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<h1>how to file the 2022 return</h1>
<div class="sub">alexis k. mattos • tax year 2022 • <strong class="warn">deadline: april 15, 2026</strong></div>
</header>
<div class="alert">
<strong>this return is 3+ years late but there is no penalty</strong> because alexis is owed a refund and her income was below the filing threshold. the only urgency is the 3-year refund claim deadline of april 15, 2026.
</div>
<!-- FILLED FORMS -->
<section>
<h2>filled forms — ready to print</h2>
<div class="step">
<p><strong>the forms are already filled and ready to print.</strong> click each link to download the PDF, then print, sign, and mail.</p>
<ul>
<li><a href="/Finances/2022%20tax%20prep/filled_forms/1040_FILLED_alexis_mattos_2022.pdf" style="color: var(--accent);"><strong>form 1040</strong> (individual return)</a></li>
<li><a href="/Finances/2022%20tax%20prep/filled_forms/schedule_1_FILLED_alexis_mattos_2022.pdf" style="color: var(--accent);"><strong>schedule 1</strong> (additional income and adjustments)</a></li>
<li><a href="/Finances/2022%20tax%20prep/filled_forms/schedule_c_FILLED_alexis_mattos_2022.pdf" style="color: var(--accent);"><strong>schedule c</strong> (business profit/loss)</a></li>
<li><a href="/Finances/2022%20tax%20prep/filled_forms/schedule_se_FILLED_alexis_mattos_2022.pdf" style="color: var(--accent);"><strong>schedule se</strong> (self-employment tax)</a></li>
<li><a href="/Finances/2022%20tax%20prep/filled_forms/VT_IN111_FILLED_alexis_mattos_2022.pdf" style="color: var(--accent);"><strong>vt in-111</strong> (vermont state return)</a></li>
<li><a href="/Finances/2022%20tax%20prep/filled_forms/statement_1_other_expenses.txt" style="color: var(--accent);"><strong>statement 1</strong> (other expenses detail)</a></li>
<li><a href="/Finances/2022%20tax%20prep/filled_forms/COMPLETE_RETURN_alexis_mattos_2022.pdf" style="color: var(--accent);"><strong>complete merged return</strong> (reference only — print individual forms above)</a></li>
</ul>
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<!-- REFERENCE: SOFTWARE OPTIONS (no longer needed) -->
<section>
<h2>reference: tax software options (not needed — forms are pre-filled)</h2>
<div class="note">
the forms above are already filled out and ready to print. the software options below are only listed for reference in case you want to verify the numbers independently.
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<h3>prior-year filing software (reference only)</h3>
<ul>
<li><strong>freetaxusa.com</strong> — supports prior-year returns including 2022. federal is free, state is $14.99</li>
<li><strong>turbotax</strong> — sells prior-year CD/download versions. check turbotax.com for "prior year" section. costs ~$50-80</li>
<li><strong>h&r block</strong> — also offers prior-year filing online or in-office</li>
</ul>
<div class="note">
<strong>important:</strong> prior-year returns generally <strong>cannot be e-filed</strong>. the IRS only accepts e-filing for the current year and two prior years. since 2022 is now 3+ years old, she must <strong>print and mail</strong> the return.
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<!-- STEP BY STEP -->
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<h2>step by step instructions</h2>
<div class="step">
<p><span class="step-num">1</span> <strong>print the pre-filled forms</strong></p>
<ul>
<li>the forms are already filled and ready to print — use the links at the top of this page</li>
<li>print: <a href="/Finances/2022%20tax%20prep/filled_forms/1040_FILLED_alexis_mattos_2022.pdf" style="color: var(--accent);">1040</a>, <a href="/Finances/2022%20tax%20prep/filled_forms/schedule_1_FILLED_alexis_mattos_2022.pdf" style="color: var(--accent);">schedule 1</a>, <a href="/Finances/2022%20tax%20prep/filled_forms/schedule_c_FILLED_alexis_mattos_2022.pdf" style="color: var(--accent);">schedule c</a>, <a href="/Finances/2022%20tax%20prep/filled_forms/schedule_se_FILLED_alexis_mattos_2022.pdf" style="color: var(--accent);">schedule se</a>, <a href="/Finances/2022%20tax%20prep/filled_forms/VT_IN111_FILLED_alexis_mattos_2022.pdf" style="color: var(--accent);">vt in-111</a></li>
<li>also print: <a href="/Finances/2022%20tax%20prep/filled_forms/statement_1_other_expenses.txt" style="color: var(--accent);">statement 1 (other expenses)</a></li>
<li><strong>name:</strong> alexis k. mattos</li>
<li><strong>ssn:</strong> xxx-xx-1293</li>
<li><strong>address:</strong> 423 main st, greensboro bend, VT 05842</li>
<li><strong>filing status:</strong> single</li>
<li><strong>digital assets question:</strong> no (she did hold crypto but didn't sell in 2022 — the bank deposits from uphold/binance were from sales but we're not reporting those due to missing records. if she wants to be fully compliant, answer "yes")</li>
<li><strong>dependents:</strong> none</li>
<li><strong>occupation:</strong> designer</li>
</ul>
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<div class="step">
<p><span class="step-num">2</span> <strong>enter w-2</strong></p>
<ul>
<li><strong>employer:</strong> highland center for the arts trust ltd.</li>
<li><strong>ein:</strong> 47-2798498</li>
<li><strong>box 1 (wages):</strong> $1,500.00</li>
<li><strong>box 2 (fed withheld):</strong> $50.38</li>
<li><strong>box 3 (ss wages):</strong> $1,500.00</li>
<li><strong>box 4 (ss tax):</strong> $93.00</li>
<li><strong>box 5 (medicare wages):</strong> $1,500.00</li>
<li><strong>box 6 (medicare tax):</strong> $21.75</li>
<li><strong>box 15 (state):</strong> VT</li>
<li><strong>box 16 (state wages):</strong> $1,500.00</li>
<li><strong>box 17 (state tax):</strong> $30.28</li>
</ul>
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<div class="step">
<p><span class="step-num">3</span> <strong>schedule c — business information</strong></p>
<ul>
<li><strong>business name:</strong> leave blank (sole proprietor, no separate business name)</li>
<li><strong>principal business:</strong> design</li>
<li><strong>business code:</strong> 541510 (computer systems design and related services)</li>
<li><strong>business address:</strong> 423 main st, greensboro bend, VT 05842</li>
<li><strong>accounting method:</strong> cash</li>
<li><strong>did you materially participate:</strong> yes</li>
<li><strong>did you start this business in 2022:</strong> no</li>
<li><strong>did you make payments requiring 1099s:</strong> no</li>
</ul>
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<div class="step">
<p><span class="step-num">4</span> <strong>schedule c — income (line 1)</strong></p>
<ul>
<li><strong>gross receipts:</strong> $6,649.92</li>
<li>this is the total of: $5,000 (hypergodot) + $1,399.92 (patreon) + $250 (neko)</li>
<li>no 1099-NECs were received for these amounts (mike king is in canada, patreon was below threshold, neko was under $600)</li>
<li>the software may ask to enter each 1099 — if no 1099 was received, enter the income as "other business income" or "income not reported on 1099"</li>
</ul>
</div>
<div class="step">
<p><span class="step-num">5</span> <strong>schedule c — expenses</strong></p>
<p class="dim" style="font-size:0.8rem; margin: 0.5rem 0;">enter these on the appropriate schedule c lines. most go on line 27a (other expenses) unless the software has specific categories.</p>
<h3>line 8 — advertising: $0</h3>
<h3>line 10 — commissions and fees: $0</h3>
<h3>line 15 — insurance: $0</h3>
<h3>line 17 — legal and professional services: $0</h3>
<h3>line 18 — office expense: $0</h3>
<h3>line 22 — supplies: $0</h3>
<h3>line 25 — utilities (phone/internet at 50% business use)</h3>
<ul>
<li>google fi: $95.92 × 50% = $47.96</li>
<li>skype: $78 × 50% = $39.00</li>
<li><strong>total line 25: $86.96</strong></li>
</ul>
<h3>line 27a — other expenses (list each)</h3>
<p class="dim" style="font-size:0.8rem; margin: 0.5rem 0;">the software will ask you to list and describe each. enter them individually:</p>
<ul>
<li><strong>professional coaching (minimal lifestyle):</strong> $3,289.00</li>
<li><strong>ai writing software (jasper.ai):</strong> $788.00</li>
<li><strong>business classes (aj&smart):</strong> $537.00</li>
<li><strong>accounting software (freshbooks):</strong> $345.00</li>
<li><strong>wireframing software (moqups):</strong> $312.00</li>
<li><strong>web hosting (dreamhost):</strong> $173.88</li>
<li><strong>design software (canva, 50%):</strong> $77.94</li>
<li><strong>creative software (adobe, 50%):</strong> $75.86</li>
<li><strong>arts membership (fractured atlas):</strong> $130.00</li>
<li><strong>publishing platform (vocal.media):</strong> $119.88</li>
<li><strong>diagramming tool (lucidchart):</strong> $119.40</li>
<li><strong>domain registration (namecheap):</strong> $100.60</li>
<li><strong>design assets (envato):</strong> $97.46</li>
<li><strong>video hosting (vimeo, 50%):</strong> $42.00</li>
<li><strong>link management (linktree):</strong> $48.00</li>
<li><strong>stock media (story blocks):</strong> $43.00</li>
<li><strong>photo editing (lightricks, 50%):</strong> $27.99</li>
<li><strong>software licensing (fastspring):</strong> $28.64</li>
<li><strong>reference library (enotes, 50%):</strong> $25.00</li>
<li><strong>print-on-demand (printful):</strong> $24.50</li>
<li><strong>web dev IDE (jetbrains):</strong> $24.50</li>
<li><strong>productivity audio (brain.fm, 50%):</strong> $23.70</li>
<li><strong>professional membership (IxDF):</strong> $20.00</li>
<li><strong>cloud storage (dropbox, 50%):</strong> $19.99</li>
<li><strong>online courses (dailyom):</strong> $19.00</li>
<li><strong>research library (scribd, 50%):</strong> $18.58</li>
<li><strong>arts/tech event (codame):</strong> $10.00</li>
<li><strong>javascript education (jscomplete):</strong> $9.95</li>
<li><strong>automation (ifttt pro):</strong> $6.00</li>
<li><strong>shipping (goshippo):</strong> $3.87</li>
<li><strong>total line 27a: $6,559.74</strong></li>
</ul>
<h3>schedule c totals</h3>
<ul>
<li><strong>line 28 (total expenses):</strong> $6,646.70 ($86.96 + $6,559.74)</li>
<li><strong>line 29 (tentative profit):</strong> $3.22</li>
<li><strong>line 31 (net profit):</strong> $3.22</li>
</ul>
</div>
<div class="step">
<p><span class="step-num">6</span> <strong>schedule se (self-employment tax)</strong></p>
<ul>
<li>the software calculates this automatically from schedule c</li>
<li>net earnings: $3.22 × 92.35% = $2.97</li>
<li>SE tax: $2.97 × 15.3% = $0.45</li>
<li>deductible half: $0.23</li>
<li>this is negligible — the software handles it</li>
</ul>
</div>
<div class="step">
<p><span class="step-num">7</span> <strong>standard deduction</strong></p>
<ul>
<li>select <strong>standard deduction</strong> (not itemized)</li>
<li>2022 standard deduction for single: <strong>$12,950</strong></li>
<li>taxable income will be $0</li>
</ul>
</div>
<div class="step">
<p><span class="step-num">8</span> <strong>refund & direct deposit</strong></p>
<ul>
<li><strong>federal refund:</strong> ~$49.92</li>
<li>enter bank routing and account number for direct deposit</li>
<li>or select "mail me a check"</li>
<li class="dim">note: for a 3+ year old return, the IRS may mail a check regardless of direct deposit selection</li>
</ul>
</div>
<div class="step">
<p><span class="step-num">9</span> <strong>vermont state return (form IN-111)</strong></p>
<ul>
<li>if using freetaxusa or turbotax, the state return pulls from the federal automatically</li>
<li><strong>vt filing status:</strong> single, resident</li>
<li><strong>vt standard deduction (2022):</strong> $6,350</li>
<li><strong>vt tax:</strong> $0 (income too low)</li>
<li><strong>vt withheld:</strong> $30.28</li>
<li><strong>vt refund:</strong> ~$30.28</li>
</ul>
</div>
<div class="step">
<p><span class="step-num">10</span> <strong>print, sign, and mail</strong></p>
<ul>
<li>prior-year returns must be <strong>mailed</strong> — e-file is not available for 2022</li>
<li><strong>sign and date</strong> the return</li>
<li><strong>attach:</strong> w-2 copy B, any 1099s (none in this case)</li>
<li><strong>keep copies</strong> of everything for your records</li>
</ul>
<h3>where to mail (federal)</h3>
<ul>
<li><strong>with refund, VT resident:</strong></li>
<li>Department of the Treasury</li>
<li>Internal Revenue Service</li>
<li>Kansas City, MO 64999-0002</li>
</ul>
<h3>where to mail (vermont)</h3>
<ul>
<li>Vermont Department of Taxes</li>
<li>PO Box 1779</li>
<li>Montpelier, VT 05601-1779</li>
</ul>
<div class="note">
<strong>send by certified mail with return receipt</strong> to prove it was postmarked by april 15, 2026. this is critical for the refund deadline.
</div>
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</section>
<!-- DOCUMENTS TO INCLUDE -->
<section>
<h2>documents to include in the envelope</h2>
<ul>
<li><strong>federal:</strong> signed form 1040, schedule c, schedule se, schedule 1, w-2 copy B</li>
<li><strong>vermont:</strong> signed form IN-111, w-2 copy 2</li>
<li><strong>do NOT include:</strong> bank statements, invoices, deduction receipts (keep these for your records in case of audit)</li>
</ul>
</section>
<!-- HOMESTEAD -->
<section>
<h2>vermont homestead declaration (form HS-122)</h2>
<div class="alert">
<strong>the deadline to file the 2022 HS-122 was october 15, 2023 — this deadline has passed.</strong> vermont does not accept late homestead declarations after october 15. if alexis did not file one for 2022, the property was taxed at the non-homestead rate and that overpayment cannot be recovered.
</div>
<ul>
<li><strong>check with the town of greensboro</strong> — call the town clerk and ask if a homestead declaration was filed for 423 main street for the 2022 tax year. if it was filed (by alexis or paul), no action needed</li>
<li><strong>if it was NOT filed for 2022</strong> — the property was taxed at the higher non-homestead rate. this is a lesson learned. paul's 2022 VT return also did not include an HS-122</li>
<li><strong>for 2025</strong> — the HS-122 is already prepared and MUST be filed by april 15, 2026. do not miss this deadline again</li>
<li><strong>SPAN:</strong> 264-083-10492</li>
<li><strong>ownership:</strong> 50% (alexis), 50% (paul flint)</li>
</ul>
</section>
<!-- RECORDS TO KEEP -->
<section>
<h2>records to keep (in case of audit)</h2>
<ul>
<li>invoice #153 (hypergodot / mike king, $5,000)</li>
<li>invoice #156 (neko, $250)</li>
<li>patreon income verification letter ($1,399.92)</li>
<li>all 12 months of chase bank statements</li>
<li>google fi bills (11 months on file)</li>
<li>deductions CSV spreadsheet</li>
<li>receipts for minimal lifestyle coaching ($3,289)</li>
<li>receipts for aj&smart classes ($537)</li>
<li>copy of filed return</li>
<li>certified mail receipt</li>
</ul>
<div class="note">
keep records for <strong>at least 3 years</strong> from the date you file (so until ~2029). for schedule c with expenses, 6 years is safer.
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<footer>
prepared april 5, 2026 • file by april 15, 2026 • send certified mail
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