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<title>Form 1040 (2022) - Fill Instructions - Alexis K. Mattos</title>
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<header>
  <h1>form 1040 &mdash; 2022 individual return</h1>
  <div class="sub">alexis k. mattos &bull; SSN 606-07-1293 &bull; single &bull; <a href="index.html">&larr; filing guide</a></div>
</header>

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<div class="alert-box">
  <strong>what goes in the envelope (in this order):</strong><br>
  1. Form 1040 (2 pages) &mdash; sign page 2<br>
  2. Schedule 1 (2 pages)<br>
  3. Schedule 2 (1 page &mdash; only page 1 needed; page 2 line 21 = 0)<br>
  4. Schedule C (2 pages)<br>
  5. Schedule SE (1 page)<br>
  6. Schedule D (2 pages)<br>
  7. Form 8949 &mdash; Short-Term (page 1 only)<br>
  8. Form 8949 &mdash; Long-Term (page 2 only)<br>
  9. Schedule E (2 pages)<br>
  10. Form 8995 &mdash; QBI Deduction (1 page)<br>
  11. Statement 1 &mdash; Schedule C expense detail (print on plain paper)<br><br>
  <strong>attach W-2 Copy B</strong> to the front of page 1 of Form 1040 (staple at top left).<br><br>
  <strong>mail to:</strong> Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0002<br>
  <strong>send:</strong> certified mail with return receipt requested<br>
  <strong class="negative">deadline: april 15, 2026</strong> (3-year refund claim window)
</div>

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<!-- FORM 1040 PAGE 1                              -->
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<section>
  <h2>form 1040 &mdash; page 1</h2>

  <h3>top header</h3>
  <table>
    <thead><tr><th>field</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>your first name and middle initial</td><td>Alexis K</td></tr>
      <tr><td>last name</td><td>Mattos</td></tr>
      <tr><td>your social security number</td><td>606-07-1293</td></tr>
      <tr><td>spouse first name</td><td>leave blank</td></tr>
      <tr><td>spouse last name</td><td>leave blank</td></tr>
      <tr><td>spouse SSN</td><td>leave blank</td></tr>
      <tr><td>home address (number and street)</td><td>423 Main St</td></tr>
      <tr><td>apt no.</td><td>leave blank</td></tr>
      <tr><td>city, town or post office</td><td>Greensboro Bend</td></tr>
      <tr><td>state</td><td>VT</td></tr>
      <tr><td>ZIP code</td><td>05842</td></tr>
      <tr><td>foreign country / province / postal code</td><td>leave blank</td></tr>
    </tbody>
  </table>

  <h3>filing status</h3>
  <table>
    <thead><tr><th>field</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>single</td><td><strong>check this box</strong></td></tr>
      <tr><td>married filing jointly</td><td>leave unchecked</td></tr>
      <tr><td>married filing separately</td><td>leave unchecked</td></tr>
      <tr><td>head of household</td><td>leave unchecked</td></tr>
      <tr><td>qualifying surviving spouse</td><td>leave unchecked</td></tr>
    </tbody>
  </table>

  <h3>standard deduction / age-blindness / dependents</h3>
  <table>
    <thead><tr><th>field</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>someone can claim you as a dependent</td><td>leave unchecked</td></tr>
      <tr><td>you were born before 1/2/1958 or blind</td><td>leave unchecked</td></tr>
      <tr><td>spouse born before 1/2/1958 or blind</td><td>leave unchecked</td></tr>
      <tr><td>dependents section</td><td>leave blank (no dependents)</td></tr>
    </tbody>
  </table>

  <h3>digital assets question</h3>
  <table>
    <thead><tr><th>field</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>did you receive, sell, send, exchange, or otherwise acquire any digital assets?</td><td><strong>Yes</strong> (check Yes box &mdash; crypto was sold on Uphold/Binance/PrimeTrust)</td></tr>
    </tbody>
  </table>

  <h3>income (lines 1&ndash;15)</h3>
  <table>
    <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>1a</td><td>wages, salaries, tips (W-2)</td><td><strong>1,500</strong></td></tr>
      <tr><td>1b</td><td>household employee income</td><td>leave blank</td></tr>
      <tr><td>1c</td><td>tip income not on line 1a</td><td>leave blank</td></tr>
      <tr><td>1d</td><td>medicaid waiver payments</td><td>leave blank</td></tr>
      <tr><td>1e</td><td>dependent care benefits (Form 2441)</td><td>leave blank</td></tr>
      <tr><td>1f</td><td>employer-provided adoption benefits</td><td>leave blank</td></tr>
      <tr><td>1g</td><td>Form 8919 wages</td><td>leave blank</td></tr>
      <tr><td>1h</td><td>strike benefits</td><td>leave blank</td></tr>
      <tr><td>1i</td><td>stock option income</td><td>leave blank</td></tr>
      <tr><td><strong>1z</strong></td><td><strong>add lines 1a through 1i</strong></td><td><strong>1,500</strong></td></tr>
      <tr><td>2a</td><td>tax-exempt interest</td><td>leave blank</td></tr>
      <tr><td>2b</td><td>taxable interest</td><td>leave blank</td></tr>
      <tr><td>3a</td><td>qualified dividends</td><td>leave blank</td></tr>
      <tr><td>3b</td><td>ordinary dividends</td><td>leave blank</td></tr>
      <tr><td>4a</td><td>IRA distributions</td><td>leave blank</td></tr>
      <tr><td>4b</td><td>taxable IRA amount</td><td>leave blank</td></tr>
      <tr><td>5a</td><td>pensions and annuities</td><td>leave blank</td></tr>
      <tr><td>5b</td><td>taxable pension amount</td><td>leave blank</td></tr>
      <tr><td>6a</td><td>social security benefits</td><td>leave blank</td></tr>
      <tr><td>6b</td><td>taxable SS amount</td><td>leave blank</td></tr>
      <tr><td>6c</td><td>lump-sum election</td><td>leave unchecked</td></tr>
      <tr><td><strong>7</strong></td><td><strong>capital gain or (loss) from Schedule D</strong></td><td><strong>1,819</strong></td></tr>
      <tr><td><strong>8</strong></td><td><strong>other income from Schedule 1, line 10</strong></td><td><strong class="negative">(671)</strong> &mdash; write as negative: Sch C profit $3 + K-1 loss ($674) = ($671)</td></tr>
      <tr><td><strong>9</strong></td><td><strong>total income (add 1z, 2b, 3b, 4b, 5b, 6b, 7, 8)</strong></td><td><strong>2,648</strong></td></tr>
      <tr><td>10</td><td>adjustments to income from Schedule 1, line 26</td><td><strong>0</strong></td></tr>
      <tr><td><strong>11</strong></td><td><strong>adjusted gross income (line 9 minus line 10)</strong></td><td><strong>2,648</strong></td></tr>
      <tr><td><strong>12</strong></td><td><strong>standard deduction or itemized deductions</strong></td><td><strong>12,950</strong> &mdash; standard deduction for single filer 2022</td></tr>
      <tr><td>13</td><td>qualified business income deduction (Form 8995)</td><td><strong>0</strong> (QBI is negative, no deduction)</td></tr>
      <tr><td><strong>14</strong></td><td><strong>add lines 12 and 13</strong></td><td><strong>12,950</strong></td></tr>
      <tr><td><strong>15</strong></td><td><strong>taxable income (line 11 minus line 14, not less than 0)</strong></td><td><strong>0</strong></td></tr>
    </tbody>
  </table>
  <div class="note">line 8 is negative because the K-1 partnership loss ($674) exceeds the Schedule C profit ($3). write it as (671) with parentheses or a minus sign.</div>
</section>

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<!-- FORM 1040 PAGE 2                              -->
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<section>
  <h2>form 1040 &mdash; page 2</h2>

  <h3>tax and credits (lines 16&ndash;24)</h3>
  <table>
    <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>16</td><td>tax (from tax table, Sch D, etc.)</td><td><strong>0</strong> (taxable income is $0)</td></tr>
      <tr><td>17</td><td>amount from Schedule 2, line 21</td><td><strong>0</strong></td></tr>
      <tr><td>18</td><td>add lines 16 and 17</td><td><strong>0</strong></td></tr>
      <tr><td>19</td><td>child tax credit (Schedule 8812)</td><td>leave blank</td></tr>
      <tr><td>20</td><td>other credits from Schedule 3, line 8</td><td>leave blank</td></tr>
      <tr><td>21</td><td>add lines 19 and 20</td><td><strong>0</strong></td></tr>
      <tr><td>22</td><td>subtract line 21 from line 18</td><td><strong>0</strong></td></tr>
      <tr><td>23</td><td>other taxes from Schedule 2, line 21</td><td><strong>0</strong></td></tr>
      <tr><td><strong>24</strong></td><td><strong>total tax</strong></td><td><strong>0</strong></td></tr>
    </tbody>
  </table>

  <h3>payments (lines 25&ndash;37)</h3>
  <table>
    <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td><strong>25a</strong></td><td><strong>federal income tax withheld from W-2s</strong></td><td><strong>50</strong></td></tr>
      <tr><td>25b</td><td>federal income tax withheld from 1099s</td><td>leave blank</td></tr>
      <tr><td>25c</td><td>other withholding</td><td>leave blank</td></tr>
      <tr><td><strong>25d</strong></td><td><strong>total (add 25a through 25c)</strong></td><td><strong>50</strong></td></tr>
      <tr><td>26</td><td>estimated tax payments / amount applied from prior year</td><td>leave blank</td></tr>
      <tr><td>27</td><td>earned income credit</td><td>leave blank</td></tr>
      <tr><td>28</td><td>additional child tax credit</td><td>leave blank</td></tr>
      <tr><td>29</td><td>american opportunity credit</td><td>leave blank</td></tr>
      <tr><td>30</td><td>recovery rebate credit</td><td>leave blank</td></tr>
      <tr><td>31</td><td>Schedule 3, line 15</td><td>leave blank</td></tr>
      <tr><td>32</td><td>add lines 27 through 31</td><td><strong>0</strong></td></tr>
      <tr><td><strong>33</strong></td><td><strong>total payments (add lines 25d, 26, 32)</strong></td><td><strong>50</strong></td></tr>
    </tbody>
  </table>

  <h3>refund (lines 34&ndash;37)</h3>
  <table>
    <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td><strong>34</strong></td><td><strong>overpayment (line 33 minus line 24)</strong></td><td><strong class="positive">50</strong></td></tr>
      <tr><td><strong>35a</strong></td><td><strong>amount of line 34 you want refunded to you</strong></td><td><strong class="positive">50</strong></td></tr>
      <tr><td>35b</td><td>routing number (for direct deposit)</td><td>leave blank (refund by check)</td></tr>
      <tr><td>35c</td><td>account type</td><td>leave blank</td></tr>
      <tr><td>35d</td><td>account number</td><td>leave blank</td></tr>
      <tr><td>36</td><td>amount applied to next year's estimated tax</td><td>leave blank</td></tr>
      <tr><td>37</td><td>amount you owe</td><td>leave blank</td></tr>
      <tr><td>38</td><td>estimated tax penalty</td><td>leave blank</td></tr>
    </tbody>
  </table>
  <div class="note">refund will come as a paper check mailed to 423 Main St. if you want direct deposit instead, fill in 35b/c/d with bank routing and account info.</div>

  <h3>sign here (third party designee &amp; signature)</h3>
  <table>
    <thead><tr><th>field</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>third party designee</td><td>check <strong>No</strong></td></tr>
      <tr><td>your signature</td><td><strong>alexis signs here</strong></td></tr>
      <tr><td>date</td><td><strong>the date she signs</strong></td></tr>
      <tr><td>your occupation</td><td><strong>Designer</strong></td></tr>
      <tr><td>spouse signature</td><td>leave blank</td></tr>
      <tr><td>spouse occupation</td><td>leave blank</td></tr>
      <tr><td>phone no.</td><td><strong>(628) 204-9396</strong></td></tr>
      <tr><td>identity protection PIN</td><td>leave blank</td></tr>
      <tr><td>paid preparer section</td><td>write <strong>Self-Prepared</strong> in the preparer name field; leave the rest blank</td></tr>
    </tbody>
  </table>
</section>

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<section>
  <h2>schedule 1 &mdash; additional income and adjustments to income</h2>

  <h3>header</h3>
  <table>
    <thead><tr><th>field</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>name shown on Form 1040</td><td>Alexis K Mattos</td></tr>
      <tr><td>your social security number</td><td>606-07-1293</td></tr>
    </tbody>
  </table>

  <h3>part I &mdash; additional income (lines 1&ndash;10)</h3>
  <table>
    <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>1</td><td>taxable refunds of state/local taxes</td><td>leave blank</td></tr>
      <tr><td>2a</td><td>alimony received</td><td>leave blank</td></tr>
      <tr><td>2b</td><td>date of divorce agreement</td><td>leave blank</td></tr>
      <tr><td><strong>3</strong></td><td><strong>business income or (loss) from Schedule C</strong></td><td><strong>3</strong></td></tr>
      <tr><td>4</td><td>other gains or (losses) from Form 4797</td><td>leave blank</td></tr>
      <tr><td><strong>5</strong></td><td><strong>rental real estate, royalties, partnerships, S corps (Schedule E)</strong></td><td><strong class="negative">(674)</strong></td></tr>
      <tr><td>6</td><td>farm income or (loss) from Schedule F</td><td>leave blank</td></tr>
      <tr><td>7</td><td>unemployment compensation</td><td>leave blank</td></tr>
      <tr><td>8a-z</td><td>other income lines</td><td>leave blank</td></tr>
      <tr><td><strong>9</strong></td><td><strong>total other income (add lines 1 through 8z)</strong></td><td><strong class="negative">(671)</strong></td></tr>
      <tr><td><strong>10</strong></td><td><strong>combine lines 1 through 9 (goes to 1040 line 8)</strong></td><td><strong class="negative">(671)</strong></td></tr>
    </tbody>
  </table>

  <h3>part II &mdash; adjustments to income (page 2, lines 11&ndash;26)</h3>
  <table>
    <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>11</td><td>educator expenses</td><td>leave blank</td></tr>
      <tr><td>12</td><td>business expenses of reservists, etc.</td><td>leave blank</td></tr>
      <tr><td>13</td><td>HSA deduction</td><td>leave blank</td></tr>
      <tr><td>14</td><td>moving expenses for armed forces</td><td>leave blank</td></tr>
      <tr><td><strong>15</strong></td><td><strong>deductible part of self-employment tax (half of SE tax)</strong></td><td><strong>0</strong> (SE tax is $0)</td></tr>
      <tr><td>16</td><td>self-employed SEP, SIMPLE, etc.</td><td>leave blank</td></tr>
      <tr><td>17</td><td>self-employed health insurance deduction</td><td>leave blank</td></tr>
      <tr><td>18</td><td>penalty on early withdrawal of savings</td><td>leave blank</td></tr>
      <tr><td>19</td><td>IRA deduction</td><td>leave blank</td></tr>
      <tr><td>20</td><td>student loan interest deduction</td><td>leave blank</td></tr>
      <tr><td>21</td><td>reserved for future use</td><td>leave blank</td></tr>
      <tr><td>22</td><td>deduction for EP program area</td><td>leave blank</td></tr>
      <tr><td>23</td><td>archer MSA deduction</td><td>leave blank</td></tr>
      <tr><td>24a-z</td><td>other adjustments</td><td>leave blank</td></tr>
      <tr><td><strong>25</strong></td><td><strong>total adjustments (add lines 11 through 24z)</strong></td><td><strong>0</strong></td></tr>
      <tr><td><strong>26</strong></td><td><strong>total (goes to 1040 line 10)</strong></td><td><strong>0</strong></td></tr>
    </tbody>
  </table>
</section>

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<!-- SCHEDULE 2                                    -->
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<section>
  <h2>schedule 2 &mdash; additional taxes</h2>

  <h3>header</h3>
  <table>
    <thead><tr><th>field</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>name shown on Form 1040</td><td>Alexis K Mattos</td></tr>
      <tr><td>your social security number</td><td>606-07-1293</td></tr>
    </tbody>
  </table>

  <h3>part I &mdash; tax (page 1)</h3>
  <table>
    <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>1</td><td>AMT (Form 6251)</td><td>leave blank</td></tr>
      <tr><td>2</td><td>excess premium tax credit repayment</td><td>leave blank</td></tr>
      <tr><td>3</td><td>add lines 1 and 2</td><td>leave blank</td></tr>
    </tbody>
  </table>

  <h3>part II &mdash; other taxes (page 1, lines 6&ndash;18)</h3>
  <table>
    <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td><strong>4</strong></td><td><strong>self-employment tax from Schedule SE</strong></td><td><strong>0</strong></td></tr>
      <tr><td>5</td><td>social security/medicare tax on tips</td><td>leave blank</td></tr>
      <tr><td>6</td><td>additional tax on IRAs</td><td>leave blank</td></tr>
      <tr><td>7</td><td>household employment taxes</td><td>leave blank</td></tr>
      <tr><td>8</td><td>first-time homebuyer credit repayment</td><td>leave blank</td></tr>
      <tr><td>9-10</td><td>other taxes</td><td>leave blank</td></tr>
      <tr><td>11</td><td>additional medicare tax</td><td>leave blank</td></tr>
      <tr><td>12</td><td>net investment income tax</td><td>leave blank</td></tr>
      <tr><td>13-16</td><td>other taxes and recaptures</td><td>leave blank</td></tr>
      <tr><td>17</td><td>section 965 net tax liability</td><td>leave blank</td></tr>
      <tr><td><strong>18</strong></td><td><strong>total additional taxes (add lines 4 through 17)</strong></td><td><strong>0</strong></td></tr>
    </tbody>
  </table>

  <h3>page 2 (lines 19&ndash;21)</h3>
  <table>
    <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>19</td><td>tax from Form 8959</td><td>leave blank</td></tr>
      <tr><td>20</td><td>tax from Form 8960</td><td>leave blank</td></tr>
      <tr><td><strong>21</strong></td><td><strong>total additional taxes (goes to 1040 line 23)</strong></td><td><strong>0</strong></td></tr>
    </tbody>
  </table>
</section>

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<!-- SCHEDULE C PAGE 1                             -->
<!-- ══════════════════════════════════════════════ -->

<section>
  <h2>schedule C &mdash; profit or loss from business (page 1)</h2>

  <h3>header</h3>
  <table>
    <thead><tr><th>field</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>name of proprietor</td><td>Alexis K Mattos</td></tr>
      <tr><td>social security number</td><td>606-07-1293</td></tr>
      <tr><td>A: principal business or profession</td><td>design</td></tr>
      <tr><td>B: enter code from instructions</td><td>541510</td></tr>
      <tr><td>C: business name</td><td>leave blank (sole proprietor, no DBA)</td></tr>
      <tr><td>D: employer ID number (EIN)</td><td>leave blank</td></tr>
      <tr><td>E: business address</td><td>423 Main St</td></tr>
      <tr><td>E: city, state, ZIP</td><td>Greensboro Bend, VT 05842</td></tr>
      <tr><td>F: accounting method</td><td>check <strong>(1) Cash</strong></td></tr>
      <tr><td>G: did you materially participate?</td><td>check <strong>Yes</strong></td></tr>
      <tr><td>H: if started this business in 2022</td><td>leave unchecked</td></tr>
      <tr><td>I: did you make any payments that would require you to file Form(s) 1099?</td><td>check <strong>No</strong></td></tr>
      <tr><td>J: if "Yes", did you file required Form(s) 1099?</td><td>check <strong>No</strong></td></tr>
    </tbody>
  </table>

  <h3>part I &mdash; income (lines 1&ndash;7)</h3>
  <table>
    <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td><strong>1</strong></td><td><strong>gross receipts or sales</strong></td><td><strong>6,650</strong></td></tr>
      <tr><td>2</td><td>returns and allowances</td><td>leave blank</td></tr>
      <tr><td><strong>3</strong></td><td><strong>subtract line 2 from line 1</strong></td><td><strong>6,650</strong></td></tr>
      <tr><td>4</td><td>cost of goods sold (from line 42)</td><td>leave blank</td></tr>
      <tr><td><strong>5</strong></td><td><strong>gross profit (line 3 minus line 4)</strong></td><td><strong>6,650</strong></td></tr>
      <tr><td>6</td><td>other income</td><td>leave blank</td></tr>
      <tr><td><strong>7</strong></td><td><strong>gross income (add lines 5 and 6)</strong></td><td><strong>6,650</strong></td></tr>
    </tbody>
  </table>

  <h3>part II &mdash; expenses (lines 8&ndash;31)</h3>
  <table>
    <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>8</td><td>advertising</td><td>leave blank</td></tr>
      <tr><td>9</td><td>car and truck expenses</td><td>leave blank</td></tr>
      <tr><td>10</td><td>commissions and fees</td><td>leave blank</td></tr>
      <tr><td>11</td><td>contract labor</td><td>leave blank</td></tr>
      <tr><td>12</td><td>depletion</td><td>leave blank</td></tr>
      <tr><td>13</td><td>depreciation</td><td>leave blank</td></tr>
      <tr><td>14</td><td>employee benefit programs</td><td>leave blank</td></tr>
      <tr><td>15</td><td>insurance (other than health)</td><td>leave blank</td></tr>
      <tr><td>16a</td><td>interest (mortgage)</td><td>leave blank</td></tr>
      <tr><td>16b</td><td>interest (other)</td><td>leave blank</td></tr>
      <tr><td><strong>17</strong></td><td><strong>legal and professional services</strong></td><td><strong>3,289</strong> &mdash; Minimal Lifestyle coaching</td></tr>
      <tr><td>18</td><td>office expense</td><td>leave blank</td></tr>
      <tr><td>19</td><td>pension and profit-sharing plans</td><td>leave blank</td></tr>
      <tr><td>20a</td><td>rent (vehicles, machinery, equipment)</td><td>leave blank</td></tr>
      <tr><td>20b</td><td>rent (other business property)</td><td>leave blank</td></tr>
      <tr><td>21</td><td>repairs and maintenance</td><td>leave blank</td></tr>
      <tr><td>22</td><td>supplies</td><td>leave blank</td></tr>
      <tr><td>23</td><td>taxes and licenses</td><td>leave blank</td></tr>
      <tr><td>24a</td><td>travel</td><td>leave blank</td></tr>
      <tr><td>24b</td><td>deductible meals</td><td>leave blank</td></tr>
      <tr><td><strong>25</strong></td><td><strong>utilities</strong></td><td><strong>87</strong></td></tr>
      <tr><td>26</td><td>wages</td><td>leave blank</td></tr>
      <tr><td><strong>27a</strong></td><td><strong>other expenses (from line 48)</strong></td><td><strong>3,271</strong></td></tr>
      <tr><td>27b</td><td>reserved for future use</td><td>leave blank</td></tr>
      <tr><td><strong>28</strong></td><td><strong>total expenses before business use of home (add lines 8 through 27a)</strong></td><td><strong>6,647</strong></td></tr>
      <tr><td><strong>29</strong></td><td><strong>tentative profit (line 7 minus line 28)</strong></td><td><strong>3</strong></td></tr>
      <tr><td>30</td><td>business use of home expenses</td><td>leave blank</td></tr>
      <tr><td><strong>31</strong></td><td><strong>net profit or (loss) (line 29 minus line 30)</strong></td><td><strong>3</strong> &mdash; check box 32a (all investment at risk)</td></tr>
    </tbody>
  </table>
  <div class="note">line 17 ($3,289) = professional coaching from Minimal Lifestyle. line 25 ($87) = internet/phone utilities at 50%. line 27a ($3,271) = all other expenses broken out in Part V below.</div>
</section>

<!-- ══════════════════════════════════════════════ -->
<!-- SCHEDULE C PAGE 2                             -->
<!-- ══════════════════════════════════════════════ -->

<section>
  <h2>schedule C &mdash; page 2, part V (other expenses)</h2>
  <div class="note">part III (cost of goods sold) and part IV (vehicle) &mdash; leave blank. only Part V applies.</div>

  <table>
    <thead><tr><th>#</th><th>description</th><th>amount</th></tr></thead>
    <tbody>
      <tr><td>1</td><td>AI writing software (Jasper.AI)</td><td>788</td></tr>
      <tr><td>2</td><td>Business classes (AJ&amp;Smart)</td><td>537</td></tr>
      <tr><td>3</td><td>Accounting software (FreshBooks)</td><td>345</td></tr>
      <tr><td>4</td><td>Wireframing (Moqups)</td><td>312</td></tr>
      <tr><td>5</td><td>Web hosting/domains (Dreamhost+Namecheap)</td><td>274</td></tr>
      <tr><td>6</td><td>Design tools (Canva+Adobe+Envato 50%)</td><td>252</td></tr>
      <tr><td>7</td><td>Memberships (FracturedAtlas+Lucidchart+IxDF+Vocal)</td><td>389</td></tr>
      <tr><td>8</td><td>Other software/tools (see Statement 1)</td><td>256</td></tr>
      <tr><td>9</td><td>Education (JSComplete+DailyOM+Codame)</td><td>118</td></tr>
      <tr><td colspan="2"><strong>line 48 &mdash; total other expenses</strong></td><td><strong>3,271</strong></td></tr>
    </tbody>
  </table>
</section>

<!-- ══════════════════════════════════════════════ -->
<!-- SCHEDULE SE                                   -->
<!-- ══════════════════════════════════════════════ -->

<section>
  <h2>schedule SE &mdash; self-employment tax</h2>

  <h3>header</h3>
  <table>
    <thead><tr><th>field</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>name of person with self-employment income</td><td>Alexis K Mattos</td></tr>
      <tr><td>social security number</td><td>606-07-1293</td></tr>
    </tbody>
  </table>

  <h3>section A &mdash; short schedule SE (lines 1&ndash;13)</h3>
  <table>
    <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>1a</td><td>net farm profit or (loss)</td><td>leave blank</td></tr>
      <tr><td>1b</td><td>social security tips + unreported tips</td><td>leave blank</td></tr>
      <tr><td><strong>2</strong></td><td><strong>net profit or (loss) from Schedule C</strong></td><td><strong>3</strong></td></tr>
      <tr><td><strong>3</strong></td><td><strong>combine lines 1a, 1b, and 2</strong></td><td><strong>3</strong></td></tr>
      <tr><td><strong>4a</strong></td><td><strong>if line 3 is more than zero, multiply line 3 by 92.35% (.9235)</strong></td><td><strong>3</strong> (3 x 0.9235 = 2.77, rounds to 3)</td></tr>
      <tr><td>4b</td><td>optional method from Sch SE Part II</td><td>leave blank</td></tr>
      <tr><td><strong>4c</strong></td><td><strong>combine lines 4a and 4b</strong></td><td><strong>3</strong></td></tr>
      <tr><td>5a</td><td>enter church employee income</td><td>leave blank</td></tr>
      <tr><td><strong>5b</strong></td><td><strong>multiply line 5a by 92.35%</strong></td><td><strong>0</strong></td></tr>
      <tr><td><strong>6</strong></td><td><strong>add lines 4c and 5b</strong></td><td><strong>3</strong></td></tr>
      <tr><td><strong>7</strong></td><td><strong>maximum amount of combined wages subject to social security tax (2022)</strong></td><td><strong>147,000</strong></td></tr>
      <tr><td><strong>8a</strong></td><td><strong>total social security wages from W-2(s)</strong></td><td><strong>1,500</strong></td></tr>
      <tr><td>8b</td><td>unreported tips from Form 4137</td><td>leave blank</td></tr>
      <tr><td>8c</td><td>wages subject to SS from Form 8919</td><td>leave blank</td></tr>
      <tr><td><strong>8d</strong></td><td><strong>add lines 8a, 8b, and 8c</strong></td><td><strong>1,500</strong></td></tr>
      <tr><td><strong>9</strong></td><td><strong>subtract line 8d from line 7 (if zero or less, skip to line 11)</strong></td><td><strong>145,500</strong></td></tr>
      <tr><td><strong>10</strong></td><td><strong>multiply smaller of line 6 or line 9 by 12.4% (.124)</strong></td><td><strong>3</strong> &mdash; smaller is $3; 3 x 0.124 = 0.37, rounds to 0. write <strong>0</strong></td></tr>
      <tr><td><strong>11</strong></td><td><strong>multiply line 6 by 2.9% (.029)</strong></td><td><strong>0</strong> (3 x 0.029 = 0.09, rounds to 0)</td></tr>
      <tr><td><strong>12</strong></td><td><strong>add lines 10 and 11 (self-employment tax)</strong></td><td><strong>0</strong></td></tr>
      <tr><td><strong>13</strong></td><td><strong>multiply line 12 by 50% (.50) (deductible part, goes to Sch 1 line 15)</strong></td><td><strong>0</strong></td></tr>
    </tbody>
  </table>
  <div class="note">SE tax rounds to $0 because $3 of net earnings produces only $0.46 in SE tax, which rounds to $0 on the form. the IRS rounds to whole dollars.</div>
</section>

<!-- ══════════════════════════════════════════════ -->
<!-- SCHEDULE D                                    -->
<!-- ══════════════════════════════════════════════ -->

<section>
  <h2>schedule D &mdash; capital gains and losses</h2>

  <h3>header</h3>
  <table>
    <thead><tr><th>field</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>name shown on return</td><td>Alexis K Mattos</td></tr>
      <tr><td>your social security number</td><td>606-07-1293</td></tr>
      <tr><td>did you dispose of any investments in a QOF?</td><td>leave unchecked</td></tr>
    </tbody>
  </table>

  <h3>part I &mdash; short-term capital gains and losses (page 1)</h3>
  <table>
    <thead><tr><th>line</th><th>description</th><th>(d) proceeds</th><th>(e) cost basis</th><th>(g) gain/(loss)</th></tr></thead>
    <tbody>
      <tr><td>1a</td><td>totals from broker statements (Box A &mdash; covered, basis reported)</td><td>leave blank</td><td>leave blank</td><td>leave blank</td></tr>
      <tr><td>1b</td><td>totals from broker statements (Box B &mdash; covered, basis NOT reported)</td><td>leave blank</td><td>leave blank</td><td>leave blank</td></tr>
      <tr><td><strong>2</strong></td><td><strong>totals from Form 8949, Box B checked</strong></td><td><strong>34</strong></td><td><strong>35</strong></td><td><strong class="negative">(1)</strong></td></tr>
      <tr><td>3</td><td>totals from Form 8949, Box C checked</td><td>leave blank</td><td>leave blank</td><td>leave blank</td></tr>
      <tr><td>4</td><td>short-term gain from Form 6252 / 4684</td><td colspan="2">leave blank</td><td>leave blank</td></tr>
      <tr><td>5</td><td>net short-term gain from partnerships, S corps, etc.</td><td colspan="2">leave blank</td><td>leave blank</td></tr>
      <tr><td>6</td><td>short-term capital loss carryover</td><td colspan="2">leave blank</td><td>leave blank</td></tr>
      <tr><td><strong>7</strong></td><td><strong>net short-term capital gain or (loss)</strong></td><td colspan="2"></td><td><strong class="negative">(1)</strong></td></tr>
    </tbody>
  </table>

  <h3>part II &mdash; long-term capital gains and losses (page 1)</h3>
  <table>
    <thead><tr><th>line</th><th>description</th><th>(d) proceeds</th><th>(e) cost basis</th><th>(g) gain/(loss)</th></tr></thead>
    <tbody>
      <tr><td>8a</td><td>totals from broker statements (Box D &mdash; covered, basis reported)</td><td>leave blank</td><td>leave blank</td><td>leave blank</td></tr>
      <tr><td>8b</td><td>totals from broker statements (Box E &mdash; covered, basis NOT reported)</td><td>leave blank</td><td>leave blank</td><td>leave blank</td></tr>
      <tr><td><strong>9</strong></td><td><strong>totals from Form 8949, Box E checked</strong></td><td><strong>2,649</strong></td><td><strong>830</strong></td><td><strong>1,820</strong></td></tr>
      <tr><td>10</td><td>totals from Form 8949, Box F checked</td><td>leave blank</td><td>leave blank</td><td>leave blank</td></tr>
      <tr><td>11</td><td>gain from Form 4797</td><td colspan="2">leave blank</td><td>leave blank</td></tr>
      <tr><td>12</td><td>net LT gain from partnerships, S corps</td><td colspan="2">leave blank</td><td>leave blank</td></tr>
      <tr><td>13</td><td>capital gain distributions</td><td colspan="2">leave blank</td><td>leave blank</td></tr>
      <tr><td>14</td><td>LT capital loss carryover</td><td colspan="2">leave blank</td><td>leave blank</td></tr>
      <tr><td><strong>15</strong></td><td><strong>net long-term capital gain or (loss)</strong></td><td colspan="2"></td><td><strong>1,820</strong></td></tr>
    </tbody>
  </table>

  <h3>part III &mdash; summary (page 2)</h3>
  <table>
    <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td><strong>16</strong></td><td><strong>combine lines 7 and 15</strong></td><td><strong>1,819</strong></td></tr>
      <tr><td>17</td><td>are lines 15 and 16 both gains?</td><td><strong>Yes</strong> &mdash; check Yes box, then go to line 21</td></tr>
      <tr><td>18</td><td>28% rate gain</td><td>leave blank (skip if line 17 = Yes)</td></tr>
      <tr><td>19</td><td>unrecaptured section 1250 gain</td><td>leave blank</td></tr>
      <tr><td>20</td><td>are lines 18 and 19 both zero?</td><td><strong>Yes</strong> &mdash; complete Qualified Dividends and Capital Gain Tax Worksheet</td></tr>
      <tr><td>21</td><td>if line 16 is a loss, enter smaller of loss or ($3,000)</td><td>leave blank (line 16 is a gain)</td></tr>
      <tr><td>22</td><td>do you have qualified dividends on 1040 line 3a?</td><td><strong>No</strong> &mdash; complete Schedule D Tax Worksheet. But since taxable income = $0, the result is $0 tax anyway.</td></tr>
    </tbody>
  </table>
  <div class="note">since taxable income on 1040 line 15 is $0, the tax from Schedule D computations is also $0. the capital gain is fully offset by the standard deduction.</div>
</section>

<!-- ══════════════════════════════════════════════ -->
<!-- FORM 8949 SHORT-TERM (PAGE 1)                 -->
<!-- ══════════════════════════════════════════════ -->

<section>
  <h2>form 8949 &mdash; page 1 (short-term transactions)</h2>

  <h3>header</h3>
  <table>
    <thead><tr><th>field</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>name shown on return</td><td>Alexis K Mattos</td></tr>
      <tr><td>social security number</td><td>606-07-1293</td></tr>
    </tbody>
  </table>

  <h3>check one box</h3>
  <table>
    <thead><tr><th>box</th><th>action</th></tr></thead>
    <tbody>
      <tr><td>(A) basis was reported to IRS</td><td>leave unchecked</td></tr>
      <tr><td><strong>(B) basis was NOT reported to the IRS</strong></td><td><strong>check this box</strong></td></tr>
      <tr><td>(C) form 1099-B not received</td><td>leave unchecked</td></tr>
    </tbody>
  </table>

  <h3>short-term transactions</h3>
  <table>
    <thead><tr><th>#</th><th>(a) description</th><th>(b) date acquired</th><th>(c) date sold</th><th>(d) proceeds</th><th>(e) cost basis</th><th>(f) code</th><th>(g) adjustment</th><th>(h) gain/(loss)</th></tr></thead>
    <tbody>
      <tr><td>1</td><td>12.0343 EOS</td><td>01/31/2021</td><td>01/18/2022</td><td>34</td><td>35</td><td>leave blank</td><td>leave blank</td><td class="negative">-1</td></tr>
    </tbody>
  </table>

  <h3>totals (bottom of page 1)</h3>
  <table>
    <thead><tr><th>column</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>(d) total proceeds</td><td><strong>34</strong></td></tr>
      <tr><td>(e) total cost basis</td><td><strong>35</strong></td></tr>
      <tr><td>(f) code</td><td>leave blank</td></tr>
      <tr><td>(g) total adjustments</td><td>leave blank</td></tr>
      <tr><td>(h) total gain/(loss)</td><td><strong class="negative">-1</strong></td></tr>
    </tbody>
  </table>
  <div class="note">only 1 short-term transaction: 12.0343 EOS on Uphold. held less than 1 year (acquired 01/31/2021, sold 01/18/2022 = 352 days).</div>
</section>

<!-- ══════════════════════════════════════════════ -->
<!-- FORM 8949 LONG-TERM (PAGE 2)                  -->
<!-- ══════════════════════════════════════════════ -->

<section>
  <h2>form 8949 &mdash; page 2 (long-term transactions)</h2>

  <h3>header</h3>
  <table>
    <thead><tr><th>field</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>name shown on return</td><td>Alexis K Mattos</td></tr>
      <tr><td>social security number</td><td>606-07-1293</td></tr>
    </tbody>
  </table>

  <h3>check one box</h3>
  <table>
    <thead><tr><th>box</th><th>action</th></tr></thead>
    <tbody>
      <tr><td>(D) basis was reported to IRS</td><td>leave unchecked</td></tr>
      <tr><td><strong>(E) basis was NOT reported to the IRS</strong></td><td><strong>check this box</strong></td></tr>
      <tr><td>(F) form 1099-B not received</td><td>leave unchecked</td></tr>
    </tbody>
  </table>

  <h3>long-term transactions (7 rows)</h3>
  <table>
    <thead><tr><th>#</th><th>(a) description</th><th>(b) date acquired</th><th>(c) date sold</th><th>(d) proceeds</th><th>(e) cost basis</th><th>(f) code</th><th>(g) adj.</th><th>(h) gain/(loss)</th></tr></thead>
    <tbody>
      <tr><td>1</td><td>14.7109 EOS</td><td>01/31/2021</td><td>02/18/2022</td><td>34</td><td>43</td><td></td><td></td><td class="negative">-9</td></tr>
      <tr><td>2</td><td>5699.15 ZIL</td><td>07/22/2020</td><td>03/31/2022</td><td>1,045</td><td>108</td><td></td><td></td><td>937</td></tr>
      <tr><td>3</td><td>4000.76 XLM</td><td>04/10/2020</td><td>07/08/2022</td><td>449</td><td>194</td><td></td><td></td><td>256</td></tr>
      <tr><td>4</td><td>5 LINK</td><td>04/05/2021</td><td>09/26/2022</td><td>39</td><td>164</td><td></td><td></td><td class="negative">-125</td></tr>
      <tr><td>5</td><td>10 LINK</td><td>04/02/2021</td><td>09/26/2022</td><td>77</td><td>321</td><td></td><td></td><td class="negative">-244</td></tr>
      <tr><td>6</td><td>Crypto (Binance)</td><td>Various</td><td>2022</td><td>226</td><td>0</td><td></td><td></td><td>226</td></tr>
      <tr><td>7</td><td>Crypto (PrimeTrust)</td><td>Various</td><td>2022</td><td>779</td><td>0</td><td></td><td></td><td>779</td></tr>
    </tbody>
  </table>

  <h3>totals (bottom of page 2)</h3>
  <table>
    <thead><tr><th>column</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>(d) total proceeds</td><td><strong>2,649</strong></td></tr>
      <tr><td>(e) total cost basis</td><td><strong>830</strong></td></tr>
      <tr><td>(f) code</td><td>leave blank</td></tr>
      <tr><td>(g) total adjustments</td><td>leave blank</td></tr>
      <tr><td>(h) total gain/(loss)</td><td><strong>1,820</strong></td></tr>
    </tbody>
  </table>
  <div class="note">rows 1-5 are from Uphold 1099-B (noncovered, basis not reported to IRS). rows 6-7 are Binance and PrimeTrust with $0 basis (no 1099-B received, using proceeds as reported in account history). all columns (f) and (g) are blank &mdash; no adjustment codes needed.</div>
</section>

<!-- ══════════════════════════════════════════════ -->
<!-- SCHEDULE E                                    -->
<!-- ══════════════════════════════════════════════ -->

<section>
  <h2>schedule E &mdash; supplemental income and loss (part II)</h2>

  <h3>page 1 header</h3>
  <table>
    <thead><tr><th>field</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>name shown on return</td><td>Alexis K Mattos</td></tr>
      <tr><td>your social security number</td><td>606-07-1293</td></tr>
    </tbody>
  </table>
  <div class="note">page 1 (Part I &mdash; rental real estate): leave entirely blank. no rental income. skip to Part II on page 2.</div>

  <h3>page 2 header</h3>
  <table>
    <thead><tr><th>field</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>name shown on return</td><td>Alexis K Mattos</td></tr>
      <tr><td>your social security number</td><td>606-07-1293</td></tr>
    </tbody>
  </table>

  <h3>part II &mdash; income or loss from partnerships and S corporations (lines 28&ndash;34)</h3>
  <table>
    <thead><tr><th>field</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>line 28, row A: name of partnership</td><td><strong>Articulate Research LLC</strong></td></tr>
      <tr><td>row A: (B) enter P or S</td><td><strong>P</strong></td></tr>
      <tr><td>row A: (C) check if foreign</td><td>leave unchecked</td></tr>
      <tr><td>row A: (D) employer identification number</td><td><strong>83-0868324</strong></td></tr>
      <tr><td>row A: (E) check if any amount is not at risk</td><td>leave unchecked</td></tr>
    </tbody>
  </table>

  <h3>income/loss columns for row A</h3>
  <table>
    <thead><tr><th>column</th><th>description</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>(F) passive deduction or loss</td><td>leave blank</td><td></td></tr>
      <tr><td>(G) passive income</td><td>leave blank</td><td></td></tr>
      <tr><td>(H) nonpassive deduction or loss</td><td>leave blank</td><td></td></tr>
      <tr><td>(I) section 179 expense deduction</td><td>leave blank</td><td></td></tr>
      <tr><td>(J) nonpassive income</td><td>leave blank</td><td></td></tr>
      <tr><td><strong>(K) nonpassive loss from Sch K-1</strong></td><td></td><td><strong class="negative">(674)</strong></td></tr>
    </tbody>
  </table>

  <h3>totals (lines 29&ndash;41)</h3>
  <table>
    <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>29a</td><td>totals</td><td><strong class="negative">(674)</strong> in column (K)</td></tr>
      <tr><td>29b</td><td>totals</td><td>leave blank</td></tr>
      <tr><td><strong>30</strong></td><td><strong>add columns (H) and (K) of line 29a</strong></td><td><strong>0</strong></td></tr>
      <tr><td><strong>31</strong></td><td><strong>add columns (G), (I), (J), and (K) of line 29a</strong></td><td><strong class="negative">(674)</strong></td></tr>
      <tr><td><strong>32</strong></td><td><strong>total partnership and S corp income or (loss) (add 30 and 31)</strong></td><td><strong class="negative">(674)</strong></td></tr>
      <tr><td>33-40</td><td>estate/trust, REMIC, farm partnership lines</td><td>leave blank</td></tr>
      <tr><td><strong>41</strong></td><td><strong>total supplemental income or (loss) (goes to Sch 1 line 5)</strong></td><td><strong class="negative">(674)</strong></td></tr>
    </tbody>
  </table>
</section>

<!-- ══════════════════════════════════════════════ -->
<!-- FORM 8995 (QBI DEDUCTION)                     -->
<!-- ══════════════════════════════════════════════ -->

<section>
  <h2>form 8995 &mdash; qualified business income deduction simplified computation</h2>

  <h3>header</h3>
  <table>
    <thead><tr><th>field</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>name(s) shown on return</td><td>Alexis K Mattos</td></tr>
      <tr><td>your social security number</td><td>606-07-1293</td></tr>
    </tbody>
  </table>

  <h3>lines 1&ndash;5</h3>
  <table>
    <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>1 row i: (a) trade/business name</td><td></td><td><strong>Design (Sole Proprietor)</strong></td></tr>
      <tr><td>1 row i: (b) taxpayer ID</td><td></td><td>leave blank (same SSN)</td></tr>
      <tr><td>1 row i: (c) qualified business income</td><td></td><td><strong>3</strong></td></tr>
      <tr><td>1 row ii: (a) trade/business name</td><td></td><td><strong>Articulate Research LLC</strong></td></tr>
      <tr><td>1 row ii: (b) taxpayer ID</td><td></td><td><strong>83-0868324</strong></td></tr>
      <tr><td>1 row ii: (c) qualified business income</td><td></td><td><strong class="negative">(674)</strong></td></tr>
      <tr><td>1 rows iii-v</td><td>(additional businesses)</td><td>leave blank</td></tr>
      <tr><td><strong>2</strong></td><td><strong>total QBI (add all amounts in column c)</strong></td><td><strong class="negative">(671)</strong></td></tr>
      <tr><td><strong>3</strong></td><td><strong>qualified business net income component (20% of positive QBI, or 0 if line 2 is negative or zero)</strong></td><td><strong>0</strong></td></tr>
      <tr><td>4</td><td>qualified REIT dividends + PTP income</td><td><strong>0</strong></td></tr>
      <tr><td><strong>5</strong></td><td><strong>total (add lines 3 and 4)</strong></td><td><strong>0</strong></td></tr>
    </tbody>
  </table>

  <h3>lines 6&ndash;16</h3>
  <table>
    <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
    <tbody>
      <tr><td>6-9</td><td>patron reduction, DPAD under section 199A(g)</td><td>leave blank</td></tr>
      <tr><td><strong>10</strong></td><td><strong>taxable income before QBI deduction (from 1040 line 11 minus line 12)</strong></td><td><strong>0</strong> (2,648 - 12,950 = negative, enter 0)</td></tr>
      <tr><td><strong>11</strong></td><td><strong>net capital gain (from 1040 line 7)</strong></td><td><strong>1,819</strong></td></tr>
      <tr><td><strong>12</strong></td><td><strong>subtract line 11 from line 10 (not less than 0)</strong></td><td><strong>0</strong></td></tr>
      <tr><td><strong>13</strong></td><td><strong>income limitation (20% of line 12)</strong></td><td><strong>0</strong></td></tr>
      <tr><td><strong>14</strong></td><td><strong>QBI deduction (smaller of line 5 or line 13)</strong></td><td><strong>0</strong></td></tr>
      <tr><td><strong>15</strong></td><td><strong>total QBI deduction (goes to 1040 line 13)</strong></td><td><strong>0</strong></td></tr>
      <tr><td><strong>16</strong></td><td><strong>total QBI loss carryforward</strong></td><td><strong class="negative">(671)</strong></td></tr>
    </tbody>
  </table>
  <div class="note">QBI is negative ($3 from Sch C minus $674 from K-1 = -$671). no deduction this year. the $671 QBI loss carries forward to 2023 on Form 8995.</div>
</section>

<!-- ══════════════════════════════════════════════ -->
<!-- STATEMENT 1                                   -->
<!-- ══════════════════════════════════════════════ -->

<section>
  <h2>statement 1 &mdash; schedule C other expenses detail</h2>
  <div class="alert-box">
    <strong>print on plain paper and include as the last page in the envelope.</strong><br><br>
    Print the file <code>statement_1_other_expenses.txt</code> from the 2022 filled_forms directory. It contains the full itemized expense breakdown for Schedule C line 27a ($3,271), including:<br><br>
    &bull; 100% business use items: $2,961 (22 line items)<br>
    &bull; 50% business use items: $311 (8 line items at half-cost)<br><br>
    The statement header should read:<br>
    <strong>STATEMENT 1 - Schedule C, Part V - Other Expenses (Line 27a)</strong><br>
    <strong>Alexis K Mattos | SSN: 606-07-1293 | Tax Year 2022</strong>
  </div>
</section>

<!-- ══════════════════════════════════════════════ -->
<!-- SUMMARY                                       -->
<!-- ══════════════════════════════════════════════ -->

<section>
  <h2>return summary</h2>
  <table>
    <thead><tr><th>item</th><th>amount</th></tr></thead>
    <tbody>
      <tr><td>W-2 wages (Highland Center for the Arts)</td><td>1,500</td></tr>
      <tr><td>Schedule C net profit (design)</td><td>3</td></tr>
      <tr><td>Schedule E partnership loss (Articulate Research LLC)</td><td class="negative">(674)</td></tr>
      <tr><td>Schedule D net capital gain (crypto)</td><td>1,819</td></tr>
      <tr><td><strong>total income (1040 line 9)</strong></td><td><strong>2,648</strong></td></tr>
      <tr><td>standard deduction</td><td>(12,950)</td></tr>
      <tr><td>QBI deduction</td><td>0</td></tr>
      <tr><td><strong>taxable income</strong></td><td><strong>0</strong></td></tr>
      <tr><td><strong>total tax</strong></td><td><strong>0</strong></td></tr>
      <tr><td>federal withholding (W-2)</td><td>50</td></tr>
      <tr><td><strong class="positive">federal refund</strong></td><td><strong class="positive">50</strong></td></tr>
    </tbody>
  </table>
</section>

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