser 426-53-5261 Page 2


Part V Listed Property (Include automobiles, certain other vehicles, certain computers, 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.)
24 a Do you have evidence to support the business/investment use claimed? X Yes No 24b If 'Yes,' is the evidence written? X Yes No
(a) (b) (c) (d) (e) (f) (g) (h) (i)
Business/ Basis for depreciation Elected
Type of property (list Date placed Cost or Recovery Method/ Depreciation
investment (business/investment section 179
vehicles first) in service other basis period Convention deduction
use use only) cost
percentage

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) 25
26 Property used more than 50% in a qualified business use:
2009 BMW 08/01/09 100.00 45,000. 37,000. 5.00 200 DB-HY 4,800.

27 Property used 50% or less in a qualified business use:

28 Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1 28 4,800.
29 Add amounts in column (i), line 26. Enter here and on line 7, page 1 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.
(a) (b) (c) (d) (e) (f)
30 Total business/investment miles driven Vehicle 1 Vehicle 2 Vehicle 3 Vehicle 4 Vehicle 5 Vehicle 6
during the year (do not include
commuting miles) 18,000
31 Total commuting miles driven during the year 0
32 Total other personal (noncommuting)
miles driven 0
33 Total miles driven during the year. Add
lines 30 through 32 18,000
Yes No Yes No Yes No Yes No Yes No Yes No
34 Was the vehicle available for personal use
during off-duty hours? X
35 Was the vehicle used primarily by a more
than 5% owner or related person? X
36 Is another vehicle available for
personal use? 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 are not more than
5% owners or related persons (see instructions).
Yes No
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,' do not complete Section B for the covered vehicles.
Part VI Amortization
(a) (b) (c) (d) (e) (f)
Description of costs Date amortization Amortizable Code Amortization Amortization
begins amount section period or for this year
percentage

42 Amortization of costs that begins during your 2010 tax year (see instructions):

43 Amortization of costs that began before your 2010 tax year 43


44 Total. Add amounts in column (f). See the instructions for where to report 44
FDIZ0812 10/29/10 Form 4562 (2010)
Noncash
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Form 8283 Noncash Charitable Contributions OMB No. 1545-0908


(Rev December 2006) G Attach to your tax return if you claimed a total deduction
Department of the Treasury of over $500 for all contributed property. Attachment
Internal Revenue Service G See separate instructions. Sequence No. 155
Name(s) shown on your income tax return Identifying number

John & Ruth Kaiser 426-53-5261


Note: Figure the amount of your contribution deduction before completing this form. See your tax return instructions.
Section A. Donated Property of $5,000 or Less and Certain Publicly Traded Securities ' List in this section only
items (or groups of similar items) for which you claimed a deduction of $5,000 or less. Also, list certain publicly traded securities
even if the deduction is more than $5,000 (see instructions).
Part I Information on Donated Property ' If you need more space, attach a statement.
1 (a) Name and address of the (b) Description of donated property
(For a donated vehicle, enter the year, make, model, condition, and mileage,
donee organization and attach Form 1098-C if required.)
Church Hosehold Items
A
Rocklin CA

Note: If the amount you claimed as a deduction for an item is $500 or less, you do not have to complete columns (d), (e), and (f).
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contribution acquired by by donor adjusted basis value market value
donor (mo., yr) (see instructions)
A 12/31/2010 12/2010 Purchase 2,150. 2,150.
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2 a Enter the letter from Part I that identifies the property for which you gave less than an entire interest GEnter the letter
. from Pa
If Part II applies to more than one property, attach a separate statement.
b Total amount claimed as a deduction for the property listed in Part I: (1) For this tax year GFor this tax year .
(2) For any prior tax years GFor any prior tax years .
c Name and address of each organization to which any such contribution was made in a prior year (complete only if different from
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Name of charitable organization (donee)

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City or town State ZIP code

d For tangible property, enter the place where the property is located or kept G
e Name of any person, other than donee organization, having actual possession of the property G

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3 a Is there a restriction, either temporary or permanent, on the donee's right to use or dispose of the donated property?
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including the right to vote donated securities, to acquire the property by purchase or otherwise, or to designate the person
having such income, possession, or right to acquire?
c Is there a restriction limiting the donated property for a particular use?
BAA For Paperwork Reduction Act Notice, see separate instructions. FDIZ1812 12/31/10 Form 8283 (Rev 12-2006)
GG
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return
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IRS
6701(a)
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sectionand
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and
Part
to
of
similar donor
anyI
objects.

Form 8283 (Rev 12-2006) Page 2


Name(s) shown on your income tax return Identifying number

John & Ruth Kaiser 426-53-5261


Section B. Donated Property Over $5,000 (Except Certain Publicly Traded Securities) ' List in this section only items
(or groups of similar items) for which you claimed a deduction of more than $5,000 per item or group (except contributions of certain publicly traded securities
reported in Section A). An appraisal is generally required for property listed in Section B (see instructions).
Part I Information on Donated Property ' To be completed by the taxpayer and/or the appraiser.
4 Check the box that describes the type of property donated:
Art* (contribution of $20,000 or more) Qualified Conservation Contribution Equipment
Art* (contribution of less than $20,000) Other Real Estate Securities
Collectibles** Intellectual Property Other
*Art includes paintings, sculptures, watercolors, prints, drawings, ceramics, antiques, decorative arts, textiles, carpets, silver, rare manuscripts, historical memorabilia, and other similar objects.
**Collectibles include coins, stamps, books, gems, jewelry, sports memorabilia, dolls, etc., but not art as defined above.
Note: In certain cases, you must attach a qualified appraisal of the property. See instructions.
5 (a) Description of donated property (if you need (b) If tangible property was donated, give a brief summary of the (c) Appraised fair
more space, attach a separate statement) overall physical condition of the property at the time of the gift market value

A
B
C
D
See instructions
(d) Date (e) How acquired (f) Donor's cost (g) For bargain sales, (h) Amount claimed (i) Average trading
acquired by by donor or adjusted basis enter amount received as a deduction price of securities
donor (mo, yr)

A
B
C
D
Part II Taxpayer (Donor) Statement ' List each item included in Part I above that the appraisal identifies as having a
value of $500 or less. See instructions.
I declare that the following item(s) included in Part I above has to the best of my knowledge and belief an appraised value of not more than $500 (per item).
Enter identifying letter from Part I and describe the specific item. (See instructions). G

Signature of taxpayer (donor) G Date G


Part III Declaration of Appraiser
I declare that I am not the donor, the donee, a party to the transaction in which the donor acquired the property, employed by, or related to any
of the foregoing persons, or married to any person who is related to any of the foregoing persons. And, if regularly used by the donor, donee,
or party to the transaction, I performed the majority of my appraisals during my tax year for other persons.

Also, I declare that I hold myself out to the public as an appraiser or perform appraisals on a regular basis; and that because of my
qualifications as described in the appraisal, I am qualified to make appraisals of the type of property being valued. I certify that the appraisal
fees were not based on a percentage of the appraised property value. Furthermore, I understand that a false or fraudulent overstatement of
the property value as described in the qualified appraisal or this Form 8283 may subject me to the penalty under section 6701(a) (aiding and
abetting the understatement of tax liability). In addition, I understand that a substantial or gross valuation misstatement resulting from the
appraisal of the value of the property that I know, or reasonably should know, would be used in connection with a return or claim for refund,
may subject me to the penalty under section 6695A. I affirm that I have not been barred from presenting evidence or testimony by the
Office of Professional Responsibility.
Sign
Here Signature G Title G Date G
Business address (including room or suite no.) Identifying number

City or town State ZIP code

Part IV Donee Acknowledgment ' To be completed by the charitable organization.


This charitable organization acknowledges that it is a qualified organization under section 170(c) and that it received the donated property
as described in Section B, Part I, above on the following date G
(Date)
Furthermore, this organization affirms that in the event it sells, exchanges, or otherwise disposes of the property described in Section B, Part I
(or any portion thereof) within 3 years after the date of receipt, it will file Form 8282, Donee Information Return, with the IRS and give the donor
a copy of that form. This acknowledgment does not represent agreement with the claimed fair market value.
Does the organization intend to use the property for an unrelated use? GDoes the
Yesorganization
No intend
Name of charitable organization (donee) Employer identification number

Address (number, street and room or suite no.) City or town State ZIP code

Authorized signature Title Date

FDIZ1812 12/31/10 Form 8283 (Rev 12-2006)


2010
Making
SCHEDULE
166
John
426-53-5261
92,826.
150,000.
X
0.
800.
G
(Form
(99)
Important:
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(b)
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section
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7
8
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9
Did
received
social
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Enter
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To
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you
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Department
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Sequence
Name(s)
Your
FDIA8501
social
No. Work
Ruth
instructions)
Subtract
wages
For
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$400
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security
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SCHEDULE M OMB No. 1545-0074

(Form 1040A or 1040) Making Work Pay Credit


2010
Department of the Treasury G Attach to Form 1040A or 1040. G See separate instructions. Attachment
Internal Revenue Service (99) Sequence No. 166
Name(s) shown on return Your social security number

John & Ruth Kaiser 426-53-5261


Caution: To take the making work pay credit, you must include your social security number (if filing a joint return, the number of either you or
your spouse) on your tax return. A social security number does not include an identification number issued by the IRS. Only the
Social Security Administration issues social security numbers.

Caution: You cannot take the making work pay credit if you can be claimed as someone else's dependent or if you are a nonresident alien.

Important: Check the 'No' box on line 1a and see the instructions if:
(a) You have a net loss from a business,
(b) You received a taxable scholarship or fellowship grant not reported on a Form W-2,
(c) Your wages include pay for work performed while an inmate in a penal institution,

(d) You received a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental
section 457 plan, or
(e) You are filing Form 2555 or 2555-EZ.

1 a Do you (and your spouse if filing jointly) have 2010 wages of more than $6,451 ($12,903 if married filing jointly)?
X Yes. Skip lines 1a through 3. Enter $400 ($800 if married filing jointly) on line 4 and go to line 5.
No. Enter your earned income (see instructions) 1a

b Nontaxable combat pay included on line 1a


(see instructions) 1b
2 Multiply line 1a by 6.2% (.062) 2

3 Enter $400 ($800 if married filing jointly) 3

4 Enter the smaller of line 2 or line 3 (unless you checked 'Yes' on line 1a) 4 800.

5 Enter the amount from Form 1040, line 38*, or Form 1040A, line 22 5 92,826.

6 Enter $75,000 ($150,000 if married filing jointly) 6 150,000.

7 Is the amount on line 5 more than the amount on line 6?


X No. Skip line 8. Enter the amount from line 4 on line 9 below.
Yes. Subtract line 6 from line 5 7

8 Multiply line 7 by 2% (.02) 8

9 Subtract line 8 from line 4. If zero or less, enter -0- 9 800.


10 Did you (or your spouse, if filing jointly) receive an economic recovery payment in 2010? You may have
received this payment in 2010 if you did not receive an economic recovery payment in 2009 but you received
social security benefits, supplemental security income, railroad retirement benefits, or veterans disability
compensation or pension benefits in November 2008, December 2008, or January 2009 (see instructions).
X No. Enter -0- on line 10 and go to line 11.

Yes. Enter the total of the payments you (and your spouse, if filing jointly) received in 2010.
Do not enter more than $250 ($500 if married filing jointly) 10 0.
11 Making work pay credit. Subtract line 10 from line 9. If zero or less, enter -0-. Enter the result here and on
Form 1040, line 63; or Form 1040A, line 40 11 800.

*If you are filing Form 2555, 2555-EZ, or 4563 or you are excluding income from Puerto Rico, see instructions.
BAA For Paperwork Reduction Act Notice, see your tax return instructions. Schedule M (Form 1040A or 1040) 2010

FDIA8501 09/20/10
2010
G
hr
%
9 8829
Expenses
Figure
Depreciation
Carryover
176
Part
John
Subtract
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Enter II
III
IIV
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10
Real
11
12
13
14
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23
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25
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27
28
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32
Add
33
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34
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35
36
Value
37
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38
Business
39 of
426-53-5261
Computer
800
3,200
8,760
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19,836.
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4,000.
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7
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16
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17
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18
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46
2 See
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5 File
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FDIA6902
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1545-0074
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OMB No. 1545-0074

Form 8829 Expenses for Business Use of Your Home


Department of the Treasury
G File only with Schedule C (Form 1040).
Use a separate Form 8829 for each home you used for business during the year.
2010
Attachment
Internal Revenue Service (99) G See separate instructions. Sequence No. 176
Name(s) of proprietor(s) Your social security number

John Kaiser 426-53-5261


Part I Part of Your Home Used for Business Computer Consulting
1 Area used regularly and exclusively for business, regularly for daycare, or for storage of inventory or
product samples (see instructions) 1 800
2 Total area of home 2 3,200
3 Divide line 1 by line 2. Enter the result as a percentage 3 25.00 %
For daycare facilities not used exclusively for business go to line 4. All others go to line 7.
4 Multiply days used for daycare during year by hours used per day 4 hr
5 Total hours available for use during the year (365 days x 24 hours) (see instructions) 5 8,760 hr
6 Divide line 4 by line 5. Enter the result as a decimal amount 6

7 Business percentage. For daycare facilities not used exclusively for business, multiply line 6 by line 3 (enter the result as a
percentage). All others, enter the amount from line 3 Gpercentage).
7 25.00
All others, %
enter the amount from lin
Part II Figure Your Allowable Deduction
8 Enter the amount from Schedule C, line 29, plus any net gain or (loss) derived from the business use of
your home and shown on Schedule D or Form 4797. If more than one place of business, see instructions 8 19,836.
See instrs for columns (a) and (b) before completing lines 9-21. (a) Direct expenses (b) Indirect expenses
9 Casualty losses (see instructions) 9
10 Deductible mortgage interest (see instructions) 10 4,800.
11 Real estate taxes (see instructions) 11 4,000.
12 Add lines 9, 10, and 11 12 8,800.
13 Multiply line 12, column (b) by line 7 13 2,200.
14 Add line 12, column (a) and line 13 14 2,200.
15 Subtract line 14 from line 8. If zero or less, enter -0- 15 17,636.
16 Excess mortgage interest (see instructions) 16
17 Insurance 17 800.
18 Rent 18
19 Repairs and maintenance 19 200.
20 Utilities 20 4,200.
21 Other expenses (see instrs) 21 600.
22 Add lines 16 through 21 22 200. 5,600.
23 Multiply line 22, column (b) by line 7 23 1,400.
24 Carryover of operating expenses from 2009 Form 8829, line 42 24
25 Add line 22 column (a), line 23, and line 24 25 1,600.
26 Allowable operating expenses. Enter the smaller of line 15 or line 25 26 1,600.
27 Limit on excess casualty losses and depreciation. Subtract line 26 from line 15 27 16,036.
28 Excess casualty losses (see instructions) 28
29 Depreciation of your home from line 41 below 29 3,333.
30 Carryover of excess casualty losses and depreciation from 2009 Form 8829, line 43 30
31 Add lines 28 through 30 31 3,333.
32 Allowable excess casualty losses and depreciation. Enter the smaller of line 27 or line 31 32 3,333.
33 Add lines 14, 26, and 32 33 7,133.
34 Casualty loss portion, if any, from lines 14 and 32. Carry amount to Form 4684 (see instructions) 34

35 Allowable expenses for business use of your home. Subtract line 34 from line 33. Enter here and on
Schedule C, line 30. If your home was used for more than one business, see instructions GSchedule
35 C, line 30.7,133.
If your home was
Part III Depreciation of Your Home
36 Enter the smaller of your home's adjusted basis or its fair market value (see instructions) 36 540,000.
37 Value of land included on line 36 37 20,000.
38 Basis of building. Subtract line 37 from line 36 38 520,000.
39 Business basis of building. Multiply line 38 by line 7 39 130,000.
40 Depreciation percentage (see instructions) 40 2.5641 %
41 Depreciation allowable (see instructions). Multiply line 39 by line 40. Enter here and on line 29 above 41 3,333.
Part IV Carryover of Unallowed Expenses to 2011
42 Operating expenses. Subtract line 26 from line 25. If less than zero, enter -0- 42 0.
43 Excess casualty losses and depreciation. Subtract line 32 from line 31. If less than zero, enter -0- 43 0.
BAA For Paperwork Reduction Act Notice, see your tax return instructions. FDIA6902 02/07/11 Form 8829 (2010)
Qualified
2010
G
Form
Line
John
1,000.
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3,100.
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$68,000
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Form 1040 Qualified Dividends and Capital Gain Tax Worksheet 2010
Line 44 G Keep for your records

Name(s) Shown on Return Social Security Number


John & Ruth Kaiser 426-53-5261

1 Enter the amount from Form 1040, line 43 1 43,979.


2 Enter the amount from Form
1040, line 9b 2 1,000.
3 Are you filing Schedule D?
X Yes. Enter the smaller of
line 15 or 16 of
Schedule D. If either
line 15 or 16 is blank
or loss, enter -0- 3 3,100.
No. Enter the amount
from Form 1040,
line 13.
4 Add lines 2 and 3 4 4,100.
5 If filing Form 4952 (used to
figure investment interest
expense deduction), enter any
amount from line 4g of that
form. Otherwise enter -0- 5 0.
6 Subtract line 5 from line 4. If zero or less, enter -0- 6 4,100.
7 Subtract line 6 from line 1. If zero or less, enter -0- 7 39,879.
8 Enter:
$34,000 if single or
married filing separately,
$68,000 if married filing jointly or 8 68,000.
qualifying widow(er), or
$45,550 if head of household.
9 Enter the smaller of line 1 or line 8 9 43,979.
10 Enter the smaller of line 7 or line 9 10 39,879.
11 Subtract line 10 from line 9 (this amount taxed at 0%) 11 4,100.
12 Enter the smaller of line 1 or line 6 12 4,100.
13 Enter the amount from line 11 13 4,100.
14 Subtract line 13 from line 12. 14 0.
15 Multiply line 14 by 15% (.15) 15 0.
16 Figure the tax on the amount on line 7. If the amount on line 7 is less than
$100,000, use the Tax Table to figure this tax. If the amount on line 7 is
$100,000 or more, use the Tax Computation Worksheet 16 5,144.
17 Add lines 15 and 16 17 5,144.
18 Figure the tax on the amount on line 1. If the amount on line 1 is less than
$100,000, use the Tax Table to figure this tax. If the amount on line 1 is
$100,000 or more, use the Tax Computation Worksheet 18 5,759.
19 Tax on all taxable income. Enter the smaller of line 17 or line 18 here and on
Form 1040, line 44 19 5,144.
Multiple
2010
G
Stock
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3
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426-53-5261
1000
02/08/10
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Multiple Lots Worksheet 2010


G Keep for your records

Name(s) Shown on Return Social Security Number


John & Ruth Kaiser 426-53-5261

Part I Stock or Mutual Fund Information

1 Description 1000 shares JNJ Corp


2 a Date sold 02/08/10
b Total number of shares sold 1,000.0000
3 Sales price 14,000.00
4 Check one:
a Use first-in first-out (FIFO) method GUse
X first-in first-out (FIFO) method
b Use average single-category method (permitted for mutual funds only) GUse average single-category method (permit
c Use specific identification method GUse specific identification method

Part II Original Purchase Lots

5 Complete columns (b) and (d) for each purchase lot from which the shares shown on line 2b were sold.
Also complete either column (e), price per share, or column (f), total price of shares, for each lot.
Enter reinvested dividends in Part VI of the Capital Gain Transaction Worksheet.

(a) (b) (c) (d) (e) (f) (g) (h)


Lot Date L Number Purchase Total Price Fees Total
# S of Price of Paid Cost
Shares Per Share Shares

1 08/10/99 L 1,000.0000 24.0000 24,000.00 0.00 24,000.00

6 Totals 1,000.0000 24,000.00 0.00 24,000.00


g
Lot
Computation
Part
Summary
John
Per Identification
Shares
10
11
12
(a)
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IV
V
426-53-5261
08/10/1999
02/08/10
02/08/2010
14,000.00
2,000.00
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12.0000
1,000.0000
12,000.00
Page
7
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John & Ruth Kaiser 426-53-5261 Page 2

Part III Lot Identification

7 For first-in, first-out (FIFO) method or average single-category method, make no entries in this section.
For specific identification method, check the lots from which shares were sold. g

(a) (b) (c) (d) (e) (f) (g) (h)


Lot Date L Adjusted Total Cost Cost Shares Sold
# S Number of Per From This
Shares Share Lot

1 08/10/99 L 2,000.0000 24,000.00 12.0000 X 1,000.0000

8 Totals 2,000.0000 24,000.00 12.0000 1,000.0000

Part IV Computation of Cost Basis

9 Cost basis of shares sold.

(a) (b) (c) (d) (e) (f)


Lot Date L Cost Number Cost
# Acquired S Basis of Basis
Per Share Shares Total

1 08/10/99 L 12.0000 1,000.0000 12,000.00

10 Total 1,000.0000 12,000.00

11 Total short-term
12 Total long-term 1,000.0000 12,000.00

Part V Summary

(a) (b) (c)


Short-Term Long-Term Total

13 Number of shares 1,000.0000 1,000.0000


14 Date acquired 08/10/99 08/10/1999
15 Date sold 02/08/10 02/08/2010
16 Sales price 14,000.00 14,000.00
17 Cost basis 12,000.00 12,000.00
18 Gain or (loss) 2,000.00 2,000.00
Keogh,
2010
G
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Keogh, SEP and SIMPLE Contribution Worksheet 2010


G Keep for your records

Name(s) Shown on Return Social Security Number


John & Ruth Kaiser 426-53-5261

Part I - Keogh/SEP/SIMPLE/401(k) Contributions

Note: Maximum contribution calculations herein assume only one Taxpayer Spouse
plan. Multiple plan contributions: see Help.
Money Purchase Plan or Multiple Plans (see Help)
1 a Enter the total contributions made and/or expected to be made to
a money purchase Keogh plan for 2010
b Keogh contributions from Schedule(s) K-1
c Total contributions to money purchase Keogh plan
d Check here to compute the maximum deductible contribution
Profit Sharing Plan
2 a Enter the total contributions made and/or expected to be made to
a profit sharing Keogh plan for 2010
b Keogh contributions from Schedule(s) K-1
c Total contributions to profit sharing Keogh plan
d Check here to compute the maximum deductible contribution
Defined Benefit Plan
3 a Enter the total contributions made and/or expected to be made to
a defined benefit Keogh plan for 2010
b Keogh contributions from Schedule(s) K-1
c Total Keogh contributions to defined benefit plan
SEP
4 a Enter the total contributions made and/or expected to be made to
a Simplified Employee Pension (SEP) plan for 2010 8,000.
b SEP contributions from Schedule(s) K-1
c Total SEP contributions 8,000.
d Check here to compute the maximum deductible contribution
SIMPLE
5 a Enter total contributions made to a SIMPLE Retirement Plan for
2010 (Do not include matching contributions)
b SIMPLE contributions from Schedule(s) K-1
c Total SIMPLE contributions
d Enter matching contributions only to report on Form 1040, line 28
Individual 401(k) (Do not include Roth 401(k) contributions)
6 a Enter elective deferrals made to an individual 401(k) plan for 2010
excluding catch-up contributions
b Elective deferrals to an individual 401(k) plan from Sch K-1
c Enter catch-up contributions made to an individual 401(k) plan
d Total elective deferrals including catch-up contributions made to
an individual 401(k) plan for 2010
e Enter the total employer matching (profit sharing) contributions
made to an individual 401(k) plan for 2010
f Check here to compute the maximum deductible contribution
Roth 401(k) (deferrals to designated Roth 401(k)s are not deductible)
7 a Enter elective deferrals made to a qualified Roth 401(k) plan for
2010 excluding catch-up contributions
b Elective deferrals to a Roth 401(k) plan from Schedule(s) K-1
c Enter catch-up contributions made to a Roth 401(k) plan
d Total elective deferrals including catch-up contributions made to
a qualified Roth 401(k) plan for 2010
Part
SEP
Rate:
Steps:
John
21
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426-53-5261
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10,725.
Page
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Profit Sharing,

John & Ruth Kaiser 426-53-5261 Page 2

Part II - Adjustment to Net Earnings Used for Maximum Deductible Contribution Calculation

1 a Enter any farm adjustment to farm net earnings for use in the
calculation of maximum deductible contribution
b Enter any non-farm adjustment to non-farm net earnings for use
in the calculation of maximum deductible contribution
c Total adjustment to net earnings for use in the
calculation of maximum deductible contribution

Part III - Detail of Maximum Allowable Deduction Calculation for Money Purchase, Profit Sharing,
SEP and Individual 401(k) Plans

Rate:
A Plan contribution rate (not reduced rate) 0.250
B Plan contribution rate on line A plus one 1.250
C Self-employed reduced rate. Divide line A by line B 0.200

Steps:
1a Net profit from self-employment (See Help) 57,703.
b Adjustment to net earnings (from Part II, line 1c above)
c Total net profit 57,703.
2a One-half of self-employment tax (on net profit) (See Help) 4,077.
b Adjustment to self-employment tax (for adj to net earnings)
c Total one-half of self-employment tax 4,077.
3 Net earnings from self-employment. Subtract step 2c from 1c 53,626.
4 Self-employed reduced rate as a decimal (from line C above) 0.200
5 Multiply step 3 by step 4 10,725.
6 Multiply $245,000 by plan contribution rate (not reduced rate) 61,250.
7 Enter the smaller of step 5 or step 6 10,725.
8 Contribution dollar limit (not more than $49,000; multiply
$245,000 by self-employed reduced rate) 49,000.

Note: The program will automatically calculate the allowable


elective deferrals to your Individual 401(k) if you have
any entries in Part I, line 6.

9 Allowable elective deferrals (including designated Roth


contributions) to an Individual 401(k) (not more than $16,500)
10 Subtract step 9 from step 8
11 Subtract step 9 from step 3
12 Enter one-half of step 11
13 Enter the smallest of step 7, 10, or 12
14 Subtract step 13 from step 3
15 Enter the smaller of step 9 or step 14

Note: If you are 50 or over, the program will automatically


calculate the maximum allowable catch-up contribution to your
Individual 401(k) if you have any entries in Part I, lines 6 and 7.

16 Subtract step 15 from step 14


17 Allowable catch-up contributions (including designated Roth
contributions) to an Individual 401(k) (not more than $5,500)
18 Enter the smaller of step 16 or step 17
19 Add steps 13, 15, and 18
20 Enter the amount of designated Roth contributions included in
steps 9 and 17
21 If you made no elective deferrals, the smaller of step 7 or step 8,
otherwise subtract step 20 from step 19. This is your maximum
deductible contribution for MP, PS, SEP & Individual 401(k) Plans 10,725.
Page V
Part
John IV
catch-up
SIMPLE
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426-53-5261
10,725.
8,000. 3& Maximum
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defined Contribution
IV line 3 for SIMPLE Plans

John & Ruth Kaiser 426-53-5261 Page 3

Part IV - Detail of Maximum Allowable Deduction Calculation for SIMPLE Plans

1 SIMPLE contribution (maximum allowed by law including


catch-up contribution if age 50 or over)
2 SIMPLE matching contributions (from Part I, line 5d above)
3 Maximum allowable deduction for SIMPLE Plans

Part V - Maximum Keogh/SEP/SIMPLE/401(k) Deductible Contribution

1 Total maximum allowable deduction. Maximum Keogh, SEP,


SIMPLE, and/or 401(k) deduction allowed, not including defined
benefit plan contribution(s). Add Part III line 21 and Part IV line 3 10,725.
2 Amount(s) transferred to Form 1040, line 28 8,000.
Tax
2010
G
John
2
3
4
5
Tot
2009
23
Balance
24
Other Payments
Estimated
Taxes
Prior
Payments
6 KeepYear
&Withheld
426-53-5261
04/15/10
06/15/10
09/15/10
2,200.
400.
01/18/11
8,800.
1,600.
4,368.
1,536.
13,168.
3,136.
730.
CA
Date
Amount
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8
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2010
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10
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Tax Payments Worksheet 2010


G Keep for your records

Name(s) Shown on Return Social Security Number


John & Ruth Kaiser 426-53-5261

Estimated Tax Payments for 2010 (If more than 4 payments for any state or locality, see Tax Help)

Federal State Local

Date Amount Date Amount ID Date Amount ID

1 04/15/10 2,200. 04/15/10 400. CA 04/15/10

2 06/15/10 2,200. 06/15/10 400. CA 06/15/10

3 09/15/10 2,200. 09/15/10 400. CA 09/15/10

4 01/18/11 2,200. 01/18/11 400. CA 01/18/11

Tot Estimated
Payments 8,800. 1,600.

Tax Payments Other Than Withholding Federal State ID Local ID


(If multiple states, see Tax Help)

6 Overpayments applied to 2010


7 Credited by estates and trusts
8 Totals Lines 1 through 7 8,800. 1,600.
9 2010 extensions

Taxes Withheld From: Federal State Local

10 Forms W-2 4,368. 1,536.


11 Forms W-2G
12 Forms 1099-R
13 Forms 1099-MISC and 1099-G
14 Schedules K-1
15 Forms 1099-INT, DIV and OID
16 Social Security and Railroad Benefits
17 Form 1099-B St Loc
18 a Other withholding St Loc
b Other withholding St Loc
c Other withholding St Loc
19 Total Withholding Lines 10 through 18c 4,368. 1,536.
20 Total Tax Payments for 2010 13,168. 3,136.

Prior Year Taxes Paid In 2010 State ID Local ID


(If multiple states or localities, see Tax Help)

21 Tax paid with 2009 extensions


22 2009 estimated tax paid after 12/31/09
23 Balance due paid with 2009 return 730. CA
24 Other (amended returns, installment payments, etc)
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Schedule A State and Local Tax Deduction Worksheet 2010


Line 5 G Keep for your records

Name(s) Shown on Return Social Security Number


John & Ruth Kaiser 426-53-5261

State and Local Income Taxes

State income taxes:


1 State income tax withheld 1 1,536.
2 2010 state estimated taxes paid in 2010 2 1,200.
3 2009 state estimated taxes paid in 2010 3
4 Amount paid with 2009 state application for extension 4
5 Amount paid with 2009 state income tax return 5 730.
6 Overpayment on 2009 state income tax return applied to 2010 tax 6
7 Other amounts paid in 2010 (amended returns, installment payments, etc.) 7
8 State estimated tax from Schedule(s) K-1 (Form 1041) 8
Local income taxes:
9 Local income tax withheld 9
10 2010 local estimated taxes paid in 2010 10
11 2009 local estimated taxes paid in 2010 11
12 Amount paid with 2009 local application for extension 12
13 Amount paid with 2009 local income tax return 13
14 Overpayment on 2009 local income tax return applied to 2010 tax 14
15 Other amounts paid in 2010 (amended returns, installment payments, etc.) 15
16 Local estimated tax from Schedule(s) K-1 (Form 1041) 16
Other:
17 17
18 Total Add lines 1 through 17 18 3,466.
19 State and local refund allocated to 2010 19
20 Nondeductible state income tax from line 28 20
21 Total reductions Add lines 19 and 20. 21
22 Total state and local income tax deduction Line 18 less line 21 22 3,466.

Nondeductible State Income Tax (Hawaii Only)

23 Nontaxable federal employee cost of living allowance 23


24 Adjusted gross income 24
25 Add lines 23 and 24 25
26 Nondeductible percent. Line 23 divided by line 25 26 %
27 Hawaii state income tax included in line 18 27
28 Nondeductible Hawaii state income tax. Multiply line 26 by line 27. 28
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Charitable Contributions Summary 2010


G Keep for your records
Name(s) Shown on Return Social Security Number
John & Ruth Kaiser 426-53-5261
Part I Cash Contributions Summary
(a) (b) (c) (d)
Name of Charitable Organization Total 50% 30% 100%
Limit Limit Limit
(Sch. K-1)
Church 2,400. 2,400.
CSU 1,750. 1,750.
Charitable mileage expense 39. 39.

Totals: 4,189. 4,189.


Part II Non-Cash Contributions Summary
Total Other Property Capital Gain Property
(a) (b) (c) (d) (e)
Name of Charitable Organization Total 50% 30% 30% 20%
Limit Limit Limit Limit
Church 2,150. 2,150.

Totals: 2,150. 2,150.


Part III Contribution Carryovers to 2011
Total Cash and Other Capital Gain
Non-Capital Gain Property Property
(a) (b) (c) (d) (e) (f)
Total 100% 50% 30% 30% 20%
Limit Limit Limit Limit Limit
1 2010 contributions 6,339. 6,339.
2 2010 contributions
allowed 6,339. 0. 6,339. 0. 0. 0.
3 Carryovers from:
a 2009 tax year 600. 600.
b 2008 tax year
c 2007 tax year
d 2006 tax year
e 2005 tax year
4 Carryovers
allowed in 2010 600. 600. 0. 0. 0.
5 Carryovers
disallowed in 2010 0. 0. 0. 0. 0.
6 Carryovers to 2011:
a From 2010 0. 0. 0. 0. 0.
b From 2009 0. 0.
c From 2008
d From 2007
e From 2006
f From 2005 (expired)
Part IV Special Situations in Your Return for Current Year Donations
1 Was the entire interest given for all property donated to all charities? X Yes No
2 Were restrictions attached to any charities's right
to use or dispose of any property donated to any charity? Gto use Yes X ofNo
or dispose any property donated
3 Did you give to anyone other than the charity the right to income from any
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4 Was any charity other than a 50% charity? Yes X No
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Education Tuition and Fees Summary 2010


G Keep for your records

Name(s) Shown on Return Your Social Security No.


John & Ruth Kaiser 426-53-5261

Part I - Qualified Education Expense Summary

(a) (b) (c) (d) (e)


Student's name Qualified Qualified Elected Elected
First Name MI Education for: Credit or Credit or
Last Name Suffix Expenses Deduction Deduction
Social Security Number if if
Yes No manual automatic

Ruth 7,100. Amer Opp Cr GAmer OppX Cr


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426-81-7492 7,100. Tuition Ded GTuition
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Lifetime Cr GLifetime Cr
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Total qualified expenses 7,100. Amer Opp Cr


7,100. Lifetime Cr
7,100. Tuition Ded

Part II - Optimize Education Expenses for the Lowest Tax

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18 -tax
426-53-5261
11,877.
800.
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John & Ruth Kaiser 426-53-5261

Part III - Summary of Net Tax, Deduction, and Credits

Net Tax Liability based on the Credit combination selected in Part II

1 Total tax 1 11,877.


2 Making work pay and government retiree credit. 2 800.
3 Earned income credit (EIC) 3
4 Additional child tax credit. 4
5 First-time homebuyer credit from Form 5405 5
6 Credit for federal tax paid on fuels from Form 4136 6
7 Refundable credit from Form 8801 7
8 Health Coverage Tax Credit from Form 8885 8
9 Net tax Liability without carryforwards GNet9tax Liability
11,077.
without carryforwards
Credit Carryforwards
10 a General Business Credit 10 a
b Mortgage interest credit b
c Foreign tax credit c
d Residential Energy Credit d
e Other carryover e
f Other carryover f
Total Carryovers 10
11 Net tax liability with carryforwards GNet
11tax liability11,077.
with carryforwards

Tuition and Fees Deduction Summary

12 Total 2010 tuition and fees paid for purposes of deduction 12


13 Modified adjusted gross income 13
14 Maximum deduction allowed 14
15 Allowable Tuition and Fees Deduction (lesser of line 12 or line 14) 15 0.

American Opportunity, Lifetime Learning Credits Summary

16 Tentative American Opportunity Credit 16


17 Tentative Lifetime Learning Credit 17 1,420.
18 Total Education Credits (after limitations) 18 1,420.
Federal
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426-53-5261
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Federal Carryover Worksheet 2010


G Keep for your records

Name(s) Shown on Return Social Security Number


John & Ruth Kaiser 426-53-5261

2009 State and Local Income Tax Information (See Tax Help)

(a) (b) (c) (d) (e) (f) (g)


State or Paid With Estimates Pd Total With- Paid With Total Over- Applied
Local ID Extension After 12/31 held/Pmts Return payment Amount
CA 730.

Totals 730.

Other Tax and Income Information 2009 2010

1 Filing status 1 2 MFJ


2 Number of exemptions for blind or over 65 (0 - 4) 2
3 Itemized deductions after limitation 3 26,947.
4 Check box if required to itemize deductions 4
5 Adjusted gross income 5 92,826.
6 Tax liability for Form 2210 or Form 2210-F 6 11,077.QuickZoom
7 Alternative minimum tax 7
8 Federal overpayment applied to next year estimated tax 8

QuickZoom to the IRA Information Worksheet for IRA information GQuickZoom


QuickZoom to the IRA Inform

Excess Contributions 2009 2010

9a Taxpayer's excess Archer MSA contributions as of 12/31 9a


b Spouse's excess Archer MSA contributions as of 12/31 b
10 a Taxpayer's excess Coverdell ESA contributions as of 12/31 10 a
b Spouse's excess Coverdell ESA contributions as of 12/31 b
11 a Taxpayer's excess HSA contributions as of 12/31 11 a
b Spouse's excess HSA contributions as of 12/31 b

Loss and Expense Carryovers 2009 2010

12 a Short-term capital loss 12 a


b AMT Short-term capital loss b
13 a Long-term capital loss 13 a 4,000.
b AMT Long-term capital loss b 4,000.
14 a Net operating loss available to carry forward 14 a
b AMT Net operating loss available to carry forward b
15 a Investment interest expense disallowed 15 a
b AMT Investment interest expense disallowed b
16 Nonrecaptured net Section 1231 losses from: a 2010 16 a
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2010
John
426-53-5261
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Federal Carryover Worksheet page 2 2010

John & Ruth Kaiser 426-53-5261

Loss and Expense Carryovers (cont'd) 2009 2010

17 AMT Nonrecap'd net Sec 1231 losses from: a 2010 17 a


b 2009 b
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Credit Carryovers 2009 2010

18 General business credit 18


19 Adoption credit from: a 2010 19 a
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20 Mortgage interest credit from: a 2010 20 a
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21 Credit for prior year minimum tax 21
22 District of Columbia first-time homebuyer credit 22
23 Residential energy efficient property credit 23

Other Carryovers 2009 2010

24 Section 179 expense deduction disallowed 24 0.


25 Excess a Taxpayer (Form 2555, line 46) 25 a
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deduction: d Spouse (Form 2555, line 48) d
2010
John
426-53-5261
600.
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Federal Carryover Worksheet page 3 2010

John & Ruth Kaiser 426-53-5261

Charitable Contribution Carryovers

26 2009 Carryover of Other Property Capital Gain


charitable contributions
from: (a) 50% (b) 30% (c) 30% (d) 20%

a 2009 600.
b 2008
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27 2010 Carryover of Other Property Capital Gain


charitable contributions
from: (a) 50% (b) 30% (c) 30% (d) 20%

a 2010
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28 Amount overpaid less earned income credit

2009 State Capital Loss Carryovers (For users not transferring from the prior year)

State Short-term AMT Short-term Long-term AMT Long-term Capital Loss AMT Capital Loss
ID Capital Loss Capital Loss Capital Loss Capital Loss (combined) (combined)
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Form 8829 Form 8829 Worksheet 2010


Lines 7, 8, 41

Name(s) of Proprietor(s) Your SSN


John Kaiser 426-53-5261

Business name Computer Consulting


2168 Eagle Court

Part I ' Calculation of Line 7

Calculation for Form 8829, line 7 when one area of the home was used exclusively
for daycare and another area of the home was used only partly for daycare:

1 Area used exclusively for daycare 1


2 Total area of home 2
3 Business % for area used exclusively for daycare. Divide Line 1 by line 2 3 %
4 Area used only partly for daycare 4
5 Divide line 4 by line 2 5 %
6 Multiply days used for daycare during year by hours used per day 6 hr
7 Total hours available for use during the year (365 x 24 hours) 7 hr
8 Divide line 6 by line 7. Enter result as a decimal amount 8
9 Business % for area used only partly for daycare. Multiply line 8 by line 5 9 %
10 Total business percentage. Add lines 3 and 9. Carries to Form 8829, line 7 10 %

Part II ' Calculation of Line 8

Calculation for Form 8829, line 8 when part of gross income is from a place of
business other than this home office:

1 Gross income from Schedule C, line 7 1 90,000.


2 Percent of gross income from business use of home reported on
Schedule C 2 50.00 %
3 Gross income from business use of home. Multiply line 1 by line 2 3 45,000.
4 Gain from business use of your home shown on Schedule D or
Form 4797 4
5 Gross income from Schedules C, D, and Form 4797. Add lines 3 and 4 5 45,000.
6 Total expenses from Schedule C, line 28. 6 25,164.
7 If there is more than one home office for this business, enter
the amount of expenses from line 6 allocable to this home office.
Enter the expenses as a positive number 7
8 Any losses from this business shown on Schedule D or Form 4797.
Enter the losses as a positive number 8
9 Line 5 less lines 6 or 7, and 8. Carries to Form 8829, line 8 9 19,836.

Part III ' Calculation of Line 41

1 Depreciation attributable to business use of home 1 3,333.


2 Depreciation for additions and improvements attributable to business
use of home 2
3 Total allowable depreciation. Add lines 1 and 2. Carries to Form 8829,
line 41 3 3,333.
Depreciation
2010
Form
G
Tax=Keep
John
426-53-5261
Sch
Asset
Date
Service
Special
Code
37,000
5.0 1C
Allowance
Depreciable
Basis
Cost
(net
Land
Life
Method/
Convention
Prior
Current
Depreciation
Code:
Section
Page
Sof 1TOTALS
Sold,
of
in
Business
Use
%
05/16/10
H
06/01/07
520,000
25.00
130,000
39.0
SL/MM
3,333
A
08/01/09
45,000
100.00
200DB/HY
4,800
565,000
0
565,850
20,000
850
8,000
167,000
2,960
8,133
Printer
2168
2009 4562
Year Afor
&179 Ruth
-
Description
land)
DEPRECIATION
SUBTOTAL
FDIV3601 Eagle
BMW your
2010
= Auto,
12/14/10 and
Computer
Kaiser
L =YEAR
CURRENT
Ct
PRIOR Amortization
records
Listed,
YEAR H = Home OfficeReport
Consulting

Form 4562 Depreciation and Amortization Report


John & Ruth Kaiser Tax Year 2010 2010
Sch C - Computer Consulting G Keep for your records 426-53-5261
Business Special
Date in Cost Depreciable Method/ Prior Current
Asset Description Code Land Use Section 179 Depreciation Life
Service (net of land) Basis Convention Depreciation Depreciation
% Allowance

DEPRECIATION
Printer 05/16/10 850 100.00 850 0 0 5.0 200DB/HY 0
SUBTOTAL CURRENT YEAR 850 0 850 0 0 0 0

2168 Eagle Ct H 06/01/07 520,000 20,000 25.00 130,000 39.0 SL/MM 3,333
2009 BMW A 08/01/09 45,000 100.00 8,000 37,000 5.0 200DB/HY 2,960 4,800
SUBTOTAL PRIOR YEAR 565,000 20,000 0 8,000 167,000 2,960 8,133

TOTALS 565,850 20,000 850 8,000 167,000 2,960 8,133

Code: S = Sold, A = Auto, L = Listed, H = Home Office FDIV3601 12/14/10 Page 1 of 1


Alternative
2010
Form
G
Tax=Keep
John
426-53-5261
Sch
Asset
Date
Service
Special
Code
37,000
5.0 1C
Allowance
Depreciable
Basis
Cost
(net
Land
Life
Method/
Convention
Prior
Current
Depreciation
Adjustment/
Preference
Code:
Section
Page
Sof 1TOTALS
Sold,
of
in
Business
Use
%
05/16/10
H
06/01/07
520,000
25.00
130,000
39.0
SL/MM
3,333
A
08/01/09
45,000
100.00
200DB/HY
4,800
565,000
0
565,850
20,000
850
8,000
167,000
2,960
8,133
0.Printer
2168
2009 4562
Year Afor
&179 Ruth
-
Description
land)
DEPRECIATION
SUBTOTAL
FDIV3701 Eagle
BMW Minimum
your
2010
= Auto,
12/15/10 Lrecords
Computer
Kaiser
=YEAR
CURRENT
Ct
PRIOR Listed,
YEAR HTax Depreciation
Consulting
= Home Office Report

Form 4562 Alternative Minimum Tax Depreciation Report


John & Ruth Kaiser Tax Year 2010 2010
Sch C - Computer Consulting G Keep for your records 426-53-5261
Business Special
Date in Cost Depreciable Method/ Prior Current Adjustment/
Asset Description Code Land Use Section 179 Depreciation Life
Service (net of land) Basis Convention Depreciation Depreciation Preference
% Allowance

DEPRECIATION
Printer 05/16/10 850 100.00 850 0 0 5.0 200DB/HY 0 0.
SUBTOTAL CURRENT YEAR 850 0 850 0 0 0 0 0.

2168 Eagle Ct H 06/01/07 520,000 20,000 25.00 130,000 39.0 SL/MM 3,333 0.
2009 BMW A 08/01/09 45,000 100.00 8,000 37,000 5.0 200DB/HY 2,960 4,800 0.
SUBTOTAL PRIOR YEAR 565,000 20,000 0 8,000 167,000 2,960 8,133 0.

TOTALS 565,850 20,000 850 8,000 167,000 2,960 8,133 0.

Code: S = Sold, A = Auto, L = Listed, H = Home Office FDIV3701 12/15/10 Page 1 of 1

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