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other_accounting commits / 7617c2a

Add filing guide, dashboard, 1065 test maps, manually created 1065, and camel 2025 returns
- Filing guide with line-by-line instructions for all forms (1040, 1065, VT IN-111) - Main dashboard (index.html) linking all review pages and documents - 1065 field mapping test PDFs and XFDFs for 2022-2025 - Manually created 2025 1065 PDF - Updated tax review with dissolution plan, penalty defense strategy, and filing instructions - Camel 2025 federal and CA returns Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
7617c2a51f58b9d83d637c9c29c4b8b6682be0e5
by plankatron <fleeky@gmail.com> · 2026-04-09T02:22:16.000Z

Changed files (20) +3012 -19

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ashes/Finances/Articulate Research Finances/1065_filings/test_2023_1065_map.pdf +0 -0
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ashes/Finances/Articulate Research Finances/1065_filings/test_2025_1065_map.pdf +0 -0
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ashes/Finances/Articulate Research Finances/manually_created_1065/2025_ArticulateResearch1065.pdf +0 -0
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ashes/Taxes 2025/tax_review_2025.html +247 -19
……@@ -75,6 +75,7 @@
7575 <a href="#ty2022">2022</a>
7676 <a href="#ty2023">2023 amend</a>
7777 <a href="#llc">articulate research</a>
78 <a href="#filing">filing instructions</a>
7879 <a href="#tools">tools</a>
7980</nav>
8081
……@@ -99,7 +100,7 @@
99100
100101 <div class="warn-box">
101102 <strong class="warning">3. file 4 years of form 1065 for articulate research llc (2022-2025).</strong><br>
102 all show $0 income. each generates K-1s showing ~$553 loss per partner (50/50 split). rev. proc. 84-35 penalty waiver statement must be included on each.
103 all show $0 income. split 51/49: alexis K-1 loss ranges from -$564 to -$674 per year, jason -$542 to -$647. rev. proc. 84-35 penalty waiver statement must be included on each. <strong>jason must include his K-1 on his 2025 personal return for the waiver to be valid.</strong>
103104 </div>
104105
105106 <div class="alert-box">
……@@ -181,7 +182,7 @@
181182 <tr><td>schedule b</td><td>interest + dividends</td></tr>
182183 <tr><td>schedule d + form 8949</td><td>capital gains/losses (stocks + crypto)</td></tr>
183184 <tr><td>form 8995</td><td>qbi deduction</td></tr>
184 <tr><td>schedule e (part II)</td><td>K-1 loss from articulate research LLC (~$553)</td></tr>
185 <tr><td>schedule e (part II)</td><td>K-1 loss from articulate research LLC (-$564, alexis's 51% share)</td></tr>
185186 <tr><td>form in-111 (vt)</td><td>vermont state return</td></tr>
186187 <tr><td>1040 page 1</td><td>digital assets: <strong>yes</strong></td></tr>
187188 <tr><td><strong>form HS-122</strong></td><td><strong>VT homestead declaration + property tax credit (SPAN 264-083-10492, 50% ownership). due april 15, 2026</strong></td></tr>
……@@ -412,8 +413,8 @@ Alexis Mattos, Member"</div>
412413 <thead><tr><th>#</th><th>item</th></tr></thead>
413414 <tbody>
414415 <tr><td>1</td><td>jason krueger's SSN (for K-1s on all 4 returns) &mdash; <span class="badge badge-green">resolved</span> (391-04-1752)</td></tr>
415 <tr><td>2</td><td>confirm ownership split &mdash; <span class="badge badge-green">resolved</span> (50/50, confirmed from 2021 form 1065)</td></tr>
416 <tr><td>3</td><td>confirm jason filed personal returns &mdash; <span class="badge badge-green">resolved</span> &mdash; jason filed but didn't include K-1 info. he needs to amend 2022-2024</td></tr>
416 <tr><td>2</td><td>confirm ownership split &mdash; <span class="badge badge-green">resolved</span> (51/49, alexis/jason &mdash; confirmed from 2021 form 1065)</td></tr>
417 <tr><td>3</td><td>confirm jason filed personal returns &mdash; <span class="badge badge-green">resolved</span> &mdash; jason filed but didn't include K-1 info. amending 2022-2024 is optional (benefits him ~$100-120/yr). for 2025, he must include K-1 on his original return.</td></tr>
417418 </tbody>
418419 </table>
419420
……@@ -437,20 +438,20 @@ Alexis Mattos, Member"</div>
437438 <thead><tr><th>document</th><th>details</th></tr></thead>
438439 <tbody>
439440 <tr><td>form 1065</td><td>partnership return</td></tr>
440 <tr><td>schedule K-1 (alexis mattos)</td><td>SSN 606-07-1293 &mdash; 50% of all items</td></tr>
441 <tr><td>schedule K-1 (jason krueger)</td><td>SSN 391-04-1752 &mdash; 50% of all items</td></tr>
441 <tr><td>schedule K-1 (alexis mattos)</td><td>SSN 606-07-1293 &mdash; 51% of all items</td></tr>
442 <tr><td>schedule K-1 (jason krueger)</td><td>SSN 391-04-1752 &mdash; 49% of all items</td></tr>
442443 <tr><td>rev. proc. 84-35 statement</td><td>attach to each return (penalty waiver)</td></tr>
443444 </tbody>
444445 </table>
445446
446447 <h3 style="color: var(--yellow);">each year's numbers</h3>
447448 <table>
448 <thead><tr><th>year</th><th class="amount">income</th><th class="amount">expenses</th><th class="amount">loss</th><th class="amount">each K-1</th></tr></thead>
449 <thead><tr><th>year</th><th class="amount">income</th><th class="amount">expenses</th><th class="amount">loss</th><th class="amount">alexis K-1 (51%)</th><th class="amount">jason K-1 (49%)</th></tr></thead>
449450 <tbody>
450 <tr><td>2022</td><td class="amount">$0</td><td class="amount">$1,321 ($800 franchise tax + $305 EIDL interest + $216 google workspace)</td><td class="amount negative">-$1,321</td><td class="amount negative">-$661</td></tr>
451 <tr><td>2023</td><td class="amount">$0</td><td class="amount">$1,105 ($800 + $305)</td><td class="amount negative">-$1,105</td><td class="amount negative">-$553</td></tr>
452 <tr><td>2024</td><td class="amount">$0</td><td class="amount">$1,105 ($800 + $305)</td><td class="amount negative">-$1,105</td><td class="amount negative">-$553</td></tr>
453 <tr><td>2025</td><td class="amount">$0</td><td class="amount">$1,106 ($800 + $305.56)</td><td class="amount negative">-$1,106</td><td class="amount negative">-$553</td></tr>
451 <tr><td>2022</td><td class="amount">$0</td><td class="amount">$1,321 ($800 franchise tax + $305 EIDL interest + $216 google workspace)</td><td class="amount negative">-$1,321</td><td class="amount negative">-$674</td><td class="amount negative">-$647</td></tr>
452 <tr><td>2023</td><td class="amount">$0</td><td class="amount">$1,105 ($800 + $305)</td><td class="amount negative">-$1,105</td><td class="amount negative">-$564</td><td class="amount negative">-$541</td></tr>
453 <tr><td>2024</td><td class="amount">$0</td><td class="amount">$1,105 ($800 + $305)</td><td class="amount negative">-$1,105</td><td class="amount negative">-$564</td><td class="amount negative">-$541</td></tr>
454 <tr><td>2025</td><td class="amount">$0</td><td class="amount">$1,106 ($800 + $306)</td><td class="amount negative">-$1,106</td><td class="amount negative">-$564</td><td class="amount negative">-$542</td></tr>
454455 </tbody>
455456 </table>
456457
……@@ -463,14 +464,13 @@ Alexis Mattos, Member"</div>
463464 </tbody>
464465 </table>
465466
466 <h3 style="color: var(--yellow);">jason krueger amendments</h3>
467 <h3 style="color: var(--yellow);">jason krueger &mdash; what he needs to do</h3>
467468 <table>
468469 <thead><tr><th>item</th><th>details</th></tr></thead>
469470 <tbody>
470 <tr><td>what to file</td><td>form 1040-X for 2022, 2023, and 2024 to add schedule E showing his K-1 losses</td></tr>
471 <tr><td>2022 amendment</td><td class="negative"><strong>due 4/15/2026 (urgent &mdash; 10 days)</strong></td></tr>
472 <tr><td>tax savings</td><td>each amendment adds ~$553 in losses, saving him ~$100-120 per year</td></tr>
473 <tr><td>2025</td><td>just include K-1 on his original return</td></tr>
471 <tr><td><strong>2025 (required)</strong></td><td class="negative"><strong>must include his K-1 (-$542) on his original 2025 return (schedule E, part II) and file on time.</strong> this is required for the rev. proc. 84-35 penalty waiver to be valid. if he doesn't, the waiver statement alexis signs is false and the partnership could owe up to $490 in penalties for 2025 alone.</td></tr>
472 <tr><td>2022-2024 (optional)</td><td>can amend (1040-X + schedule E) to claim K-1 losses (~$541-$647/yr), saving ~$100-120 per year. not required &mdash; he's overpaying taxes by not claiming the losses, but there's no penalty. 2022 refund claim deadline: 4/15/2026.</td></tr>
473 <tr><td>what alexis gives him</td><td>copy B of his K-1 for each year (2022: -$647, 2023: -$541, 2024: -$541, 2025: -$542)</td></tr>
474474 </tbody>
475475 </table>
476476</section>
……@@ -505,12 +505,14 @@ Alexis Mattos, Member"</div>
505505 <tbody>
506506 <tr><td>1</td><td>robinhood 1099 &mdash; waiting on email</td><td><span class="badge badge-red">blocking 2025 filing</span></td></tr>
507507 <tr><td>2</td><td>kraken 1099 &mdash; waiting on email</td><td><span class="badge badge-red">blocking 2025 filing</span></td></tr>
508 <tr><td>3</td><td>jason krueger SSN + confirm 50/50 split + confirm he filed personal returns</td><td><span class="badge badge-green">resolved</span></td></tr>
508 <tr><td>3</td><td>jason krueger SSN + confirm 51/49 split + confirm he filed personal returns</td><td><span class="badge badge-green">resolved</span></td></tr>
509509 <tr><td>4</td><td>2022 paypal $12,989 &mdash; personal transfers, paypal mistakenly set to business account</td><td><span class="badge badge-green">resolved</span></td></tr>
510510 <tr><td>5</td><td>1099-nec name "mattos-vabre" vs "mattos" &mdash; no action needed, IRS matches by SSN</td><td><span class="badge badge-green">resolved</span></td></tr>
511511 <tr><td>6</td><td>binance.us CA address &mdash; alexis aware, accepting risk</td><td><span class="badge badge-green">acknowledged</span></td></tr>
512512 <tr><td>7</td><td>sba loan borrower name &mdash; alexis will keep paying regardless</td><td><span class="badge badge-green">acknowledged</span></td></tr>
513 <tr><td>8</td><td>jason krueger needs to amend 2022-2024 personal returns to add K-1 losses (~$553/yr). 2022 amendment due 4/15/2026</td><td><span class="badge badge-red">urgent</span></td></tr>
513 <tr><td>8</td><td>jason must include 2025 K-1 (-$542) on his original 2025 return and file on time &mdash; required for rev. proc. 84-35 penalty waiver</td><td><span class="badge badge-red">required</span></td></tr>
514 <tr><td>9</td><td>jason 2022-2024 amendments (optional) &mdash; can claim K-1 losses (~$541-647/yr) for ~$100-120/yr savings. 2022 refund deadline 4/15/2026</td><td><span class="badge badge-yellow">optional</span></td></tr>
515 <tr><td>10</td><td>CA form 568 for all 4 years (2022-2025) &mdash; california's version of the 1065 for LLCs. not yet prepared</td><td><span class="badge badge-yellow">to do</span></td></tr>
514516 </tbody>
515517 </table>
516518</section>
……@@ -544,8 +546,234 @@ Alexis Mattos, Member"</div>
544546 </details>
545547</section>
546548
549<!-- ══════════════════════════════════════════════ -->
550<!-- FILING INSTRUCTIONS -->
551<!-- ══════════════════════════════════════════════ -->
552
553<hr class="year-divider" id="filing">
554<section>
555 <h2>filing instructions &mdash; what to mail and when</h2>
556
557 <div class="alert-box">
558 <strong class="negative">deadline: april 15, 2026.</strong> the 2022 individual return and VT homestead declaration must be mailed by this date. the 1065s are already late &mdash; file ASAP. the 2025 individual return is blocked on 1099s; file form 4868 if needed.
559 </div>
560
561 <h3 style="color: var(--yellow);">envelope 1 &mdash; 2022 federal individual return</h3>
562 <table>
563 <thead><tr><th>item</th><th>details</th></tr></thead>
564 <tbody>
565 <tr><td>contents</td><td>form 1040 (2 pages) + schedule 1 + schedule 2 + schedule C (2 pages) + schedule SE + schedule D + form 8949 ST + form 8949 LT + schedule E + form 8995 + statement 1 (expense detail)</td></tr>
566 <tr><td>sign</td><td>1040 page 2 &mdash; "sign here" section. write the date</td></tr>
567 <tr><td>attach W-2</td><td>copy B &mdash; "to be filed with employee's FEDERAL tax return." staple to upper left corner of 1040 page 1</td></tr>
568 <tr><td>mail to</td><td><strong>Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0002</strong></td></tr>
569 <tr><td>how</td><td>certified mail with return receipt requested</td></tr>
570 </tbody>
571 </table>
572
573 <h3 style="color: var(--yellow);">envelope 2 &mdash; 2022 vermont IN-111</h3>
574 <table>
575 <thead><tr><th>item</th><th>details</th></tr></thead>
576 <tbody>
577 <tr><td>contents</td><td>VT form IN-111 (2 pages)</td></tr>
578 <tr><td>sign</td><td>page 2, signature section. write the date</td></tr>
579 <tr><td>attach W-2</td><td>copy 2 &mdash; "to be filed with employee's STATE tax return"</td></tr>
580 <tr><td>mail to</td><td><strong>Vermont Department of Taxes, PO Box 1779, Montpelier, VT 05601-1779</strong></td></tr>
581 <tr><td>how</td><td>certified mail with return receipt requested</td></tr>
582 </tbody>
583 </table>
584
585 <h3 style="color: var(--yellow);">envelopes 3-6 &mdash; form 1065 (one per year: 2022, 2023, 2024, 2025)</h3>
586 <table>
587 <thead><tr><th>item</th><th>details</th></tr></thead>
588 <tbody>
589 <tr><td>contents (each)</td><td>1. rev. proc. 84-35 penalty waiver statement (signed + dated)<br>2. form 1065 (page 1)<br>3. schedule K-1 for alexis (copy A &mdash; for IRS)<br>4. schedule K-1 for jason (copy A &mdash; for IRS)</td></tr>
590 <tr><td>sign</td><td>1065 page 1 &mdash; "sign here" section + waiver statement. date both</td></tr>
591 <tr><td>schedule B</td><td>answer question 1c (domestic LLC): yes. question 2b (individual owns 50%+): yes (alexis 51%). question 4 (small partnership exception): yes to all 4 &mdash; skip schedules L, M-1, M-2</td></tr>
592 <tr><td>do NOT include</td><td>schedules L, M-1, M-2 (not required &mdash; small partnership exception). do not include partner copy B K-1s</td></tr>
593 <tr><td>mail to</td><td><strong>Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0045</strong><br>(this is a DIFFERENT address than the 1040!)</td></tr>
594 <tr><td>how</td><td>each year in its own envelope. certified mail with return receipt requested</td></tr>
595 </tbody>
596 </table>
597
598 <h3 style="color: var(--yellow);">1065 line-by-line (fill by hand)</h3>
599 <details>
600 <summary>2025 form 1065 &mdash; page 1 values <span class="badge badge-blue">manual fill</span></summary>
601 <div class="content">
602 <table>
603 <thead><tr><th>field</th><th>value</th></tr></thead>
604 <tbody>
605 <tr><td>name of partnership</td><td>ARTICULATE RESEARCH LLC</td></tr>
606 <tr><td>address</td><td>140 9TH ST</td></tr>
607 <tr><td>city/state/zip</td><td>SAN FRANCISCO, CA 94103</td></tr>
608 <tr><td>A: principal business activity</td><td>SOFTWARE</td></tr>
609 <tr><td>B: principal product or service</td><td>DATA CONSULTING</td></tr>
610 <tr><td>C: business code number</td><td>541519</td></tr>
611 <tr><td>D: EIN</td><td>83-0868324</td></tr>
612 <tr><td>E: date business started</td><td>01/23/2017</td></tr>
613 <tr><td>F: total assets</td><td>leave blank (small partnership exception)</td></tr>
614 <tr><td>H: accounting method</td><td>check (1) Cash</td></tr>
615 <tr><td>I: number of K-1s</td><td>2</td></tr>
616 <tr><td>line 1c</td><td>0</td></tr>
617 <tr><td>line 3</td><td>0</td></tr>
618 <tr><td>line 8</td><td>0</td></tr>
619 <tr><td>line 14 (taxes and licenses)</td><td>800</td></tr>
620 <tr><td>line 15 (interest)</td><td>306</td></tr>
621 <tr><td>lines 9-13, 16-21</td><td>leave blank (all zero)</td></tr>
622 <tr><td>line 22 (total deductions)</td><td>1,106</td></tr>
623 <tr><td>line 23 (ordinary business loss)</td><td>(1,106)</td></tr>
624 </tbody>
625 </table>
626 <p style="font-size:0.8rem; color: var(--text-dim); margin-top:0.5rem;">schedule K line 1: -1,106. all other schedule K lines: blank or zero.<br>schedule B: 1c=yes (LLC), 2b=yes (alexis 51%), 4=yes (all 4 conditions met &rarr; skip L/M-1/M-2).</p>
627 </div>
628 </details>
629
630 <details>
631 <summary>2024 form 1065 &mdash; page 1 values <span class="badge badge-blue">manual fill</span></summary>
632 <div class="content">
633 <table>
634 <thead><tr><th>field</th><th>value</th></tr></thead>
635 <tbody>
636 <tr><td>header info</td><td>same as 2025 (same entity, address, EIN)</td></tr>
637 <tr><td>line 14 (taxes and licenses)</td><td>800</td></tr>
638 <tr><td>line 15 (interest)</td><td>305</td></tr>
639 <tr><td>line 22 (total deductions)</td><td>1,105</td></tr>
640 <tr><td>line 23 (ordinary business loss)</td><td>(1,105)</td></tr>
641 </tbody>
642 </table>
643 </div>
644 </details>
645
646 <details>
647 <summary>2023 form 1065 &mdash; page 1 values <span class="badge badge-blue">manual fill</span></summary>
648 <div class="content">
649 <table>
650 <thead><tr><th>field</th><th>value</th></tr></thead>
651 <tbody>
652 <tr><td>header info</td><td>same as 2025</td></tr>
653 <tr><td>line 14 (taxes and licenses)</td><td>800</td></tr>
654 <tr><td>line 15 (interest)</td><td>305</td></tr>
655 <tr><td>line 22 (total deductions)</td><td>1,105</td></tr>
656 <tr><td>line 23 (ordinary business loss)</td><td>(1,105)</td></tr>
657 </tbody>
658 </table>
659 </div>
660 </details>
661
662 <details>
663 <summary>2022 form 1065 &mdash; page 1 values <span class="badge badge-blue">manual fill</span></summary>
664 <div class="content">
665 <table>
666 <thead><tr><th>field</th><th>value</th></tr></thead>
667 <tbody>
668 <tr><td>header info</td><td>same as 2025</td></tr>
669 <tr><td>line 14 (taxes and licenses)</td><td>800</td></tr>
670 <tr><td>line 15 (interest)</td><td>305</td></tr>
671 <tr><td>line 20 (other deductions)</td><td>216 (google workspace)</td></tr>
672 <tr><td>line 21 (total deductions)</td><td>1,321</td></tr>
673 <tr><td>line 22 (ordinary business loss)</td><td>(1,321)</td></tr>
674 </tbody>
675 </table>
676 <p style="font-size:0.8rem; color: var(--text-dim); margin-top:0.5rem;">note: 2022 form has lines 9-22 (not 9-23). line numbers shifted starting in 2023 when line 20 (energy efficient buildings) was added.</p>
677 </div>
678 </details>
679
680 <details>
681 <summary>schedule K-1 values (all years) <span class="badge badge-blue">manual fill</span></summary>
682 <div class="content">
683 <h3>K-1 header (same for all years)</h3>
684 <table>
685 <thead><tr><th>field</th><th>alexis</th><th>jason</th></tr></thead>
686 <tbody>
687 <tr><td>partnership EIN</td><td colspan="2">83-0868324</td></tr>
688 <tr><td>partnership name/address</td><td colspan="2">ARTICULATE RESEARCH LLC, 140 9TH ST, SAN FRANCISCO, CA 94103</td></tr>
689 <tr><td>partner SSN</td><td>606-07-1293</td><td>391-04-1752</td></tr>
690 <tr><td>partner name/address</td><td>Alexis K Mattos, 423 Main St, Greensboro Bend, VT 05842</td><td>Jason Krueger, 423 Main St, Greensboro Bend, VT 05842</td></tr>
691 <tr><td>G: general partner</td><td colspan="2">check yes</td></tr>
692 <tr><td>H1: domestic partner</td><td colspan="2">check yes</td></tr>
693 <tr><td>I1: type of entity</td><td colspan="2">INDIVIDUAL</td></tr>
694 <tr><td>J: profit/loss/capital %</td><td>51 / 51 / 51</td><td>49 / 49 / 49</td></tr>
695 </tbody>
696 </table>
697 <h3>K-1 part III &mdash; line 1 (ordinary business income/loss)</h3>
698 <table>
699 <thead><tr><th>year</th><th>alexis (51%)</th><th>jason (49%)</th></tr></thead>
700 <tbody>
701 <tr><td>2022</td><td>-674</td><td>-647</td></tr>
702 <tr><td>2023</td><td>-564</td><td>-541</td></tr>
703 <tr><td>2024</td><td>-564</td><td>-541</td></tr>
704 <tr><td>2025</td><td>-564</td><td>-542</td></tr>
705 </tbody>
706 </table>
707 <p style="font-size:0.8rem; color: var(--text-dim); margin-top:0.5rem;">all other part III lines (2-21): leave blank. all are zero.</p>
708 </div>
709 </details>
710
711 <h3 style="color: var(--yellow);">after mailing the 1065s &mdash; give jason his K-1s</h3>
712 <div class="alert-box">
713 <strong>give jason copy B of his K-1 for each year (2022-2025).</strong> tell him:
714 <ul style="margin-top:0.5rem; font-size:0.85rem;">
715 <li><strong>2025 (required):</strong> he must put the K-1 (-$542) on his 2025 return (schedule E, part II) and file on time. if he doesn't, the rev. proc. 84-35 penalty waiver is invalid and the partnership could owe $490.</li>
716 <li><strong>2022-2024 (optional):</strong> he can amend those years to claim the losses for ~$100-120 savings each. his choice.</li>
717 </ul>
718 </div>
719
720 <h3 style="color: var(--yellow);">2025 vermont homestead declaration (HS-122)</h3>
721 <table>
722 <thead><tr><th>item</th><th>details</th></tr></thead>
723 <tbody>
724 <tr><td>deadline</td><td class="negative"><strong>april 15, 2026</strong></td></tr>
725 <tr><td>SPAN</td><td>264-083-10492</td></tr>
726 <tr><td>ownership</td><td>50% (423 main st, greensboro bend)</td></tr>
727 <tr><td>can file separately?</td><td>yes &mdash; can be mailed before the 2025 IN-111 is ready. do not wait for the 1099s</td></tr>
728 <tr><td>also file</td><td>schedule HI-144 (household income) &mdash; required with HS-122 for property tax credit</td></tr>
729 <tr><td>mail to</td><td><strong>Vermont Department of Taxes, PO Box 1779, Montpelier, VT 05601-1779</strong></td></tr>
730 <tr><td>if missed</td><td>can still file through october 15 with small penalty, but property taxed at higher non-homestead rate until filed</td></tr>
731 </tbody>
732 </table>
733
734 <h3 style="color: var(--yellow);">2025 individual return (federal + VT)</h3>
735 <table>
736 <thead><tr><th>item</th><th>details</th></tr></thead>
737 <tbody>
738 <tr><td>status</td><td><span class="badge badge-red">blocked</span> &mdash; waiting on robinhood 1099 + kraken 1099</td></tr>
739 <tr><td>if 1099s arrive by 4/15</td><td>prepare and file 1040 + IN-111. include K-1 (-$564) on schedule E</td></tr>
740 <tr><td>if 1099s do NOT arrive by 4/15</td><td>file <strong>form 4868</strong> (automatic 6-month extension to october 15, 2026). one page, no payment required since she's owed a refund. mail to same IRS address as the 1040</td></tr>
741 <tr><td>VT extension</td><td>vermont automatically extends if you file a federal extension. no separate VT extension form needed</td></tr>
742 </tbody>
743 </table>
744
745 <h3 style="color: var(--yellow);">california form 568 (all 4 years)</h3>
746 <table>
747 <thead><tr><th>item</th><th>details</th></tr></thead>
748 <tbody>
749 <tr><td>what</td><td>california LLC return of income &mdash; reports same numbers as the federal 1065</td></tr>
750 <tr><td>why</td><td>articulate research is a CA LLC. the $800/yr franchise tax is paid to CA FTB</td></tr>
751 <tr><td>status</td><td><span class="badge badge-yellow">not yet prepared</span> &mdash; need to obtain blank form 568 for each year</td></tr>
752 <tr><td>mail to</td><td><strong>Franchise Tax Board, PO Box 942857, Sacramento, CA 94257-0501</strong></td></tr>
753 <tr><td>urgency</td><td>the $800 franchise tax has been paid each year. filing the 568 is required but less time-sensitive than the federal 1065s. file as soon as forms are prepared</td></tr>
754 </tbody>
755 </table>
756
757 <h3 style="color: var(--yellow);">mailing checklist</h3>
758 <table>
759 <thead><tr><th>#</th><th>envelope</th><th>destination</th><th>status</th></tr></thead>
760 <tbody>
761 <tr><td>1</td><td>2022 federal 1040 + schedules + W-2</td><td>IRS Kansas City, MO 64999-0002</td><td><span class="badge badge-yellow">ready to mail</span></td></tr>
762 <tr><td>2</td><td>2022 VT IN-111 + W-2</td><td>VT Taxes, Montpelier</td><td><span class="badge badge-yellow">ready to mail</span></td></tr>
763 <tr><td>3</td><td>2022 form 1065 + K-1s + waiver</td><td>IRS Kansas City, MO 64999-0045</td><td><span class="badge badge-yellow">ready to mail</span></td></tr>
764 <tr><td>4</td><td>2023 form 1065 + K-1s + waiver</td><td>IRS Kansas City, MO 64999-0045</td><td><span class="badge badge-yellow">ready to mail</span></td></tr>
765 <tr><td>5</td><td>2024 form 1065 + K-1s + waiver</td><td>IRS Kansas City, MO 64999-0045</td><td><span class="badge badge-yellow">ready to mail</span></td></tr>
766 <tr><td>6</td><td>2025 form 1065 + K-1s + waiver</td><td>IRS Kansas City, MO 64999-0045</td><td><span class="badge badge-yellow">ready to mail</span></td></tr>
767 <tr><td>7</td><td>2025 VT HS-122 + HI-144</td><td>VT Taxes, Montpelier</td><td><span class="badge badge-red">not yet prepared</span></td></tr>
768 <tr><td>8</td><td>2025 federal 1040 + schedules</td><td>IRS Kansas City</td><td><span class="badge badge-red">blocked on 1099s</span></td></tr>
769 <tr><td>9</td><td>2025 VT IN-111</td><td>VT Taxes, Montpelier</td><td><span class="badge badge-red">blocked on 1099s</span></td></tr>
770 <tr><td>10-13</td><td>CA form 568 (2022, 2023, 2024, 2025)</td><td>CA FTB, Sacramento</td><td><span class="badge badge-red">not yet prepared</span></td></tr>
771 </tbody>
772 </table>
773</section>
774
547775<footer>
548 prepared april 5, 2026 &mdash; working review. pending robinhood + kraken 1099s. crypto basis per irs notice 2014-21 / irc &sect;1012. 1065 penalty waiver per rev. proc. 84-35. sba analysis per sop 50 30. ca dissolution per corp code &sect;17707.
776 updated april 7, 2026 &mdash; working review. pending robinhood + kraken 1099s. crypto basis per irs notice 2014-21 / irc &sect;1012. 1065 penalty waiver per rev. proc. 84-35. partnership split corrected to 51/49 per 2021 filed return. sba analysis per sop 50 30. ca dissolution per corp code &sect;17707.
549777</footer>
550778
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32
33<header>
34 <h1>form 1040 &mdash; 2022 individual return</h1>
35 <div class="sub">alexis k. mattos &bull; SSN 606-07-1293 &bull; single &bull; <a href="index.html">&larr; filing guide</a></div>
36</header>
37
38<!-- ══════════════════════════════════════════════ -->
39<!-- ENVELOPE / MAILING CHECKLIST -->
40<!-- ══════════════════════════════════════════════ -->
41
42<div class="alert-box">
43 <strong>what goes in the envelope (in this order):</strong><br>
44 1. Form 1040 (2 pages) &mdash; sign page 2<br>
45 2. Schedule 1 (2 pages)<br>
46 3. Schedule 2 (1 page &mdash; only page 1 needed; page 2 line 21 = 0)<br>
47 4. Schedule C (2 pages)<br>
48 5. Schedule SE (1 page)<br>
49 6. Schedule D (2 pages)<br>
50 7. Form 8949 &mdash; Short-Term (page 1 only)<br>
51 8. Form 8949 &mdash; Long-Term (page 2 only)<br>
52 9. Schedule E (2 pages)<br>
53 10. Form 8995 &mdash; QBI Deduction (1 page)<br>
54 11. Statement 1 &mdash; Schedule C expense detail (print on plain paper)<br><br>
55 <strong>attach W-2 Copy B</strong> to the front of page 1 of Form 1040 (staple at top left).<br><br>
56 <strong>mail to:</strong> Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0002<br>
57 <strong>send:</strong> certified mail with return receipt requested<br>
58 <strong class="negative">deadline: april 15, 2026</strong> (3-year refund claim window)
59</div>
60
61<!-- ══════════════════════════════════════════════ -->
62<!-- FORM 1040 PAGE 1 -->
63<!-- ══════════════════════════════════════════════ -->
64
65<section>
66 <h2>form 1040 &mdash; page 1</h2>
67
68 <h3>top header</h3>
69 <table>
70 <thead><tr><th>field</th><th>write this</th></tr></thead>
71 <tbody>
72 <tr><td>your first name and middle initial</td><td>Alexis K</td></tr>
73 <tr><td>last name</td><td>Mattos</td></tr>
74 <tr><td>your social security number</td><td>606-07-1293</td></tr>
75 <tr><td>spouse first name</td><td>leave blank</td></tr>
76 <tr><td>spouse last name</td><td>leave blank</td></tr>
77 <tr><td>spouse SSN</td><td>leave blank</td></tr>
78 <tr><td>home address (number and street)</td><td>423 Main St</td></tr>
79 <tr><td>apt no.</td><td>leave blank</td></tr>
80 <tr><td>city, town or post office</td><td>Greensboro Bend</td></tr>
81 <tr><td>state</td><td>VT</td></tr>
82 <tr><td>ZIP code</td><td>05842</td></tr>
83 <tr><td>foreign country / province / postal code</td><td>leave blank</td></tr>
84 </tbody>
85 </table>
86
87 <h3>filing status</h3>
88 <table>
89 <thead><tr><th>field</th><th>write this</th></tr></thead>
90 <tbody>
91 <tr><td>single</td><td><strong>check this box</strong></td></tr>
92 <tr><td>married filing jointly</td><td>leave unchecked</td></tr>
93 <tr><td>married filing separately</td><td>leave unchecked</td></tr>
94 <tr><td>head of household</td><td>leave unchecked</td></tr>
95 <tr><td>qualifying surviving spouse</td><td>leave unchecked</td></tr>
96 </tbody>
97 </table>
98
99 <h3>standard deduction / age-blindness / dependents</h3>
100 <table>
101 <thead><tr><th>field</th><th>write this</th></tr></thead>
102 <tbody>
103 <tr><td>someone can claim you as a dependent</td><td>leave unchecked</td></tr>
104 <tr><td>you were born before 1/2/1958 or blind</td><td>leave unchecked</td></tr>
105 <tr><td>spouse born before 1/2/1958 or blind</td><td>leave unchecked</td></tr>
106 <tr><td>dependents section</td><td>leave blank (no dependents)</td></tr>
107 </tbody>
108 </table>
109
110 <h3>digital assets question</h3>
111 <table>
112 <thead><tr><th>field</th><th>write this</th></tr></thead>
113 <tbody>
114 <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>
115 </tbody>
116 </table>
117
118 <h3>income (lines 1&ndash;15)</h3>
119 <table>
120 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
121 <tbody>
122 <tr><td>1a</td><td>wages, salaries, tips (W-2)</td><td><strong>1,500</strong></td></tr>
123 <tr><td>1b</td><td>household employee income</td><td>leave blank</td></tr>
124 <tr><td>1c</td><td>tip income not on line 1a</td><td>leave blank</td></tr>
125 <tr><td>1d</td><td>medicaid waiver payments</td><td>leave blank</td></tr>
126 <tr><td>1e</td><td>dependent care benefits (Form 2441)</td><td>leave blank</td></tr>
127 <tr><td>1f</td><td>employer-provided adoption benefits</td><td>leave blank</td></tr>
128 <tr><td>1g</td><td>Form 8919 wages</td><td>leave blank</td></tr>
129 <tr><td>1h</td><td>strike benefits</td><td>leave blank</td></tr>
130 <tr><td>1i</td><td>stock option income</td><td>leave blank</td></tr>
131 <tr><td><strong>1z</strong></td><td><strong>add lines 1a through 1i</strong></td><td><strong>1,500</strong></td></tr>
132 <tr><td>2a</td><td>tax-exempt interest</td><td>leave blank</td></tr>
133 <tr><td>2b</td><td>taxable interest</td><td>leave blank</td></tr>
134 <tr><td>3a</td><td>qualified dividends</td><td>leave blank</td></tr>
135 <tr><td>3b</td><td>ordinary dividends</td><td>leave blank</td></tr>
136 <tr><td>4a</td><td>IRA distributions</td><td>leave blank</td></tr>
137 <tr><td>4b</td><td>taxable IRA amount</td><td>leave blank</td></tr>
138 <tr><td>5a</td><td>pensions and annuities</td><td>leave blank</td></tr>
139 <tr><td>5b</td><td>taxable pension amount</td><td>leave blank</td></tr>
140 <tr><td>6a</td><td>social security benefits</td><td>leave blank</td></tr>
141 <tr><td>6b</td><td>taxable SS amount</td><td>leave blank</td></tr>
142 <tr><td>6c</td><td>lump-sum election</td><td>leave unchecked</td></tr>
143 <tr><td><strong>7</strong></td><td><strong>capital gain or (loss) from Schedule D</strong></td><td><strong>1,819</strong></td></tr>
144 <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>
145 <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>
146 <tr><td>10</td><td>adjustments to income from Schedule 1, line 26</td><td><strong>0</strong></td></tr>
147 <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>
148 <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>
149 <tr><td>13</td><td>qualified business income deduction (Form 8995)</td><td><strong>0</strong> (QBI is negative, no deduction)</td></tr>
150 <tr><td><strong>14</strong></td><td><strong>add lines 12 and 13</strong></td><td><strong>12,950</strong></td></tr>
151 <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>
152 </tbody>
153 </table>
154 <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>
155</section>
156
157<!-- ══════════════════════════════════════════════ -->
158<!-- FORM 1040 PAGE 2 -->
159<!-- ══════════════════════════════════════════════ -->
160
161<section>
162 <h2>form 1040 &mdash; page 2</h2>
163
164 <h3>tax and credits (lines 16&ndash;24)</h3>
165 <table>
166 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
167 <tbody>
168 <tr><td>16</td><td>tax (from tax table, Sch D, etc.)</td><td><strong>0</strong> (taxable income is $0)</td></tr>
169 <tr><td>17</td><td>amount from Schedule 2, line 21</td><td><strong>0</strong></td></tr>
170 <tr><td>18</td><td>add lines 16 and 17</td><td><strong>0</strong></td></tr>
171 <tr><td>19</td><td>child tax credit (Schedule 8812)</td><td>leave blank</td></tr>
172 <tr><td>20</td><td>other credits from Schedule 3, line 8</td><td>leave blank</td></tr>
173 <tr><td>21</td><td>add lines 19 and 20</td><td><strong>0</strong></td></tr>
174 <tr><td>22</td><td>subtract line 21 from line 18</td><td><strong>0</strong></td></tr>
175 <tr><td>23</td><td>other taxes from Schedule 2, line 21</td><td><strong>0</strong></td></tr>
176 <tr><td><strong>24</strong></td><td><strong>total tax</strong></td><td><strong>0</strong></td></tr>
177 </tbody>
178 </table>
179
180 <h3>payments (lines 25&ndash;37)</h3>
181 <table>
182 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
183 <tbody>
184 <tr><td><strong>25a</strong></td><td><strong>federal income tax withheld from W-2s</strong></td><td><strong>50</strong></td></tr>
185 <tr><td>25b</td><td>federal income tax withheld from 1099s</td><td>leave blank</td></tr>
186 <tr><td>25c</td><td>other withholding</td><td>leave blank</td></tr>
187 <tr><td><strong>25d</strong></td><td><strong>total (add 25a through 25c)</strong></td><td><strong>50</strong></td></tr>
188 <tr><td>26</td><td>estimated tax payments / amount applied from prior year</td><td>leave blank</td></tr>
189 <tr><td>27</td><td>earned income credit</td><td>leave blank</td></tr>
190 <tr><td>28</td><td>additional child tax credit</td><td>leave blank</td></tr>
191 <tr><td>29</td><td>american opportunity credit</td><td>leave blank</td></tr>
192 <tr><td>30</td><td>recovery rebate credit</td><td>leave blank</td></tr>
193 <tr><td>31</td><td>Schedule 3, line 15</td><td>leave blank</td></tr>
194 <tr><td>32</td><td>add lines 27 through 31</td><td><strong>0</strong></td></tr>
195 <tr><td><strong>33</strong></td><td><strong>total payments (add lines 25d, 26, 32)</strong></td><td><strong>50</strong></td></tr>
196 </tbody>
197 </table>
198
199 <h3>refund (lines 34&ndash;37)</h3>
200 <table>
201 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
202 <tbody>
203 <tr><td><strong>34</strong></td><td><strong>overpayment (line 33 minus line 24)</strong></td><td><strong class="positive">50</strong></td></tr>
204 <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>
205 <tr><td>35b</td><td>routing number (for direct deposit)</td><td>leave blank (refund by check)</td></tr>
206 <tr><td>35c</td><td>account type</td><td>leave blank</td></tr>
207 <tr><td>35d</td><td>account number</td><td>leave blank</td></tr>
208 <tr><td>36</td><td>amount applied to next year's estimated tax</td><td>leave blank</td></tr>
209 <tr><td>37</td><td>amount you owe</td><td>leave blank</td></tr>
210 <tr><td>38</td><td>estimated tax penalty</td><td>leave blank</td></tr>
211 </tbody>
212 </table>
213 <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>
214
215 <h3>sign here (third party designee &amp; signature)</h3>
216 <table>
217 <thead><tr><th>field</th><th>write this</th></tr></thead>
218 <tbody>
219 <tr><td>third party designee</td><td>check <strong>No</strong></td></tr>
220 <tr><td>your signature</td><td><strong>alexis signs here</strong></td></tr>
221 <tr><td>date</td><td><strong>the date she signs</strong></td></tr>
222 <tr><td>your occupation</td><td><strong>Designer</strong></td></tr>
223 <tr><td>spouse signature</td><td>leave blank</td></tr>
224 <tr><td>spouse occupation</td><td>leave blank</td></tr>
225 <tr><td>phone no.</td><td><strong>(628) 204-9396</strong></td></tr>
226 <tr><td>identity protection PIN</td><td>leave blank</td></tr>
227 <tr><td>paid preparer section</td><td>write <strong>Self-Prepared</strong> in the preparer name field; leave the rest blank</td></tr>
228 </tbody>
229 </table>
230</section>
231
232<!-- ══════════════════════════════════════════════ -->
233<!-- SCHEDULE 1 -->
234<!-- ══════════════════════════════════════════════ -->
235
236<section>
237 <h2>schedule 1 &mdash; additional income and adjustments to income</h2>
238
239 <h3>header</h3>
240 <table>
241 <thead><tr><th>field</th><th>write this</th></tr></thead>
242 <tbody>
243 <tr><td>name shown on Form 1040</td><td>Alexis K Mattos</td></tr>
244 <tr><td>your social security number</td><td>606-07-1293</td></tr>
245 </tbody>
246 </table>
247
248 <h3>part I &mdash; additional income (lines 1&ndash;10)</h3>
249 <table>
250 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
251 <tbody>
252 <tr><td>1</td><td>taxable refunds of state/local taxes</td><td>leave blank</td></tr>
253 <tr><td>2a</td><td>alimony received</td><td>leave blank</td></tr>
254 <tr><td>2b</td><td>date of divorce agreement</td><td>leave blank</td></tr>
255 <tr><td><strong>3</strong></td><td><strong>business income or (loss) from Schedule C</strong></td><td><strong>3</strong></td></tr>
256 <tr><td>4</td><td>other gains or (losses) from Form 4797</td><td>leave blank</td></tr>
257 <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>
258 <tr><td>6</td><td>farm income or (loss) from Schedule F</td><td>leave blank</td></tr>
259 <tr><td>7</td><td>unemployment compensation</td><td>leave blank</td></tr>
260 <tr><td>8a-z</td><td>other income lines</td><td>leave blank</td></tr>
261 <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>
262 <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>
263 </tbody>
264 </table>
265
266 <h3>part II &mdash; adjustments to income (page 2, lines 11&ndash;26)</h3>
267 <table>
268 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
269 <tbody>
270 <tr><td>11</td><td>educator expenses</td><td>leave blank</td></tr>
271 <tr><td>12</td><td>business expenses of reservists, etc.</td><td>leave blank</td></tr>
272 <tr><td>13</td><td>HSA deduction</td><td>leave blank</td></tr>
273 <tr><td>14</td><td>moving expenses for armed forces</td><td>leave blank</td></tr>
274 <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>
275 <tr><td>16</td><td>self-employed SEP, SIMPLE, etc.</td><td>leave blank</td></tr>
276 <tr><td>17</td><td>self-employed health insurance deduction</td><td>leave blank</td></tr>
277 <tr><td>18</td><td>penalty on early withdrawal of savings</td><td>leave blank</td></tr>
278 <tr><td>19</td><td>IRA deduction</td><td>leave blank</td></tr>
279 <tr><td>20</td><td>student loan interest deduction</td><td>leave blank</td></tr>
280 <tr><td>21</td><td>reserved for future use</td><td>leave blank</td></tr>
281 <tr><td>22</td><td>deduction for EP program area</td><td>leave blank</td></tr>
282 <tr><td>23</td><td>archer MSA deduction</td><td>leave blank</td></tr>
283 <tr><td>24a-z</td><td>other adjustments</td><td>leave blank</td></tr>
284 <tr><td><strong>25</strong></td><td><strong>total adjustments (add lines 11 through 24z)</strong></td><td><strong>0</strong></td></tr>
285 <tr><td><strong>26</strong></td><td><strong>total (goes to 1040 line 10)</strong></td><td><strong>0</strong></td></tr>
286 </tbody>
287 </table>
288</section>
289
290<!-- ══════════════════════════════════════════════ -->
291<!-- SCHEDULE 2 -->
292<!-- ══════════════════════════════════════════════ -->
293
294<section>
295 <h2>schedule 2 &mdash; additional taxes</h2>
296
297 <h3>header</h3>
298 <table>
299 <thead><tr><th>field</th><th>write this</th></tr></thead>
300 <tbody>
301 <tr><td>name shown on Form 1040</td><td>Alexis K Mattos</td></tr>
302 <tr><td>your social security number</td><td>606-07-1293</td></tr>
303 </tbody>
304 </table>
305
306 <h3>part I &mdash; tax (page 1)</h3>
307 <table>
308 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
309 <tbody>
310 <tr><td>1</td><td>AMT (Form 6251)</td><td>leave blank</td></tr>
311 <tr><td>2</td><td>excess premium tax credit repayment</td><td>leave blank</td></tr>
312 <tr><td>3</td><td>add lines 1 and 2</td><td>leave blank</td></tr>
313 </tbody>
314 </table>
315
316 <h3>part II &mdash; other taxes (page 1, lines 6&ndash;18)</h3>
317 <table>
318 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
319 <tbody>
320 <tr><td><strong>4</strong></td><td><strong>self-employment tax from Schedule SE</strong></td><td><strong>0</strong></td></tr>
321 <tr><td>5</td><td>social security/medicare tax on tips</td><td>leave blank</td></tr>
322 <tr><td>6</td><td>additional tax on IRAs</td><td>leave blank</td></tr>
323 <tr><td>7</td><td>household employment taxes</td><td>leave blank</td></tr>
324 <tr><td>8</td><td>first-time homebuyer credit repayment</td><td>leave blank</td></tr>
325 <tr><td>9-10</td><td>other taxes</td><td>leave blank</td></tr>
326 <tr><td>11</td><td>additional medicare tax</td><td>leave blank</td></tr>
327 <tr><td>12</td><td>net investment income tax</td><td>leave blank</td></tr>
328 <tr><td>13-16</td><td>other taxes and recaptures</td><td>leave blank</td></tr>
329 <tr><td>17</td><td>section 965 net tax liability</td><td>leave blank</td></tr>
330 <tr><td><strong>18</strong></td><td><strong>total additional taxes (add lines 4 through 17)</strong></td><td><strong>0</strong></td></tr>
331 </tbody>
332 </table>
333
334 <h3>page 2 (lines 19&ndash;21)</h3>
335 <table>
336 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
337 <tbody>
338 <tr><td>19</td><td>tax from Form 8959</td><td>leave blank</td></tr>
339 <tr><td>20</td><td>tax from Form 8960</td><td>leave blank</td></tr>
340 <tr><td><strong>21</strong></td><td><strong>total additional taxes (goes to 1040 line 23)</strong></td><td><strong>0</strong></td></tr>
341 </tbody>
342 </table>
343</section>
344
345<!-- ══════════════════════════════════════════════ -->
346<!-- SCHEDULE C PAGE 1 -->
347<!-- ══════════════════════════════════════════════ -->
348
349<section>
350 <h2>schedule C &mdash; profit or loss from business (page 1)</h2>
351
352 <h3>header</h3>
353 <table>
354 <thead><tr><th>field</th><th>write this</th></tr></thead>
355 <tbody>
356 <tr><td>name of proprietor</td><td>Alexis K Mattos</td></tr>
357 <tr><td>social security number</td><td>606-07-1293</td></tr>
358 <tr><td>A: principal business or profession</td><td>design</td></tr>
359 <tr><td>B: enter code from instructions</td><td>541510</td></tr>
360 <tr><td>C: business name</td><td>leave blank (sole proprietor, no DBA)</td></tr>
361 <tr><td>D: employer ID number (EIN)</td><td>leave blank</td></tr>
362 <tr><td>E: business address</td><td>423 Main St</td></tr>
363 <tr><td>E: city, state, ZIP</td><td>Greensboro Bend, VT 05842</td></tr>
364 <tr><td>F: accounting method</td><td>check <strong>(1) Cash</strong></td></tr>
365 <tr><td>G: did you materially participate?</td><td>check <strong>Yes</strong></td></tr>
366 <tr><td>H: if started this business in 2022</td><td>leave unchecked</td></tr>
367 <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>
368 <tr><td>J: if "Yes", did you file required Form(s) 1099?</td><td>check <strong>No</strong></td></tr>
369 </tbody>
370 </table>
371
372 <h3>part I &mdash; income (lines 1&ndash;7)</h3>
373 <table>
374 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
375 <tbody>
376 <tr><td><strong>1</strong></td><td><strong>gross receipts or sales</strong></td><td><strong>6,650</strong></td></tr>
377 <tr><td>2</td><td>returns and allowances</td><td>leave blank</td></tr>
378 <tr><td><strong>3</strong></td><td><strong>subtract line 2 from line 1</strong></td><td><strong>6,650</strong></td></tr>
379 <tr><td>4</td><td>cost of goods sold (from line 42)</td><td>leave blank</td></tr>
380 <tr><td><strong>5</strong></td><td><strong>gross profit (line 3 minus line 4)</strong></td><td><strong>6,650</strong></td></tr>
381 <tr><td>6</td><td>other income</td><td>leave blank</td></tr>
382 <tr><td><strong>7</strong></td><td><strong>gross income (add lines 5 and 6)</strong></td><td><strong>6,650</strong></td></tr>
383 </tbody>
384 </table>
385
386 <h3>part II &mdash; expenses (lines 8&ndash;31)</h3>
387 <table>
388 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
389 <tbody>
390 <tr><td>8</td><td>advertising</td><td>leave blank</td></tr>
391 <tr><td>9</td><td>car and truck expenses</td><td>leave blank</td></tr>
392 <tr><td>10</td><td>commissions and fees</td><td>leave blank</td></tr>
393 <tr><td>11</td><td>contract labor</td><td>leave blank</td></tr>
394 <tr><td>12</td><td>depletion</td><td>leave blank</td></tr>
395 <tr><td>13</td><td>depreciation</td><td>leave blank</td></tr>
396 <tr><td>14</td><td>employee benefit programs</td><td>leave blank</td></tr>
397 <tr><td>15</td><td>insurance (other than health)</td><td>leave blank</td></tr>
398 <tr><td>16a</td><td>interest (mortgage)</td><td>leave blank</td></tr>
399 <tr><td>16b</td><td>interest (other)</td><td>leave blank</td></tr>
400 <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>
401 <tr><td>18</td><td>office expense</td><td>leave blank</td></tr>
402 <tr><td>19</td><td>pension and profit-sharing plans</td><td>leave blank</td></tr>
403 <tr><td>20a</td><td>rent (vehicles, machinery, equipment)</td><td>leave blank</td></tr>
404 <tr><td>20b</td><td>rent (other business property)</td><td>leave blank</td></tr>
405 <tr><td>21</td><td>repairs and maintenance</td><td>leave blank</td></tr>
406 <tr><td>22</td><td>supplies</td><td>leave blank</td></tr>
407 <tr><td>23</td><td>taxes and licenses</td><td>leave blank</td></tr>
408 <tr><td>24a</td><td>travel</td><td>leave blank</td></tr>
409 <tr><td>24b</td><td>deductible meals</td><td>leave blank</td></tr>
410 <tr><td><strong>25</strong></td><td><strong>utilities</strong></td><td><strong>87</strong></td></tr>
411 <tr><td>26</td><td>wages</td><td>leave blank</td></tr>
412 <tr><td><strong>27a</strong></td><td><strong>other expenses (from line 48)</strong></td><td><strong>3,271</strong></td></tr>
413 <tr><td>27b</td><td>reserved for future use</td><td>leave blank</td></tr>
414 <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>
415 <tr><td><strong>29</strong></td><td><strong>tentative profit (line 7 minus line 28)</strong></td><td><strong>3</strong></td></tr>
416 <tr><td>30</td><td>business use of home expenses</td><td>leave blank</td></tr>
417 <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>
418 </tbody>
419 </table>
420 <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>
421</section>
422
423<!-- ══════════════════════════════════════════════ -->
424<!-- SCHEDULE C PAGE 2 -->
425<!-- ══════════════════════════════════════════════ -->
426
427<section>
428 <h2>schedule C &mdash; page 2, part V (other expenses)</h2>
429 <div class="note">part III (cost of goods sold) and part IV (vehicle) &mdash; leave blank. only Part V applies.</div>
430
431 <table>
432 <thead><tr><th>#</th><th>description</th><th>amount</th></tr></thead>
433 <tbody>
434 <tr><td>1</td><td>AI writing software (Jasper.AI)</td><td>788</td></tr>
435 <tr><td>2</td><td>Business classes (AJ&amp;Smart)</td><td>537</td></tr>
436 <tr><td>3</td><td>Accounting software (FreshBooks)</td><td>345</td></tr>
437 <tr><td>4</td><td>Wireframing (Moqups)</td><td>312</td></tr>
438 <tr><td>5</td><td>Web hosting/domains (Dreamhost+Namecheap)</td><td>274</td></tr>
439 <tr><td>6</td><td>Design tools (Canva+Adobe+Envato 50%)</td><td>252</td></tr>
440 <tr><td>7</td><td>Memberships (FracturedAtlas+Lucidchart+IxDF+Vocal)</td><td>389</td></tr>
441 <tr><td>8</td><td>Other software/tools (see Statement 1)</td><td>256</td></tr>
442 <tr><td>9</td><td>Education (JSComplete+DailyOM+Codame)</td><td>118</td></tr>
443 <tr><td colspan="2"><strong>line 48 &mdash; total other expenses</strong></td><td><strong>3,271</strong></td></tr>
444 </tbody>
445 </table>
446</section>
447
448<!-- ══════════════════════════════════════════════ -->
449<!-- SCHEDULE SE -->
450<!-- ══════════════════════════════════════════════ -->
451
452<section>
453 <h2>schedule SE &mdash; self-employment tax</h2>
454
455 <h3>header</h3>
456 <table>
457 <thead><tr><th>field</th><th>write this</th></tr></thead>
458 <tbody>
459 <tr><td>name of person with self-employment income</td><td>Alexis K Mattos</td></tr>
460 <tr><td>social security number</td><td>606-07-1293</td></tr>
461 </tbody>
462 </table>
463
464 <h3>section A &mdash; short schedule SE (lines 1&ndash;13)</h3>
465 <table>
466 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
467 <tbody>
468 <tr><td>1a</td><td>net farm profit or (loss)</td><td>leave blank</td></tr>
469 <tr><td>1b</td><td>social security tips + unreported tips</td><td>leave blank</td></tr>
470 <tr><td><strong>2</strong></td><td><strong>net profit or (loss) from Schedule C</strong></td><td><strong>3</strong></td></tr>
471 <tr><td><strong>3</strong></td><td><strong>combine lines 1a, 1b, and 2</strong></td><td><strong>3</strong></td></tr>
472 <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>
473 <tr><td>4b</td><td>optional method from Sch SE Part II</td><td>leave blank</td></tr>
474 <tr><td><strong>4c</strong></td><td><strong>combine lines 4a and 4b</strong></td><td><strong>3</strong></td></tr>
475 <tr><td>5a</td><td>enter church employee income</td><td>leave blank</td></tr>
476 <tr><td><strong>5b</strong></td><td><strong>multiply line 5a by 92.35%</strong></td><td><strong>0</strong></td></tr>
477 <tr><td><strong>6</strong></td><td><strong>add lines 4c and 5b</strong></td><td><strong>3</strong></td></tr>
478 <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>
479 <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>
480 <tr><td>8b</td><td>unreported tips from Form 4137</td><td>leave blank</td></tr>
481 <tr><td>8c</td><td>wages subject to SS from Form 8919</td><td>leave blank</td></tr>
482 <tr><td><strong>8d</strong></td><td><strong>add lines 8a, 8b, and 8c</strong></td><td><strong>1,500</strong></td></tr>
483 <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>
484 <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>
485 <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>
486 <tr><td><strong>12</strong></td><td><strong>add lines 10 and 11 (self-employment tax)</strong></td><td><strong>0</strong></td></tr>
487 <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>
488 </tbody>
489 </table>
490 <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>
491</section>
492
493<!-- ══════════════════════════════════════════════ -->
494<!-- SCHEDULE D -->
495<!-- ══════════════════════════════════════════════ -->
496
497<section>
498 <h2>schedule D &mdash; capital gains and losses</h2>
499
500 <h3>header</h3>
501 <table>
502 <thead><tr><th>field</th><th>write this</th></tr></thead>
503 <tbody>
504 <tr><td>name shown on return</td><td>Alexis K Mattos</td></tr>
505 <tr><td>your social security number</td><td>606-07-1293</td></tr>
506 <tr><td>did you dispose of any investments in a QOF?</td><td>leave unchecked</td></tr>
507 </tbody>
508 </table>
509
510 <h3>part I &mdash; short-term capital gains and losses (page 1)</h3>
511 <table>
512 <thead><tr><th>line</th><th>description</th><th>(d) proceeds</th><th>(e) cost basis</th><th>(g) gain/(loss)</th></tr></thead>
513 <tbody>
514 <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>
515 <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>
516 <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>
517 <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>
518 <tr><td>4</td><td>short-term gain from Form 6252 / 4684</td><td colspan="2">leave blank</td><td>leave blank</td></tr>
519 <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>
520 <tr><td>6</td><td>short-term capital loss carryover</td><td colspan="2">leave blank</td><td>leave blank</td></tr>
521 <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>
522 </tbody>
523 </table>
524
525 <h3>part II &mdash; long-term capital gains and losses (page 1)</h3>
526 <table>
527 <thead><tr><th>line</th><th>description</th><th>(d) proceeds</th><th>(e) cost basis</th><th>(g) gain/(loss)</th></tr></thead>
528 <tbody>
529 <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>
530 <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>
531 <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>
532 <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>
533 <tr><td>11</td><td>gain from Form 4797</td><td colspan="2">leave blank</td><td>leave blank</td></tr>
534 <tr><td>12</td><td>net LT gain from partnerships, S corps</td><td colspan="2">leave blank</td><td>leave blank</td></tr>
535 <tr><td>13</td><td>capital gain distributions</td><td colspan="2">leave blank</td><td>leave blank</td></tr>
536 <tr><td>14</td><td>LT capital loss carryover</td><td colspan="2">leave blank</td><td>leave blank</td></tr>
537 <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>
538 </tbody>
539 </table>
540
541 <h3>part III &mdash; summary (page 2)</h3>
542 <table>
543 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
544 <tbody>
545 <tr><td><strong>16</strong></td><td><strong>combine lines 7 and 15</strong></td><td><strong>1,819</strong></td></tr>
546 <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>
547 <tr><td>18</td><td>28% rate gain</td><td>leave blank (skip if line 17 = Yes)</td></tr>
548 <tr><td>19</td><td>unrecaptured section 1250 gain</td><td>leave blank</td></tr>
549 <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>
550 <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>
551 <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>
552 </tbody>
553 </table>
554 <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>
555</section>
556
557<!-- ══════════════════════════════════════════════ -->
558<!-- FORM 8949 SHORT-TERM (PAGE 1) -->
559<!-- ══════════════════════════════════════════════ -->
560
561<section>
562 <h2>form 8949 &mdash; page 1 (short-term transactions)</h2>
563
564 <h3>header</h3>
565 <table>
566 <thead><tr><th>field</th><th>write this</th></tr></thead>
567 <tbody>
568 <tr><td>name shown on return</td><td>Alexis K Mattos</td></tr>
569 <tr><td>social security number</td><td>606-07-1293</td></tr>
570 </tbody>
571 </table>
572
573 <h3>check one box</h3>
574 <table>
575 <thead><tr><th>box</th><th>action</th></tr></thead>
576 <tbody>
577 <tr><td>(A) basis was reported to IRS</td><td>leave unchecked</td></tr>
578 <tr><td><strong>(B) basis was NOT reported to the IRS</strong></td><td><strong>check this box</strong></td></tr>
579 <tr><td>(C) form 1099-B not received</td><td>leave unchecked</td></tr>
580 </tbody>
581 </table>
582
583 <h3>short-term transactions</h3>
584 <table>
585 <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>
586 <tbody>
587 <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>
588 </tbody>
589 </table>
590
591 <h3>totals (bottom of page 1)</h3>
592 <table>
593 <thead><tr><th>column</th><th>write this</th></tr></thead>
594 <tbody>
595 <tr><td>(d) total proceeds</td><td><strong>34</strong></td></tr>
596 <tr><td>(e) total cost basis</td><td><strong>35</strong></td></tr>
597 <tr><td>(f) code</td><td>leave blank</td></tr>
598 <tr><td>(g) total adjustments</td><td>leave blank</td></tr>
599 <tr><td>(h) total gain/(loss)</td><td><strong class="negative">-1</strong></td></tr>
600 </tbody>
601 </table>
602 <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>
603</section>
604
605<!-- ══════════════════════════════════════════════ -->
606<!-- FORM 8949 LONG-TERM (PAGE 2) -->
607<!-- ══════════════════════════════════════════════ -->
608
609<section>
610 <h2>form 8949 &mdash; page 2 (long-term transactions)</h2>
611
612 <h3>header</h3>
613 <table>
614 <thead><tr><th>field</th><th>write this</th></tr></thead>
615 <tbody>
616 <tr><td>name shown on return</td><td>Alexis K Mattos</td></tr>
617 <tr><td>social security number</td><td>606-07-1293</td></tr>
618 </tbody>
619 </table>
620
621 <h3>check one box</h3>
622 <table>
623 <thead><tr><th>box</th><th>action</th></tr></thead>
624 <tbody>
625 <tr><td>(D) basis was reported to IRS</td><td>leave unchecked</td></tr>
626 <tr><td><strong>(E) basis was NOT reported to the IRS</strong></td><td><strong>check this box</strong></td></tr>
627 <tr><td>(F) form 1099-B not received</td><td>leave unchecked</td></tr>
628 </tbody>
629 </table>
630
631 <h3>long-term transactions (7 rows)</h3>
632 <table>
633 <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>
634 <tbody>
635 <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>
636 <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>
637 <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>
638 <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>
639 <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>
640 <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>
641 <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>
642 </tbody>
643 </table>
644
645 <h3>totals (bottom of page 2)</h3>
646 <table>
647 <thead><tr><th>column</th><th>write this</th></tr></thead>
648 <tbody>
649 <tr><td>(d) total proceeds</td><td><strong>2,649</strong></td></tr>
650 <tr><td>(e) total cost basis</td><td><strong>830</strong></td></tr>
651 <tr><td>(f) code</td><td>leave blank</td></tr>
652 <tr><td>(g) total adjustments</td><td>leave blank</td></tr>
653 <tr><td>(h) total gain/(loss)</td><td><strong>1,820</strong></td></tr>
654 </tbody>
655 </table>
656 <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>
657</section>
658
659<!-- ══════════════════════════════════════════════ -->
660<!-- SCHEDULE E -->
661<!-- ══════════════════════════════════════════════ -->
662
663<section>
664 <h2>schedule E &mdash; supplemental income and loss (part II)</h2>
665
666 <h3>page 1 header</h3>
667 <table>
668 <thead><tr><th>field</th><th>write this</th></tr></thead>
669 <tbody>
670 <tr><td>name shown on return</td><td>Alexis K Mattos</td></tr>
671 <tr><td>your social security number</td><td>606-07-1293</td></tr>
672 </tbody>
673 </table>
674 <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>
675
676 <h3>page 2 header</h3>
677 <table>
678 <thead><tr><th>field</th><th>write this</th></tr></thead>
679 <tbody>
680 <tr><td>name shown on return</td><td>Alexis K Mattos</td></tr>
681 <tr><td>your social security number</td><td>606-07-1293</td></tr>
682 </tbody>
683 </table>
684
685 <h3>part II &mdash; income or loss from partnerships and S corporations (lines 28&ndash;34)</h3>
686 <table>
687 <thead><tr><th>field</th><th>write this</th></tr></thead>
688 <tbody>
689 <tr><td>line 28, row A: name of partnership</td><td><strong>Articulate Research LLC</strong></td></tr>
690 <tr><td>row A: (B) enter P or S</td><td><strong>P</strong></td></tr>
691 <tr><td>row A: (C) check if foreign</td><td>leave unchecked</td></tr>
692 <tr><td>row A: (D) employer identification number</td><td><strong>83-0868324</strong></td></tr>
693 <tr><td>row A: (E) check if any amount is not at risk</td><td>leave unchecked</td></tr>
694 </tbody>
695 </table>
696
697 <h3>income/loss columns for row A</h3>
698 <table>
699 <thead><tr><th>column</th><th>description</th><th>write this</th></tr></thead>
700 <tbody>
701 <tr><td>(F) passive deduction or loss</td><td>leave blank</td><td></td></tr>
702 <tr><td>(G) passive income</td><td>leave blank</td><td></td></tr>
703 <tr><td>(H) nonpassive deduction or loss</td><td>leave blank</td><td></td></tr>
704 <tr><td>(I) section 179 expense deduction</td><td>leave blank</td><td></td></tr>
705 <tr><td>(J) nonpassive income</td><td>leave blank</td><td></td></tr>
706 <tr><td><strong>(K) nonpassive loss from Sch K-1</strong></td><td></td><td><strong class="negative">(674)</strong></td></tr>
707 </tbody>
708 </table>
709
710 <h3>totals (lines 29&ndash;41)</h3>
711 <table>
712 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
713 <tbody>
714 <tr><td>29a</td><td>totals</td><td><strong class="negative">(674)</strong> in column (K)</td></tr>
715 <tr><td>29b</td><td>totals</td><td>leave blank</td></tr>
716 <tr><td><strong>30</strong></td><td><strong>add columns (H) and (K) of line 29a</strong></td><td><strong>0</strong></td></tr>
717 <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>
718 <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>
719 <tr><td>33-40</td><td>estate/trust, REMIC, farm partnership lines</td><td>leave blank</td></tr>
720 <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>
721 </tbody>
722 </table>
723</section>
724
725<!-- ══════════════════════════════════════════════ -->
726<!-- FORM 8995 (QBI DEDUCTION) -->
727<!-- ══════════════════════════════════════════════ -->
728
729<section>
730 <h2>form 8995 &mdash; qualified business income deduction simplified computation</h2>
731
732 <h3>header</h3>
733 <table>
734 <thead><tr><th>field</th><th>write this</th></tr></thead>
735 <tbody>
736 <tr><td>name(s) shown on return</td><td>Alexis K Mattos</td></tr>
737 <tr><td>your social security number</td><td>606-07-1293</td></tr>
738 </tbody>
739 </table>
740
741 <h3>lines 1&ndash;5</h3>
742 <table>
743 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
744 <tbody>
745 <tr><td>1 row i: (a) trade/business name</td><td></td><td><strong>Design (Sole Proprietor)</strong></td></tr>
746 <tr><td>1 row i: (b) taxpayer ID</td><td></td><td>leave blank (same SSN)</td></tr>
747 <tr><td>1 row i: (c) qualified business income</td><td></td><td><strong>3</strong></td></tr>
748 <tr><td>1 row ii: (a) trade/business name</td><td></td><td><strong>Articulate Research LLC</strong></td></tr>
749 <tr><td>1 row ii: (b) taxpayer ID</td><td></td><td><strong>83-0868324</strong></td></tr>
750 <tr><td>1 row ii: (c) qualified business income</td><td></td><td><strong class="negative">(674)</strong></td></tr>
751 <tr><td>1 rows iii-v</td><td>(additional businesses)</td><td>leave blank</td></tr>
752 <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>
753 <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>
754 <tr><td>4</td><td>qualified REIT dividends + PTP income</td><td><strong>0</strong></td></tr>
755 <tr><td><strong>5</strong></td><td><strong>total (add lines 3 and 4)</strong></td><td><strong>0</strong></td></tr>
756 </tbody>
757 </table>
758
759 <h3>lines 6&ndash;16</h3>
760 <table>
761 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
762 <tbody>
763 <tr><td>6-9</td><td>patron reduction, DPAD under section 199A(g)</td><td>leave blank</td></tr>
764 <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>
765 <tr><td><strong>11</strong></td><td><strong>net capital gain (from 1040 line 7)</strong></td><td><strong>1,819</strong></td></tr>
766 <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>
767 <tr><td><strong>13</strong></td><td><strong>income limitation (20% of line 12)</strong></td><td><strong>0</strong></td></tr>
768 <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>
769 <tr><td><strong>15</strong></td><td><strong>total QBI deduction (goes to 1040 line 13)</strong></td><td><strong>0</strong></td></tr>
770 <tr><td><strong>16</strong></td><td><strong>total QBI loss carryforward</strong></td><td><strong class="negative">(671)</strong></td></tr>
771 </tbody>
772 </table>
773 <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>
774</section>
775
776<!-- ══════════════════════════════════════════════ -->
777<!-- STATEMENT 1 -->
778<!-- ══════════════════════════════════════════════ -->
779
780<section>
781 <h2>statement 1 &mdash; schedule C other expenses detail</h2>
782 <div class="alert-box">
783 <strong>print on plain paper and include as the last page in the envelope.</strong><br><br>
784 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>
785 &bull; 100% business use items: $2,961 (22 line items)<br>
786 &bull; 50% business use items: $311 (8 line items at half-cost)<br><br>
787 The statement header should read:<br>
788 <strong>STATEMENT 1 - Schedule C, Part V - Other Expenses (Line 27a)</strong><br>
789 <strong>Alexis K Mattos | SSN: 606-07-1293 | Tax Year 2022</strong>
790 </div>
791</section>
792
793<!-- ══════════════════════════════════════════════ -->
794<!-- SUMMARY -->
795<!-- ══════════════════════════════════════════════ -->
796
797<section>
798 <h2>return summary</h2>
799 <table>
800 <thead><tr><th>item</th><th>amount</th></tr></thead>
801 <tbody>
802 <tr><td>W-2 wages (Highland Center for the Arts)</td><td>1,500</td></tr>
803 <tr><td>Schedule C net profit (design)</td><td>3</td></tr>
804 <tr><td>Schedule E partnership loss (Articulate Research LLC)</td><td class="negative">(674)</td></tr>
805 <tr><td>Schedule D net capital gain (crypto)</td><td>1,819</td></tr>
806 <tr><td><strong>total income (1040 line 9)</strong></td><td><strong>2,648</strong></td></tr>
807 <tr><td>standard deduction</td><td>(12,950)</td></tr>
808 <tr><td>QBI deduction</td><td>0</td></tr>
809 <tr><td><strong>taxable income</strong></td><td><strong>0</strong></td></tr>
810 <tr><td><strong>total tax</strong></td><td><strong>0</strong></td></tr>
811 <tr><td>federal withholding (W-2)</td><td>50</td></tr>
812 <tr><td><strong class="positive">federal refund</strong></td><td><strong class="positive">50</strong></td></tr>
813 </tbody>
814 </table>
815</section>
816
817<footer>
818 <a href="index.html">&larr; filing guide index</a> &bull;
819 <a href="1065_2022.html">1065 (2022) &rarr;</a><br>
820 <span class="dim">alexis k. mattos &bull; 2022 federal individual return &bull; self-prepared</span>
821</footer>
822
823</div>
824</body>
825</html>
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6<title>Form 1065 (2022) - Fill Instructions</title>
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28</style>
29</head>
30<body>
31<div class="container">
32
33<header>
34 <h1>form 1065 &mdash; 2022</h1>
35 <div class="sub">articulate research LLC &bull; EIN 83-0868324 &bull; <a href="index.html">&larr; filing guide</a></div>
36</header>
37
38<div class="alert-box">
39 <strong>what goes in the envelope (in this order):</strong><br>
40 1. rev. proc. 84-35 penalty waiver statement (signed + dated)<br>
41 2. form 1065 page 1 (signed + dated)<br>
42 3. schedule K-1 for alexis mattos (copy A)<br>
43 4. schedule K-1 for jason krueger (copy A)<br><br>
44 <strong>mail to:</strong> Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0045<br>
45 <strong>send:</strong> certified mail with return receipt requested
46</div>
47
48<!-- ══════════════════════════════════════════════ -->
49<!-- 1065 PAGE 1 -->
50<!-- ══════════════════════════════════════════════ -->
51
52<section>
53 <h2>form 1065 page 1</h2>
54
55 <h3>header</h3>
56 <table>
57 <thead><tr><th>field</th><th>write this</th></tr></thead>
58 <tbody>
59 <tr><td>calendar year</td><td>2022</td></tr>
60 <tr><td>name of partnership</td><td>ARTICULATE RESEARCH LLC</td></tr>
61 <tr><td>number and street</td><td>140 9TH ST</td></tr>
62 <tr><td>city</td><td>SAN FRANCISCO</td></tr>
63 <tr><td>state</td><td>CA</td></tr>
64 <tr><td>ZIP</td><td>94103</td></tr>
65 <tr><td>A: principal business activity</td><td>SOFTWARE</td></tr>
66 <tr><td>B: principal product or service</td><td>DATA CONSULTING</td></tr>
67 <tr><td>C: business code number</td><td>541519</td></tr>
68 <tr><td>D: employer identification number</td><td>83-0868324</td></tr>
69 <tr><td>E: date business started</td><td>01/23/2017</td></tr>
70 <tr><td>F: total assets</td><td>leave blank</td></tr>
71 <tr><td>G: check boxes</td><td>leave all unchecked (not initial, final, name change, etc.)</td></tr>
72 <tr><td>H: accounting method</td><td>check <strong>(1) Cash</strong></td></tr>
73 <tr><td>I: number of K-1s</td><td>2</td></tr>
74 <tr><td>J: schedules C and M-3</td><td>leave unchecked</td></tr>
75 <tr><td>K: check boxes</td><td>leave all unchecked</td></tr>
76 </tbody>
77 </table>
78
79 <h3>income (lines 1-8)</h3>
80 <table>
81 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
82 <tbody>
83 <tr><td>1a</td><td>gross receipts or sales</td><td>0</td></tr>
84 <tr><td>1b</td><td>less returns and allowances</td><td>leave blank</td></tr>
85 <tr><td>1c</td><td>balance</td><td>0</td></tr>
86 <tr><td>2</td><td>cost of goods sold</td><td>leave blank</td></tr>
87 <tr><td>3</td><td>gross profit</td><td>0</td></tr>
88 <tr><td>4-7</td><td>other income lines</td><td>leave blank</td></tr>
89 <tr><td>8</td><td>total income</td><td>0</td></tr>
90 </tbody>
91 </table>
92
93 <h3>deductions (lines 9-22)</h3>
94 <table>
95 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
96 <tbody>
97 <tr><td>9-13</td><td>salaries, guaranteed payments, repairs, bad debts, rent</td><td>leave blank</td></tr>
98 <tr><td><strong>14</strong></td><td><strong>taxes and licenses</strong></td><td><strong>800</strong></td></tr>
99 <tr><td><strong>15</strong></td><td><strong>interest</strong></td><td><strong>305</strong></td></tr>
100 <tr><td>16a-b</td><td>depreciation</td><td>leave blank</td></tr>
101 <tr><td>17-19</td><td>depletion, retirement, employee benefits</td><td>leave blank</td></tr>
102 <tr><td><strong>20</strong></td><td><strong>other deductions</strong></td><td><strong>216</strong></td></tr>
103 <tr><td><strong>21</strong></td><td><strong>total deductions</strong></td><td><strong>1,321</strong></td></tr>
104 <tr><td><strong>22</strong></td><td><strong>ordinary business income (loss)</strong></td><td><strong>(1,321)</strong></td></tr>
105 </tbody>
106 </table>
107 <div class="note">line 14 = $800 california franchise tax. line 15 = $305 EIDL loan interest. line 20 = $216 google workspace (LLC expense moved from personal schedule C).</div>
108
109 <h3>tax and payment (lines 23-31)</h3>
110 <table>
111 <thead><tr><th>line</th><th>write this</th></tr></thead>
112 <tbody>
113 <tr><td>23-31</td><td>leave all blank (no tax due)</td></tr>
114 </tbody>
115 </table>
116
117 <h3>sign here</h3>
118 <table>
119 <thead><tr><th>field</th><th>write this</th></tr></thead>
120 <tbody>
121 <tr><td>signature</td><td>alexis signs here</td></tr>
122 <tr><td>date</td><td>the date she signs</td></tr>
123 <tr><td>may IRS discuss with preparer?</td><td>leave blank (self-prepared)</td></tr>
124 <tr><td>paid preparer section</td><td>leave blank</td></tr>
125 </tbody>
126 </table>
127</section>
128
129<!-- ══════════════════════════════════════════════ -->
130<!-- SCHEDULE B -->
131<!-- ══════════════════════════════════════════════ -->
132
133<section>
134 <h2>schedule B &mdash; other information (page 2-4)</h2>
135 <div class="note">most of these are yes/no checkboxes. only the relevant ones are listed.</div>
136 <table>
137 <thead><tr><th>question</th><th>answer</th><th>why</th></tr></thead>
138 <tbody>
139 <tr><td>1: type of entity</td><td>check <strong>(c) domestic limited liability company</strong></td><td></td></tr>
140 <tr><td>2a: foreign/domestic corp owns 50%+?</td><td><strong>No</strong></td><td></td></tr>
141 <tr><td>2b: individual owns 50%+?</td><td><strong>Yes</strong></td><td>alexis owns 51%. attach schedule B-1 if required, but for small partnerships this is generally waived</td></tr>
142 <tr><td>3a: own 20%+ of any corp?</td><td><strong>No</strong></td><td></td></tr>
143 <tr><td>3b: own 20%+ of any partnership?</td><td><strong>No</strong></td><td></td></tr>
144 <tr><td>4a: receipts &lt; $250k?</td><td><strong>Yes</strong></td><td>$0 receipts</td></tr>
145 <tr><td>4b: assets &lt; $1M?</td><td><strong>Yes</strong></td><td></td></tr>
146 <tr><td>4c: K-1s filed with return?</td><td><strong>Yes</strong></td><td></td></tr>
147 <tr><td>4d: not filing schedule M-3?</td><td><strong>Yes</strong></td><td></td></tr>
148 <tr><td colspan="3" class="dim">since all 4 conditions = yes: skip schedules L, M-1, M-2, item F, and K-1 item L</td></tr>
149 <tr><td>5-9</td><td><strong>No</strong> to all</td><td></td></tr>
150 <tr><td>10a: section 754 election?</td><td><strong>No</strong></td><td></td></tr>
151 <tr><td>11-15</td><td><strong>No</strong> to all</td><td></td></tr>
152 <tr><td>16a: payments requiring 1099?</td><td><strong>No</strong></td><td>no payments made</td></tr>
153 <tr><td>17-27</td><td><strong>No</strong> or leave blank</td><td></td></tr>
154 <tr><td>30: digital assets?</td><td><strong>No</strong></td><td>the LLC did not transact in digital assets</td></tr>
155 <tr><td>30: electing out of audit regime?</td><td><strong>No</strong></td><td>answering No is simpler &mdash; just fill in the partnership representative section below</td></tr>
156 </tbody>
157 </table>
158 <div class="note"><strong>designation of partnership representative (bottom of page):</strong> since the elect-out question = No, fill in alexis as the PR.<br>
159 &bull; name of PR: Alexis K Mattos<br>
160 &bull; U.S. address: 423 Main St, Greensboro Bend, VT 05842<br>
161 &bull; U.S. phone: 628-204-9396</div>
162</section>
163
164<!-- ══════════════════════════════════════════════ -->
165<!-- SCHEDULE K -->
166<!-- ══════════════════════════════════════════════ -->
167
168<section>
169 <h2>schedule K &mdash; partners' distributive share (page 5)</h2>
170 <table>
171 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
172 <tbody>
173 <tr><td><strong>1</strong></td><td><strong>ordinary business income (loss) (page 1, line 22)</strong></td><td><strong>(1,321)</strong></td></tr>
174 <tr><td>2-13e</td><td>all other income/deduction items</td><td>leave blank (all zero)</td></tr>
175 <tr><td>14a</td><td>net earnings from self-employment</td><td>leave blank</td></tr>
176 <tr><td>14b-21</td><td>everything else</td><td>leave blank</td></tr>
177 </tbody>
178 </table>
179 <div class="note">self-employment (14a): LLC members are generally subject to SE tax on ordinary business income, but since income is $0 and there are only losses, SE earnings = 0. leave blank.</div>
180</section>
181
182<!-- ══════════════════════════════════════════════ -->
183<!-- PAGE 6 - skip -->
184<!-- ══════════════════════════════════════════════ -->
185
186<section>
187 <h2>page 6 &mdash; analysis + schedules L, M-1, M-2</h2>
188 <div class="note"><strong>skip this entire page.</strong> the small partnership exception (schedule B, question 4 = all yes) means you do not need to complete schedules L, M-1, M-2, or the analysis of net income.</div>
189</section>
190
191<!-- ══════════════════════════════════════════════ -->
192<!-- K-1 ALEXIS -->
193<!-- ══════════════════════════════════════════════ -->
194
195<section>
196 <h2>schedule K-1 &mdash; alexis mattos (51%)</h2>
197 <div class="note">fill out two copies: copy A goes to IRS (in the envelope), copy B goes to alexis (for her records / schedule E).</div>
198
199 <h3>header</h3>
200 <table>
201 <thead><tr><th>field</th><th>write this</th></tr></thead>
202 <tbody>
203 <tr><td>calendar year</td><td>2022</td></tr>
204 </tbody>
205 </table>
206
207 <h3>part I &mdash; information about the partnership</h3>
208 <table>
209 <thead><tr><th>field</th><th>write this</th></tr></thead>
210 <tbody>
211 <tr><td>A: partnership EIN</td><td>83-0868324</td></tr>
212 <tr><td>B: partnership name + address</td><td>ARTICULATE RESEARCH LLC<br>140 9TH ST<br>SAN FRANCISCO, CA 94103</td></tr>
213 <tr><td>C: IRS center</td><td>leave blank</td></tr>
214 </tbody>
215 </table>
216
217 <h3>part II &mdash; information about the partner</h3>
218 <table>
219 <thead><tr><th>field</th><th>write this</th></tr></thead>
220 <tbody>
221 <tr><td>D: partner SSN</td><td>606-07-1293</td></tr>
222 <tr><td>E: partner name + address</td><td>Alexis K Mattos<br>423 Main St<br>Greensboro Bend, VT 05842</td></tr>
223 <tr><td>F: general partner or LLC member-manager?</td><td>check <strong>general partner / LLC member-manager</strong> (this is about her role &mdash; she is a managing member)</td></tr>
224 <tr><td>H1: domestic or foreign?</td><td>check <strong>domestic</strong> (this is about nationality &mdash; she is a US citizen)</td></tr>
225 <tr><td colspan="2" style="color: var(--yellow); font-size:0.75rem;">F and H1 are two separate questions. check BOTH &mdash; F = her role, H1 = her nationality.</td></tr>
226 <tr><td>H2: disregarded entity?</td><td>leave unchecked</td></tr>
227 <tr><td>I1: type of entity</td><td>INDIVIDUAL</td></tr>
228 <tr><td>I2: retired/deceased?</td><td>leave unchecked</td></tr>
229 <tr><td>J: profit % (beginning/ending)</td><td>51 / 51</td></tr>
230 <tr><td>J: loss % (beginning/ending)</td><td>51 / 51</td></tr>
231 <tr><td>J: capital % (beginning/ending)</td><td>51 / 51</td></tr>
232 <tr><td>K: partner's share of liabilities</td><td>leave blank (small partnership exception)</td></tr>
233 <tr><td>L: partner's capital account</td><td>leave blank (small partnership exception)</td></tr>
234 </tbody>
235 </table>
236
237 <h3>part III &mdash; partner's share of income/deductions/credits</h3>
238 <table>
239 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
240 <tbody>
241 <tr><td><strong>1</strong></td><td><strong>ordinary business income (loss)</strong></td><td><strong>-674</strong></td></tr>
242 <tr><td>2-21</td><td>all other lines</td><td>leave blank (all zero)</td></tr>
243 </tbody>
244 </table>
245</section>
246
247<!-- ══════════════════════════════════════════════ -->
248<!-- K-1 JASON -->
249<!-- ══════════════════════════════════════════════ -->
250
251<section>
252 <h2>schedule K-1 &mdash; jason krueger (49%)</h2>
253 <div class="note">same structure as alexis's K-1 but with jason's info. copy A goes to IRS, copy B goes to jason.</div>
254
255 <h3>part I &mdash; partnership info</h3>
256 <table>
257 <thead><tr><th>field</th><th>write this</th></tr></thead>
258 <tbody>
259 <tr><td colspan="2">same as alexis's K-1 (EIN, name, address)</td></tr>
260 </tbody>
261 </table>
262
263 <h3>part II &mdash; partner info</h3>
264 <table>
265 <thead><tr><th>field</th><th>write this</th></tr></thead>
266 <tbody>
267 <tr><td>D: partner SSN</td><td>391-04-1752</td></tr>
268 <tr><td>E: partner name + address</td><td>Jason Krueger<br>783 Verano Ave<br>Sonoma, CA 95476</td></tr>
269 <tr><td>F: general partner or LLC member-manager?</td><td>check <strong>general partner / LLC member-manager</strong></td></tr>
270 <tr><td>H1: domestic or foreign?</td><td>check <strong>domestic</strong></td></tr>
271 <tr><td colspan="2" style="color: var(--yellow); font-size:0.75rem;">check BOTH F and H1 &mdash; they are separate questions (role + nationality).</td></tr>
272 <tr><td>I1: type of entity</td><td>INDIVIDUAL</td></tr>
273 <tr><td>J: profit % (beginning/ending)</td><td>49 / 49</td></tr>
274 <tr><td>J: loss % (beginning/ending)</td><td>49 / 49</td></tr>
275 <tr><td>J: capital % (beginning/ending)</td><td>49 / 49</td></tr>
276 <tr><td>K, L</td><td>leave blank</td></tr>
277 </tbody>
278 </table>
279
280 <h3>part III &mdash; partner's share</h3>
281 <table>
282 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
283 <tbody>
284 <tr><td><strong>1</strong></td><td><strong>ordinary business income (loss)</strong></td><td><strong>-647</strong></td></tr>
285 <tr><td>2-21</td><td>all other lines</td><td>leave blank</td></tr>
286 </tbody>
287 </table>
288</section>
289
290<section>
291 <h2>rev. proc. 84-35 waiver statement</h2>
292 <div class="note">print the waiver statement from the <a href="index.html">main filing guide</a>. sign it, date it, attach to the front of this 1065. use the same text for all 4 years.</div>
293</section>
294
295<footer>
296 <a href="index.html">&larr; filing guide</a> &bull;
297 <a href="1065_2025.html">2025 &rarr;</a> &bull;
298 <a href="1065_2024.html">2024 &rarr;</a> &bull;
299 <a href="1065_2023.html">2023 &rarr;</a>
300</footer>
301
302</div>
303</body>
304</html>
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1<!DOCTYPE html>
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6<title>Form 1065 (2023) - Fill Instructions</title>
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30<body>
31<div class="container">
32
33<header>
34 <h1>form 1065 &mdash; 2023</h1>
35 <div class="sub">articulate research LLC &bull; EIN 83-0868324 &bull; <a href="index.html">&larr; filing guide</a></div>
36</header>
37
38<div class="alert-box">
39 <strong>what goes in the envelope (in this order):</strong><br>
40 1. rev. proc. 84-35 penalty waiver statement (signed + dated)<br>
41 2. form 1065 page 1 (signed + dated)<br>
42 3. schedule K-1 for alexis mattos (copy A)<br>
43 4. schedule K-1 for jason krueger (copy A)<br><br>
44 <strong>mail to:</strong> Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0045<br>
45 <strong>send:</strong> certified mail with return receipt requested
46</div>
47
48<!-- ══════════════════════════════════════════════ -->
49<!-- 1065 PAGE 1 -->
50<!-- ══════════════════════════════════════════════ -->
51
52<section>
53 <h2>form 1065 page 1</h2>
54
55 <h3>header</h3>
56 <table>
57 <thead><tr><th>field</th><th>write this</th></tr></thead>
58 <tbody>
59 <tr><td>calendar year</td><td>2023</td></tr>
60 <tr><td>name of partnership</td><td>ARTICULATE RESEARCH LLC</td></tr>
61 <tr><td>number and street</td><td>140 9TH ST</td></tr>
62 <tr><td>city</td><td>SAN FRANCISCO</td></tr>
63 <tr><td>state</td><td>CA</td></tr>
64 <tr><td>ZIP</td><td>94103</td></tr>
65 <tr><td>A: principal business activity</td><td>SOFTWARE</td></tr>
66 <tr><td>B: principal product or service</td><td>DATA CONSULTING</td></tr>
67 <tr><td>C: business code number</td><td>541519</td></tr>
68 <tr><td>D: employer identification number</td><td>83-0868324</td></tr>
69 <tr><td>E: date business started</td><td>01/23/2017</td></tr>
70 <tr><td>F: total assets</td><td>leave blank</td></tr>
71 <tr><td>G: check boxes</td><td>leave all unchecked (not initial, final, name change, etc.)</td></tr>
72 <tr><td>H: accounting method</td><td>check <strong>(1) Cash</strong></td></tr>
73 <tr><td>I: number of K-1s</td><td>2</td></tr>
74 <tr><td>J: schedules C and M-3</td><td>leave unchecked</td></tr>
75 <tr><td>K: check boxes</td><td>leave all unchecked</td></tr>
76 </tbody>
77 </table>
78
79 <h3>income (lines 1-8)</h3>
80 <table>
81 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
82 <tbody>
83 <tr><td>1a</td><td>gross receipts or sales</td><td>0</td></tr>
84 <tr><td>1b</td><td>less returns and allowances</td><td>leave blank</td></tr>
85 <tr><td>1c</td><td>balance</td><td>0</td></tr>
86 <tr><td>2</td><td>cost of goods sold</td><td>leave blank</td></tr>
87 <tr><td>3</td><td>gross profit</td><td>0</td></tr>
88 <tr><td>4-7</td><td>other income lines</td><td>leave blank</td></tr>
89 <tr><td>8</td><td>total income</td><td>0</td></tr>
90 </tbody>
91 </table>
92
93 <h3>deductions (lines 9-23)</h3>
94 <table>
95 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
96 <tbody>
97 <tr><td>9-13</td><td>salaries, guaranteed payments, repairs, bad debts, rent</td><td>leave blank</td></tr>
98 <tr><td><strong>14</strong></td><td><strong>taxes and licenses</strong></td><td><strong>800</strong></td></tr>
99 <tr><td><strong>15</strong></td><td><strong>interest</strong></td><td><strong>305</strong></td></tr>
100 <tr><td>16a-b</td><td>depreciation</td><td>leave blank</td></tr>
101 <tr><td>17-21</td><td>depletion, retirement, employee benefits, energy, other deductions</td><td>leave blank</td></tr>
102 <tr><td><strong>22</strong></td><td><strong>total deductions</strong></td><td><strong>1,105</strong></td></tr>
103 <tr><td><strong>23</strong></td><td><strong>ordinary business income (loss)</strong></td><td><strong>(1,105)</strong></td></tr>
104 </tbody>
105 </table>
106 <div class="note">line 14 = $800 california franchise tax. line 15 = $305 EIDL loan interest.</div>
107
108 <h3>tax and payment (lines 24-32)</h3>
109 <table>
110 <thead><tr><th>line</th><th>write this</th></tr></thead>
111 <tbody>
112 <tr><td>24-32</td><td>leave all blank (no tax due)</td></tr>
113 </tbody>
114 </table>
115
116 <h3>sign here</h3>
117 <table>
118 <thead><tr><th>field</th><th>write this</th></tr></thead>
119 <tbody>
120 <tr><td>signature</td><td>alexis signs here</td></tr>
121 <tr><td>date</td><td>the date she signs</td></tr>
122 <tr><td>may IRS discuss with preparer?</td><td>leave blank (self-prepared)</td></tr>
123 <tr><td>paid preparer section</td><td>leave blank</td></tr>
124 </tbody>
125 </table>
126</section>
127
128<!-- ══════════════════════════════════════════════ -->
129<!-- SCHEDULE B -->
130<!-- ══════════════════════════════════════════════ -->
131
132<section>
133 <h2>schedule B &mdash; other information (page 2-4)</h2>
134 <div class="note">most of these are yes/no checkboxes. only the relevant ones are listed.</div>
135 <table>
136 <thead><tr><th>question</th><th>answer</th><th>why</th></tr></thead>
137 <tbody>
138 <tr><td>1: type of entity</td><td>check <strong>(c) domestic limited liability company</strong></td><td></td></tr>
139 <tr><td>2a: foreign/domestic corp owns 50%+?</td><td><strong>No</strong></td><td></td></tr>
140 <tr><td>2b: individual owns 50%+?</td><td><strong>Yes</strong></td><td>alexis owns 51%. attach schedule B-1 if required, but for small partnerships this is generally waived</td></tr>
141 <tr><td>3a: own 20%+ of any corp?</td><td><strong>No</strong></td><td></td></tr>
142 <tr><td>3b: own 20%+ of any partnership?</td><td><strong>No</strong></td><td></td></tr>
143 <tr><td>4a: receipts &lt; $250k?</td><td><strong>Yes</strong></td><td>$0 receipts</td></tr>
144 <tr><td>4b: assets &lt; $1M?</td><td><strong>Yes</strong></td><td></td></tr>
145 <tr><td>4c: K-1s filed with return?</td><td><strong>Yes</strong></td><td></td></tr>
146 <tr><td>4d: not filing schedule M-3?</td><td><strong>Yes</strong></td><td></td></tr>
147 <tr><td colspan="3" class="dim">since all 4 conditions = yes: skip schedules L, M-1, M-2, item F, and K-1 item L</td></tr>
148 <tr><td>5-9</td><td><strong>No</strong> to all</td><td></td></tr>
149 <tr><td>10a: section 754 election?</td><td><strong>No</strong></td><td></td></tr>
150 <tr><td>11-15</td><td><strong>No</strong> to all</td><td></td></tr>
151 <tr><td>16a: payments requiring 1099?</td><td><strong>No</strong></td><td>no payments made</td></tr>
152 <tr><td>17-27</td><td><strong>No</strong> or leave blank</td><td></td></tr>
153 <tr><td>30: digital assets?</td><td><strong>No</strong></td><td>the LLC did not transact in digital assets</td></tr>
154 <tr><td>33: electing out of audit regime?</td><td><strong>No</strong></td><td>answering No is simpler &mdash; just fill in the partnership representative section below</td></tr>
155 </tbody>
156 </table>
157 <div class="note"><strong>designation of partnership representative (bottom of page):</strong> since Q33 = No, fill in alexis as the PR.<br>
158 &bull; name of PR: Alexis K Mattos<br>
159 &bull; U.S. address: 423 Main St, Greensboro Bend, VT 05842<br>
160 &bull; U.S. phone: 628-204-9396</div>
161</section>
162
163<!-- ══════════════════════════════════════════════ -->
164<!-- SCHEDULE K -->
165<!-- ══════════════════════════════════════════════ -->
166
167<section>
168 <h2>schedule K &mdash; partners' distributive share (page 5)</h2>
169 <table>
170 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
171 <tbody>
172 <tr><td><strong>1</strong></td><td><strong>ordinary business income (loss)</strong></td><td><strong>(1,105)</strong></td></tr>
173 <tr><td>2-13e</td><td>all other income/deduction items</td><td>leave blank (all zero)</td></tr>
174 <tr><td>14a</td><td>net earnings from self-employment</td><td>leave blank</td></tr>
175 <tr><td>14b-21</td><td>everything else</td><td>leave blank</td></tr>
176 </tbody>
177 </table>
178 <div class="note">self-employment (14a): LLC members are generally subject to SE tax on ordinary business income, but since income is $0 and there are only losses, SE earnings = 0. leave blank.</div>
179</section>
180
181<!-- ══════════════════════════════════════════════ -->
182<!-- PAGE 6 - skip -->
183<!-- ══════════════════════════════════════════════ -->
184
185<section>
186 <h2>page 6 &mdash; analysis + schedules L, M-1, M-2</h2>
187 <div class="note"><strong>skip this entire page.</strong> the small partnership exception (schedule B, question 4 = all yes) means you do not need to complete schedules L, M-1, M-2, or the analysis of net income.</div>
188</section>
189
190<!-- ══════════════════════════════════════════════ -->
191<!-- K-1 ALEXIS -->
192<!-- ══════════════════════════════════════════════ -->
193
194<section>
195 <h2>schedule K-1 &mdash; alexis mattos (51%)</h2>
196 <div class="note">fill out two copies: copy A goes to IRS (in the envelope), copy B goes to alexis (for her records / schedule E).</div>
197
198 <h3>header</h3>
199 <table>
200 <thead><tr><th>field</th><th>write this</th></tr></thead>
201 <tbody>
202 <tr><td>calendar year</td><td>2023</td></tr>
203 </tbody>
204 </table>
205
206 <h3>part I &mdash; information about the partnership</h3>
207 <table>
208 <thead><tr><th>field</th><th>write this</th></tr></thead>
209 <tbody>
210 <tr><td>A: partnership EIN</td><td>83-0868324</td></tr>
211 <tr><td>B: partnership name + address</td><td>ARTICULATE RESEARCH LLC<br>140 9TH ST<br>SAN FRANCISCO, CA 94103</td></tr>
212 <tr><td>C: IRS center</td><td>leave blank</td></tr>
213 </tbody>
214 </table>
215
216 <h3>part II &mdash; information about the partner</h3>
217 <table>
218 <thead><tr><th>field</th><th>write this</th></tr></thead>
219 <tbody>
220 <tr><td>D: partner SSN</td><td>606-07-1293</td></tr>
221 <tr><td>E: partner name + address</td><td>Alexis K Mattos<br>423 Main St<br>Greensboro Bend, VT 05842</td></tr>
222 <tr><td>F: general partner or LLC member-manager?</td><td>check <strong>general partner / LLC member-manager</strong> (this is about her role &mdash; she is a managing member)</td></tr>
223 <tr><td>H1: domestic or foreign?</td><td>check <strong>domestic</strong> (this is about nationality &mdash; she is a US citizen)</td></tr>
224 <tr><td colspan="2" style="color: var(--yellow); font-size:0.75rem;">F and H1 are two separate questions. check BOTH &mdash; F = her role, H1 = her nationality.</td></tr>
225 <tr><td>H2: disregarded entity?</td><td>leave unchecked</td></tr>
226 <tr><td>I1: type of entity</td><td>INDIVIDUAL</td></tr>
227 <tr><td>I2: retired/deceased?</td><td>leave unchecked</td></tr>
228 <tr><td>J: profit % (beginning/ending)</td><td>51 / 51</td></tr>
229 <tr><td>J: loss % (beginning/ending)</td><td>51 / 51</td></tr>
230 <tr><td>J: capital % (beginning/ending)</td><td>51 / 51</td></tr>
231 <tr><td>K: partner's share of liabilities</td><td>leave blank (small partnership exception)</td></tr>
232 <tr><td>L: partner's capital account</td><td>leave blank (small partnership exception)</td></tr>
233 </tbody>
234 </table>
235
236 <h3>part III &mdash; partner's share of income/deductions/credits</h3>
237 <table>
238 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
239 <tbody>
240 <tr><td><strong>1</strong></td><td><strong>ordinary business income (loss)</strong></td><td><strong>-564</strong></td></tr>
241 <tr><td>2-21</td><td>all other lines</td><td>leave blank (all zero)</td></tr>
242 </tbody>
243 </table>
244</section>
245
246<!-- ══════════════════════════════════════════════ -->
247<!-- K-1 JASON -->
248<!-- ══════════════════════════════════════════════ -->
249
250<section>
251 <h2>schedule K-1 &mdash; jason krueger (49%)</h2>
252 <div class="note">same structure as alexis's K-1 but with jason's info. copy A goes to IRS, copy B goes to jason.</div>
253
254 <h3>part I &mdash; partnership info</h3>
255 <table>
256 <thead><tr><th>field</th><th>write this</th></tr></thead>
257 <tbody>
258 <tr><td colspan="2">same as alexis's K-1 (EIN, name, address)</td></tr>
259 </tbody>
260 </table>
261
262 <h3>part II &mdash; partner info</h3>
263 <table>
264 <thead><tr><th>field</th><th>write this</th></tr></thead>
265 <tbody>
266 <tr><td>D: partner SSN</td><td>391-04-1752</td></tr>
267 <tr><td>E: partner name + address</td><td>Jason Krueger<br>783 Verano Ave<br>Sonoma, CA 95476</td></tr>
268 <tr><td>F: general partner or LLC member-manager?</td><td>check <strong>general partner / LLC member-manager</strong></td></tr>
269 <tr><td>H1: domestic or foreign?</td><td>check <strong>domestic</strong></td></tr>
270 <tr><td colspan="2" style="color: var(--yellow); font-size:0.75rem;">check BOTH F and H1 &mdash; they are separate questions (role + nationality).</td></tr>
271 <tr><td>I1: type of entity</td><td>INDIVIDUAL</td></tr>
272 <tr><td>J: profit % (beginning/ending)</td><td>49 / 49</td></tr>
273 <tr><td>J: loss % (beginning/ending)</td><td>49 / 49</td></tr>
274 <tr><td>J: capital % (beginning/ending)</td><td>49 / 49</td></tr>
275 <tr><td>K, L</td><td>leave blank</td></tr>
276 </tbody>
277 </table>
278
279 <h3>part III &mdash; partner's share</h3>
280 <table>
281 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
282 <tbody>
283 <tr><td><strong>1</strong></td><td><strong>ordinary business income (loss)</strong></td><td><strong>-541</strong></td></tr>
284 <tr><td>2-21</td><td>all other lines</td><td>leave blank</td></tr>
285 </tbody>
286 </table>
287</section>
288
289<section>
290 <h2>rev. proc. 84-35 waiver statement</h2>
291 <div class="note">print the waiver statement from the <a href="index.html">main filing guide</a>. sign it, date it, attach to the front of this 1065. use the same text for all 4 years.</div>
292</section>
293
294<footer>
295 <a href="index.html">&larr; filing guide</a> &bull;
296 <a href="1065_2025.html">2025 &rarr;</a> &bull;
297 <a href="1065_2024.html">2024 &rarr;</a> &bull;
298 <a href="1065_2022.html">2022 &rarr;</a>
299</footer>
300
301</div>
302</body>
303</html>
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18 table { width: 100%; border-collapse: collapse; font-size: 0.8rem; margin-bottom: 1rem; }
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23 .note { background: rgba(108,140,255,0.08); border-left: 3px solid var(--accent); padding: 0.75rem 1rem; margin: 1rem 0; font-size: 0.8rem; color: var(--text-dim); }
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27 footer { margin-top: 3rem; padding-top: 1rem; border-top: 1px solid var(--border); font-size: 0.7rem; color: var(--text-dim); text-align: center; }
28</style>
29</head>
30<body>
31<div class="container">
32
33<header>
34 <h1>form 1065 &mdash; 2024</h1>
35 <div class="sub">articulate research LLC &bull; EIN 83-0868324 &bull; <a href="index.html">&larr; filing guide</a></div>
36</header>
37
38<div class="alert-box">
39 <strong>what goes in the envelope (in this order):</strong><br>
40 1. rev. proc. 84-35 penalty waiver statement (signed + dated)<br>
41 2. form 1065 page 1 (signed + dated)<br>
42 3. schedule K-1 for alexis mattos (copy A)<br>
43 4. schedule K-1 for jason krueger (copy A)<br><br>
44 <strong>mail to:</strong> Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0045<br>
45 <strong>send:</strong> certified mail with return receipt requested
46</div>
47
48<!-- ══════════════════════════════════════════════ -->
49<!-- 1065 PAGE 1 -->
50<!-- ══════════════════════════════════════════════ -->
51
52<section>
53 <h2>form 1065 page 1</h2>
54
55 <h3>header</h3>
56 <table>
57 <thead><tr><th>field</th><th>write this</th></tr></thead>
58 <tbody>
59 <tr><td>calendar year</td><td>2024</td></tr>
60 <tr><td>name of partnership</td><td>ARTICULATE RESEARCH LLC</td></tr>
61 <tr><td>number and street</td><td>140 9TH ST</td></tr>
62 <tr><td>city</td><td>SAN FRANCISCO</td></tr>
63 <tr><td>state</td><td>CA</td></tr>
64 <tr><td>ZIP</td><td>94103</td></tr>
65 <tr><td>A: principal business activity</td><td>SOFTWARE</td></tr>
66 <tr><td>B: principal product or service</td><td>DATA CONSULTING</td></tr>
67 <tr><td>C: business code number</td><td>541519</td></tr>
68 <tr><td>D: employer identification number</td><td>83-0868324</td></tr>
69 <tr><td>E: date business started</td><td>01/23/2017</td></tr>
70 <tr><td>F: total assets</td><td>leave blank</td></tr>
71 <tr><td>G: check boxes</td><td>leave all unchecked (not initial, final, name change, etc.)</td></tr>
72 <tr><td>H: accounting method</td><td>check <strong>(1) Cash</strong></td></tr>
73 <tr><td>I: number of K-1s</td><td>2</td></tr>
74 <tr><td>J: schedules C and M-3</td><td>leave unchecked</td></tr>
75 <tr><td>K: check boxes</td><td>leave all unchecked</td></tr>
76 </tbody>
77 </table>
78
79 <h3>income (lines 1-8)</h3>
80 <table>
81 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
82 <tbody>
83 <tr><td>1a</td><td>gross receipts or sales</td><td>0</td></tr>
84 <tr><td>1b</td><td>less returns and allowances</td><td>leave blank</td></tr>
85 <tr><td>1c</td><td>balance</td><td>0</td></tr>
86 <tr><td>2</td><td>cost of goods sold</td><td>leave blank</td></tr>
87 <tr><td>3</td><td>gross profit</td><td>0</td></tr>
88 <tr><td>4-7</td><td>other income lines</td><td>leave blank</td></tr>
89 <tr><td>8</td><td>total income</td><td>0</td></tr>
90 </tbody>
91 </table>
92
93 <h3>deductions (lines 9-23)</h3>
94 <table>
95 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
96 <tbody>
97 <tr><td>9-13</td><td>salaries, guaranteed payments, repairs, bad debts, rent</td><td>leave blank</td></tr>
98 <tr><td><strong>14</strong></td><td><strong>taxes and licenses</strong></td><td><strong>800</strong></td></tr>
99 <tr><td><strong>15</strong></td><td><strong>interest</strong></td><td><strong>305</strong></td></tr>
100 <tr><td>16a-b</td><td>depreciation</td><td>leave blank</td></tr>
101 <tr><td>17-21</td><td>depletion, retirement, employee benefits, energy, other deductions</td><td>leave blank</td></tr>
102 <tr><td><strong>22</strong></td><td><strong>total deductions</strong></td><td><strong>1,105</strong></td></tr>
103 <tr><td><strong>23</strong></td><td><strong>ordinary business income (loss)</strong></td><td><strong>(1,105)</strong></td></tr>
104 </tbody>
105 </table>
106 <div class="note">line 14 = $800 california franchise tax. line 15 = $305 EIDL loan interest.</div>
107
108 <h3>tax and payment (lines 24-32)</h3>
109 <table>
110 <thead><tr><th>line</th><th>write this</th></tr></thead>
111 <tbody>
112 <tr><td>24-32</td><td>leave all blank (no tax due)</td></tr>
113 </tbody>
114 </table>
115
116 <h3>sign here</h3>
117 <table>
118 <thead><tr><th>field</th><th>write this</th></tr></thead>
119 <tbody>
120 <tr><td>signature</td><td>alexis signs here</td></tr>
121 <tr><td>date</td><td>the date she signs</td></tr>
122 <tr><td>may IRS discuss with preparer?</td><td>leave blank (self-prepared)</td></tr>
123 <tr><td>paid preparer section</td><td>leave blank</td></tr>
124 </tbody>
125 </table>
126</section>
127
128<!-- ══════════════════════════════════════════════ -->
129<!-- SCHEDULE B -->
130<!-- ══════════════════════════════════════════════ -->
131
132<section>
133 <h2>schedule B &mdash; other information (page 2-4)</h2>
134 <div class="note">most of these are yes/no checkboxes. only the relevant ones are listed.</div>
135 <table>
136 <thead><tr><th>question</th><th>answer</th><th>why</th></tr></thead>
137 <tbody>
138 <tr><td>1: type of entity</td><td>check <strong>(c) domestic limited liability company</strong></td><td></td></tr>
139 <tr><td>2a: foreign/domestic corp owns 50%+?</td><td><strong>No</strong></td><td></td></tr>
140 <tr><td>2b: individual owns 50%+?</td><td><strong>Yes</strong></td><td>alexis owns 51%. attach schedule B-1 if required, but for small partnerships this is generally waived</td></tr>
141 <tr><td>3a: own 20%+ of any corp?</td><td><strong>No</strong></td><td></td></tr>
142 <tr><td>3b: own 20%+ of any partnership?</td><td><strong>No</strong></td><td></td></tr>
143 <tr><td>4a: receipts &lt; $250k?</td><td><strong>Yes</strong></td><td>$0 receipts</td></tr>
144 <tr><td>4b: assets &lt; $1M?</td><td><strong>Yes</strong></td><td></td></tr>
145 <tr><td>4c: K-1s filed with return?</td><td><strong>Yes</strong></td><td></td></tr>
146 <tr><td>4d: not filing schedule M-3?</td><td><strong>Yes</strong></td><td></td></tr>
147 <tr><td colspan="3" class="dim">since all 4 conditions = yes: skip schedules L, M-1, M-2, item F, and K-1 item L</td></tr>
148 <tr><td>5-9</td><td><strong>No</strong> to all</td><td></td></tr>
149 <tr><td>10a: section 754 election?</td><td><strong>No</strong></td><td></td></tr>
150 <tr><td>11-15</td><td><strong>No</strong> to all</td><td></td></tr>
151 <tr><td>16a: payments requiring 1099?</td><td><strong>No</strong></td><td>no payments made</td></tr>
152 <tr><td>17-27</td><td><strong>No</strong> or leave blank</td><td></td></tr>
153 <tr><td>30: digital assets?</td><td><strong>No</strong></td><td>the LLC did not transact in digital assets</td></tr>
154 <tr><td>33: electing out of audit regime?</td><td><strong>No</strong></td><td>answering No is simpler &mdash; just fill in the partnership representative section below</td></tr>
155 </tbody>
156 </table>
157 <div class="note"><strong>designation of partnership representative (bottom of page):</strong> since Q33 = No, fill in alexis as the PR.<br>
158 &bull; name of PR: Alexis K Mattos<br>
159 &bull; U.S. address: 423 Main St, Greensboro Bend, VT 05842<br>
160 &bull; U.S. phone: 628-204-9396</div>
161</section>
162
163<!-- ══════════════════════════════════════════════ -->
164<!-- SCHEDULE K -->
165<!-- ══════════════════════════════════════════════ -->
166
167<section>
168 <h2>schedule K &mdash; partners' distributive share (page 5)</h2>
169 <table>
170 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
171 <tbody>
172 <tr><td><strong>1</strong></td><td><strong>ordinary business income (loss)</strong></td><td><strong>(1,105)</strong></td></tr>
173 <tr><td>2-13e</td><td>all other income/deduction items</td><td>leave blank (all zero)</td></tr>
174 <tr><td>14a</td><td>net earnings from self-employment</td><td>leave blank</td></tr>
175 <tr><td>14b-21</td><td>everything else</td><td>leave blank</td></tr>
176 </tbody>
177 </table>
178 <div class="note">self-employment (14a): LLC members are generally subject to SE tax on ordinary business income, but since income is $0 and there are only losses, SE earnings = 0. leave blank.</div>
179</section>
180
181<!-- ══════════════════════════════════════════════ -->
182<!-- PAGE 6 - skip -->
183<!-- ══════════════════════════════════════════════ -->
184
185<section>
186 <h2>page 6 &mdash; analysis + schedules L, M-1, M-2</h2>
187 <div class="note"><strong>skip this entire page.</strong> the small partnership exception (schedule B, question 4 = all yes) means you do not need to complete schedules L, M-1, M-2, or the analysis of net income.</div>
188</section>
189
190<!-- ══════════════════════════════════════════════ -->
191<!-- K-1 ALEXIS -->
192<!-- ══════════════════════════════════════════════ -->
193
194<section>
195 <h2>schedule K-1 &mdash; alexis mattos (51%)</h2>
196 <div class="note">fill out two copies: copy A goes to IRS (in the envelope), copy B goes to alexis (for her records / schedule E).</div>
197
198 <h3>header</h3>
199 <table>
200 <thead><tr><th>field</th><th>write this</th></tr></thead>
201 <tbody>
202 <tr><td>calendar year</td><td>2024</td></tr>
203 </tbody>
204 </table>
205
206 <h3>part I &mdash; information about the partnership</h3>
207 <table>
208 <thead><tr><th>field</th><th>write this</th></tr></thead>
209 <tbody>
210 <tr><td>A: partnership EIN</td><td>83-0868324</td></tr>
211 <tr><td>B: partnership name + address</td><td>ARTICULATE RESEARCH LLC<br>140 9TH ST<br>SAN FRANCISCO, CA 94103</td></tr>
212 <tr><td>C: IRS center</td><td>leave blank</td></tr>
213 </tbody>
214 </table>
215
216 <h3>part II &mdash; information about the partner</h3>
217 <table>
218 <thead><tr><th>field</th><th>write this</th></tr></thead>
219 <tbody>
220 <tr><td>D: partner SSN</td><td>606-07-1293</td></tr>
221 <tr><td>E: partner name + address</td><td>Alexis K Mattos<br>423 Main St<br>Greensboro Bend, VT 05842</td></tr>
222 <tr><td>F: general partner or LLC member-manager?</td><td>check <strong>general partner / LLC member-manager</strong> (this is about her role &mdash; she is a managing member)</td></tr>
223 <tr><td>H1: domestic or foreign?</td><td>check <strong>domestic</strong> (this is about nationality &mdash; she is a US citizen)</td></tr>
224 <tr><td colspan="2" style="color: var(--yellow); font-size:0.75rem;">F and H1 are two separate questions. check BOTH &mdash; F = her role, H1 = her nationality.</td></tr>
225 <tr><td>H2: disregarded entity?</td><td>leave unchecked</td></tr>
226 <tr><td>I1: type of entity</td><td>INDIVIDUAL</td></tr>
227 <tr><td>I2: retired/deceased?</td><td>leave unchecked</td></tr>
228 <tr><td>J: profit % (beginning/ending)</td><td>51 / 51</td></tr>
229 <tr><td>J: loss % (beginning/ending)</td><td>51 / 51</td></tr>
230 <tr><td>J: capital % (beginning/ending)</td><td>51 / 51</td></tr>
231 <tr><td>K: partner's share of liabilities</td><td>leave blank (small partnership exception)</td></tr>
232 <tr><td>L: partner's capital account</td><td>leave blank (small partnership exception)</td></tr>
233 </tbody>
234 </table>
235
236 <h3>part III &mdash; partner's share of income/deductions/credits</h3>
237 <table>
238 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
239 <tbody>
240 <tr><td><strong>1</strong></td><td><strong>ordinary business income (loss)</strong></td><td><strong>-564</strong></td></tr>
241 <tr><td>2-21</td><td>all other lines</td><td>leave blank (all zero)</td></tr>
242 </tbody>
243 </table>
244</section>
245
246<!-- ══════════════════════════════════════════════ -->
247<!-- K-1 JASON -->
248<!-- ══════════════════════════════════════════════ -->
249
250<section>
251 <h2>schedule K-1 &mdash; jason krueger (49%)</h2>
252 <div class="note">same structure as alexis's K-1 but with jason's info. copy A goes to IRS, copy B goes to jason.</div>
253
254 <h3>part I &mdash; partnership info</h3>
255 <table>
256 <thead><tr><th>field</th><th>write this</th></tr></thead>
257 <tbody>
258 <tr><td colspan="2">same as alexis's K-1 (EIN, name, address)</td></tr>
259 </tbody>
260 </table>
261
262 <h3>part II &mdash; partner info</h3>
263 <table>
264 <thead><tr><th>field</th><th>write this</th></tr></thead>
265 <tbody>
266 <tr><td>D: partner SSN</td><td>391-04-1752</td></tr>
267 <tr><td>E: partner name + address</td><td>Jason Krueger<br>783 Verano Ave<br>Sonoma, CA 95476</td></tr>
268 <tr><td>F: general partner or LLC member-manager?</td><td>check <strong>general partner / LLC member-manager</strong></td></tr>
269 <tr><td>H1: domestic or foreign?</td><td>check <strong>domestic</strong></td></tr>
270 <tr><td colspan="2" style="color: var(--yellow); font-size:0.75rem;">check BOTH F and H1 &mdash; they are separate questions (role + nationality).</td></tr>
271 <tr><td>I1: type of entity</td><td>INDIVIDUAL</td></tr>
272 <tr><td>J: profit % (beginning/ending)</td><td>49 / 49</td></tr>
273 <tr><td>J: loss % (beginning/ending)</td><td>49 / 49</td></tr>
274 <tr><td>J: capital % (beginning/ending)</td><td>49 / 49</td></tr>
275 <tr><td>K, L</td><td>leave blank</td></tr>
276 </tbody>
277 </table>
278
279 <h3>part III &mdash; partner's share</h3>
280 <table>
281 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
282 <tbody>
283 <tr><td><strong>1</strong></td><td><strong>ordinary business income (loss)</strong></td><td><strong>-541</strong></td></tr>
284 <tr><td>2-21</td><td>all other lines</td><td>leave blank</td></tr>
285 </tbody>
286 </table>
287</section>
288
289<section>
290 <h2>rev. proc. 84-35 waiver statement</h2>
291 <div class="note">print the waiver statement from the <a href="index.html">main filing guide</a>. sign it, date it, attach to the front of this 1065. use the same text for all 4 years.</div>
292</section>
293
294<footer>
295 <a href="index.html">&larr; filing guide</a> &bull;
296 <a href="1065_2025.html">2025 &rarr;</a> &bull;
297 <a href="1065_2023.html">2023 &rarr;</a> &bull;
298 <a href="1065_2022.html">2022 &rarr;</a>
299</footer>
300
301</div>
302</body>
303</html>
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24 .alert-box { background: rgba(248,113,113,0.08); border-left: 3px solid var(--red); padding: 0.75rem 1rem; margin: 1rem 0; font-size: 0.8rem; }
25 .negative { color: var(--red); } .positive { color: var(--green); }
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28</style>
29</head>
30<body>
31<div class="container">
32
33<header>
34 <h1>form 1065 &mdash; 2025</h1>
35 <div class="sub">articulate research LLC &bull; EIN 83-0868324 &bull; <a href="index.html">&larr; filing guide</a></div>
36</header>
37
38<div class="alert-box">
39 <strong>what goes in the envelope (in this order):</strong><br>
40 1. rev. proc. 84-35 penalty waiver statement (signed + dated)<br>
41 2. form 1065 page 1 (signed + dated)<br>
42 3. schedule K-1 for alexis mattos (copy A)<br>
43 4. schedule K-1 for jason krueger (copy A)<br><br>
44 <strong>mail to:</strong> Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0045<br>
45 <strong>send:</strong> certified mail with return receipt requested
46</div>
47
48<!-- ══════════════════════════════════════════════ -->
49<!-- 1065 PAGE 1 -->
50<!-- ══════════════════════════════════════════════ -->
51
52<section>
53 <h2>form 1065 page 1</h2>
54
55 <h3>header</h3>
56 <table>
57 <thead><tr><th>field</th><th>write this</th></tr></thead>
58 <tbody>
59 <tr><td>calendar year</td><td>2025</td></tr>
60 <tr><td>name of partnership</td><td>ARTICULATE RESEARCH LLC</td></tr>
61 <tr><td>number and street</td><td>140 9TH ST</td></tr>
62 <tr><td>city</td><td>SAN FRANCISCO</td></tr>
63 <tr><td>state</td><td>CA</td></tr>
64 <tr><td>ZIP</td><td>94103</td></tr>
65 <tr><td>A: principal business activity</td><td>SOFTWARE</td></tr>
66 <tr><td>B: principal product or service</td><td>DATA CONSULTING</td></tr>
67 <tr><td>C: business code number</td><td>541519</td></tr>
68 <tr><td>D: employer identification number</td><td>83-0868324</td></tr>
69 <tr><td>E: date business started</td><td>01/23/2017</td></tr>
70 <tr><td>F: total assets</td><td>leave blank</td></tr>
71 <tr><td>G: check boxes</td><td>leave all unchecked (not initial, final, name change, etc.)</td></tr>
72 <tr><td>H: accounting method</td><td>check <strong>(1) Cash</strong></td></tr>
73 <tr><td>I: number of K-1s</td><td>2</td></tr>
74 <tr><td>J: schedules C and M-3</td><td>leave unchecked</td></tr>
75 <tr><td>K: check boxes</td><td>leave all unchecked</td></tr>
76 </tbody>
77 </table>
78
79 <h3>income (lines 1-8)</h3>
80 <table>
81 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
82 <tbody>
83 <tr><td>1a</td><td>gross receipts or sales</td><td>0</td></tr>
84 <tr><td>1b</td><td>less returns and allowances</td><td>leave blank</td></tr>
85 <tr><td>1c</td><td>balance</td><td>0</td></tr>
86 <tr><td>2</td><td>cost of goods sold</td><td>leave blank</td></tr>
87 <tr><td>3</td><td>gross profit</td><td>0</td></tr>
88 <tr><td>4-7</td><td>other income lines</td><td>leave blank</td></tr>
89 <tr><td>8</td><td>total income</td><td>0</td></tr>
90 </tbody>
91 </table>
92
93 <h3>deductions (lines 9-23)</h3>
94 <table>
95 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
96 <tbody>
97 <tr><td>9-13</td><td>salaries, guaranteed payments, repairs, bad debts, rent</td><td>leave blank</td></tr>
98 <tr><td><strong>14</strong></td><td><strong>taxes and licenses</strong></td><td><strong>800</strong></td></tr>
99 <tr><td><strong>15</strong></td><td><strong>interest</strong></td><td><strong>306</strong></td></tr>
100 <tr><td>16a-b</td><td>depreciation</td><td>leave blank</td></tr>
101 <tr><td>17-21</td><td>depletion, retirement, employee benefits, energy, other deductions</td><td>leave blank</td></tr>
102 <tr><td><strong>22</strong></td><td><strong>total deductions</strong></td><td><strong>1,106</strong></td></tr>
103 <tr><td><strong>23</strong></td><td><strong>ordinary business income (loss)</strong></td><td><strong>(1,106)</strong></td></tr>
104 </tbody>
105 </table>
106 <div class="note">line 14 = $800 california franchise tax. line 15 = $306 EIDL loan interest (rounded from $305.56).</div>
107
108 <h3>tax and payment (lines 24-32)</h3>
109 <table>
110 <thead><tr><th>line</th><th>write this</th></tr></thead>
111 <tbody>
112 <tr><td>24-32</td><td>leave all blank (no tax due)</td></tr>
113 </tbody>
114 </table>
115
116 <h3>sign here</h3>
117 <table>
118 <thead><tr><th>field</th><th>write this</th></tr></thead>
119 <tbody>
120 <tr><td>signature</td><td>alexis signs here</td></tr>
121 <tr><td>date</td><td>the date she signs</td></tr>
122 <tr><td>may IRS discuss with preparer?</td><td>leave blank (self-prepared)</td></tr>
123 <tr><td>paid preparer section</td><td>leave blank</td></tr>
124 </tbody>
125 </table>
126</section>
127
128<!-- ══════════════════════════════════════════════ -->
129<!-- SCHEDULE B -->
130<!-- ══════════════════════════════════════════════ -->
131
132<section>
133 <h2>schedule B &mdash; other information (page 2-4)</h2>
134 <div class="note">most of these are yes/no checkboxes. only the relevant ones are listed.</div>
135 <table>
136 <thead><tr><th>question</th><th>answer</th><th>why</th></tr></thead>
137 <tbody>
138 <tr><td>1: type of entity</td><td>check <strong>(c) domestic limited liability company</strong></td><td></td></tr>
139 <tr><td>2a: foreign/domestic corp owns 50%+?</td><td><strong>No</strong></td><td></td></tr>
140 <tr><td>2b: individual owns 50%+?</td><td><strong>Yes</strong></td><td>alexis owns 51%. attach schedule B-1 if required, but for small partnerships this is generally waived</td></tr>
141 <tr><td>3a: own 20%+ of any corp?</td><td><strong>No</strong></td><td></td></tr>
142 <tr><td>3b: own 20%+ of any partnership?</td><td><strong>No</strong></td><td></td></tr>
143 <tr><td>4a: receipts &lt; $250k?</td><td><strong>Yes</strong></td><td>$0 receipts</td></tr>
144 <tr><td>4b: assets &lt; $1M?</td><td><strong>Yes</strong></td><td></td></tr>
145 <tr><td>4c: K-1s filed with return?</td><td><strong>Yes</strong></td><td></td></tr>
146 <tr><td>4d: not filing schedule M-3?</td><td><strong>Yes</strong></td><td></td></tr>
147 <tr><td colspan="3" class="dim">since all 4 conditions = yes: skip schedules L, M-1, M-2, item F, and K-1 item L</td></tr>
148 <tr><td>5-9</td><td><strong>No</strong> to all</td><td></td></tr>
149 <tr><td>10a: section 754 election?</td><td><strong>No</strong></td><td></td></tr>
150 <tr><td>11-15</td><td><strong>No</strong> to all</td><td></td></tr>
151 <tr><td>16a: payments requiring 1099?</td><td><strong>No</strong></td><td>no payments made</td></tr>
152 <tr><td>17-27</td><td><strong>No</strong> or leave blank</td><td></td></tr>
153 <tr><td>30: digital assets?</td><td><strong>No</strong></td><td>the LLC did not transact in digital assets</td></tr>
154 <tr><td>33: electing out of audit regime?</td><td><strong>No</strong></td><td>answering No is simpler &mdash; just fill in the partnership representative section below</td></tr>
155 </tbody>
156 </table>
157 <div class="note"><strong>designation of partnership representative (bottom of page):</strong> since Q33 = No, fill in alexis as the PR.<br>
158 &bull; name of PR: Alexis K Mattos<br>
159 &bull; U.S. address: 423 Main St, Greensboro Bend, VT 05842<br>
160 &bull; U.S. phone: 628-204-9396</div>
161</section>
162
163<!-- ══════════════════════════════════════════════ -->
164<!-- SCHEDULE K -->
165<!-- ══════════════════════════════════════════════ -->
166
167<section>
168 <h2>schedule K &mdash; partners' distributive share (page 5)</h2>
169 <table>
170 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
171 <tbody>
172 <tr><td><strong>1</strong></td><td><strong>ordinary business income (loss)</strong></td><td><strong>(1,106)</strong></td></tr>
173 <tr><td>2-13e</td><td>all other income/deduction items</td><td>leave blank (all zero)</td></tr>
174 <tr><td>14a</td><td>net earnings from self-employment</td><td>leave blank</td></tr>
175 <tr><td>14b-21</td><td>everything else</td><td>leave blank</td></tr>
176 </tbody>
177 </table>
178 <div class="note">self-employment (14a): LLC members are generally subject to SE tax on ordinary business income, but since income is $0 and there are only losses, SE earnings = 0. leave blank.</div>
179</section>
180
181<!-- ══════════════════════════════════════════════ -->
182<!-- PAGE 6 - skip -->
183<!-- ══════════════════════════════════════════════ -->
184
185<section>
186 <h2>page 6 &mdash; analysis + schedules L, M-1, M-2</h2>
187 <div class="note"><strong>skip this entire page.</strong> the small partnership exception (schedule B, question 4 = all yes) means you do not need to complete schedules L, M-1, M-2, or the analysis of net income.</div>
188</section>
189
190<!-- ══════════════════════════════════════════════ -->
191<!-- K-1 ALEXIS -->
192<!-- ══════════════════════════════════════════════ -->
193
194<section>
195 <h2>schedule K-1 &mdash; alexis mattos (51%)</h2>
196 <div class="note">fill out two copies: copy A goes to IRS (in the envelope), copy B goes to alexis (for her records / schedule E).</div>
197
198 <h3>header</h3>
199 <table>
200 <thead><tr><th>field</th><th>write this</th></tr></thead>
201 <tbody>
202 <tr><td>calendar year</td><td>2025</td></tr>
203 </tbody>
204 </table>
205
206 <h3>part I &mdash; information about the partnership</h3>
207 <table>
208 <thead><tr><th>field</th><th>write this</th></tr></thead>
209 <tbody>
210 <tr><td>A: partnership EIN</td><td>83-0868324</td></tr>
211 <tr><td>B: partnership name + address</td><td>ARTICULATE RESEARCH LLC<br>140 9TH ST<br>SAN FRANCISCO, CA 94103</td></tr>
212 <tr><td>C: IRS center</td><td>leave blank</td></tr>
213 </tbody>
214 </table>
215
216 <h3>part II &mdash; information about the partner</h3>
217 <table>
218 <thead><tr><th>field</th><th>write this</th></tr></thead>
219 <tbody>
220 <tr><td>D: partner SSN</td><td>606-07-1293</td></tr>
221 <tr><td>E: partner name + address</td><td>Alexis K Mattos<br>423 Main St<br>Greensboro Bend, VT 05842</td></tr>
222 <tr><td>F: general partner or LLC member-manager?</td><td>check <strong>general partner / LLC member-manager</strong> (this is about her role &mdash; she is a managing member)</td></tr>
223 <tr><td>H1: domestic or foreign?</td><td>check <strong>domestic</strong> (this is about nationality &mdash; she is a US citizen)</td></tr>
224 <tr><td colspan="2" style="color: var(--yellow); font-size:0.75rem;">F and H1 are two separate questions. check BOTH &mdash; F = her role, H1 = her nationality.</td></tr>
225 <tr><td>H2: disregarded entity?</td><td>leave unchecked</td></tr>
226 <tr><td>I1: type of entity</td><td>INDIVIDUAL</td></tr>
227 <tr><td>I2: retired/deceased?</td><td>leave unchecked</td></tr>
228 <tr><td>J: profit % (beginning/ending)</td><td>51 / 51</td></tr>
229 <tr><td>J: loss % (beginning/ending)</td><td>51 / 51</td></tr>
230 <tr><td>J: capital % (beginning/ending)</td><td>51 / 51</td></tr>
231 <tr><td>K: partner's share of liabilities</td><td>leave blank (small partnership exception)</td></tr>
232 <tr><td>L: partner's capital account</td><td>leave blank (small partnership exception)</td></tr>
233 </tbody>
234 </table>
235
236 <h3>part III &mdash; partner's share of income/deductions/credits</h3>
237 <table>
238 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
239 <tbody>
240 <tr><td><strong>1</strong></td><td><strong>ordinary business income (loss)</strong></td><td><strong>-564</strong></td></tr>
241 <tr><td>2-21</td><td>all other lines</td><td>leave blank (all zero)</td></tr>
242 </tbody>
243 </table>
244</section>
245
246<!-- ══════════════════════════════════════════════ -->
247<!-- K-1 JASON -->
248<!-- ══════════════════════════════════════════════ -->
249
250<section>
251 <h2>schedule K-1 &mdash; jason krueger (49%)</h2>
252 <div class="note">same structure as alexis's K-1 but with jason's info. copy A goes to IRS, copy B goes to jason.</div>
253
254 <h3>part I &mdash; partnership info</h3>
255 <table>
256 <thead><tr><th>field</th><th>write this</th></tr></thead>
257 <tbody>
258 <tr><td colspan="2">same as alexis's K-1 (EIN, name, address)</td></tr>
259 </tbody>
260 </table>
261
262 <h3>part II &mdash; partner info</h3>
263 <table>
264 <thead><tr><th>field</th><th>write this</th></tr></thead>
265 <tbody>
266 <tr><td>D: partner SSN</td><td>391-04-1752</td></tr>
267 <tr><td>E: partner name + address</td><td>Jason Krueger<br>783 Verano Ave<br>Sonoma, CA 95476</td></tr>
268 <tr><td>F: general partner or LLC member-manager?</td><td>check <strong>general partner / LLC member-manager</strong></td></tr>
269 <tr><td>H1: domestic or foreign?</td><td>check <strong>domestic</strong></td></tr>
270 <tr><td colspan="2" style="color: var(--yellow); font-size:0.75rem;">check BOTH F and H1 &mdash; they are separate questions (role + nationality).</td></tr>
271 <tr><td>I1: type of entity</td><td>INDIVIDUAL</td></tr>
272 <tr><td>J: profit % (beginning/ending)</td><td>49 / 49</td></tr>
273 <tr><td>J: loss % (beginning/ending)</td><td>49 / 49</td></tr>
274 <tr><td>J: capital % (beginning/ending)</td><td>49 / 49</td></tr>
275 <tr><td>K, L</td><td>leave blank</td></tr>
276 </tbody>
277 </table>
278
279 <h3>part III &mdash; partner's share</h3>
280 <table>
281 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
282 <tbody>
283 <tr><td><strong>1</strong></td><td><strong>ordinary business income (loss)</strong></td><td><strong>-542</strong></td></tr>
284 <tr><td>2-21</td><td>all other lines</td><td>leave blank</td></tr>
285 </tbody>
286 </table>
287</section>
288
289<section>
290 <h2>rev. proc. 84-35 waiver statement</h2>
291 <div class="note">print the waiver statement from the <a href="index.html">main filing guide</a>. sign it, date it, attach to the front of this 1065. use the same text for all 4 years.</div>
292</section>
293
294<footer>
295 <a href="index.html">&larr; filing guide</a> &bull;
296 <a href="1065_2024.html">2024 &rarr;</a> &bull;
297 <a href="1065_2023.html">2023 &rarr;</a> &bull;
298 <a href="1065_2022.html">2022 &rarr;</a>
299</footer>
300
301</div>
302</body>
303</html>
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34</head>
35<body>
36<div class="container">
37
38<header>
39 <h1>filing guide &mdash; alexis k. mattos</h1>
40 <div class="subtitle">all forms, all years &bull; fill by hand &bull; updated april 7, 2026</div>
41</header>
42
43<div class="alert-box">
44 <strong class="negative">deadline: april 15, 2026.</strong> the 2022 individual return (refund expires), VT homestead declaration, and all 1065s should be mailed by this date. send everything certified mail with return receipt.
45</div>
46
47<!-- ══════════════════════════════════════════════ -->
48<!-- MASTER CHECKLIST -->
49<!-- ══════════════════════════════════════════════ -->
50
51<section>
52 <h2>master mailing checklist</h2>
53 <table>
54 <thead><tr><th>#</th><th>envelope</th><th>destination</th><th>instructions</th><th>status</th></tr></thead>
55 <tbody>
56 <tr><td>1</td><td>2022 federal 1040 + all schedules + W-2 copy B</td><td>IRS, Kansas City, MO 64999-<strong>0002</strong></td><td><a href="1040_2022.html">fill instructions &rarr;</a></td><td><span class="badge badge-yellow">ready</span></td></tr>
57 <tr><td>2</td><td>2022 VT IN-111 + W-2 copy 2</td><td>VT Dept of Taxes, PO Box 1779, Montpelier, VT 05601-1779</td><td><a href="vt_in111_2022.html">fill instructions &rarr;</a></td><td><span class="badge badge-yellow">ready</span></td></tr>
58 <tr><td>3</td><td>2022 form 1065 + K-1s + waiver</td><td>IRS, Kansas City, MO 64999-<strong>0045</strong></td><td><a href="1065_2022.html">fill instructions &rarr;</a></td><td><span class="badge badge-yellow">ready</span></td></tr>
59 <tr><td>4</td><td>2023 form 1065 + K-1s + waiver</td><td>IRS, Kansas City, MO 64999-<strong>0045</strong></td><td><a href="1065_2023.html">fill instructions &rarr;</a></td><td><span class="badge badge-yellow">ready</span></td></tr>
60 <tr><td>5</td><td>2024 form 1065 + K-1s + waiver</td><td>IRS, Kansas City, MO 64999-<strong>0045</strong></td><td><a href="1065_2024.html">fill instructions &rarr;</a></td><td><span class="badge badge-yellow">ready</span></td></tr>
61 <tr><td>6</td><td>2025 form 1065 + K-1s + waiver</td><td>IRS, Kansas City, MO 64999-<strong>0045</strong></td><td><a href="1065_2025.html">fill instructions &rarr;</a></td><td><span class="badge badge-yellow">ready</span></td></tr>
62 <tr><td>7</td><td>2025 VT HS-122 + HI-144</td><td>VT Dept of Taxes, Montpelier</td><td>&mdash;</td><td><span class="badge badge-red">not prepared</span></td></tr>
63 <tr><td>8</td><td>2025 federal 1040</td><td>IRS, Kansas City</td><td>&mdash;</td><td><span class="badge badge-red">blocked on 1099s</span></td></tr>
64 <tr><td>9</td><td>2025 VT IN-111</td><td>VT Dept of Taxes, Montpelier</td><td>&mdash;</td><td><span class="badge badge-red">blocked on 1099s</span></td></tr>
65 <tr><td>10-13</td><td>CA form 568 (2022-2025)</td><td>CA FTB, PO Box 942857, Sacramento, CA 94257-0501</td><td>&mdash;</td><td><span class="badge badge-red">not prepared</span></td></tr>
66 </tbody>
67 </table>
68
69 <div class="warn-box">
70 <strong class="warning">important:</strong> the 1065 address (64999-<strong>0045</strong>) is DIFFERENT from the 1040 address (64999-<strong>0002</strong>). do not mix them up.
71 </div>
72</section>
73
74<!-- ══════════════════════════════════════════════ -->
75<!-- JASON -->
76<!-- ══════════════════════════════════════════════ -->
77
78<section>
79 <h2>jason krueger &mdash; what he must do</h2>
80
81 <div class="alert-box">
82 <strong class="negative">2025 (required):</strong> jason must include his K-1 (-$542 ordinary loss) on his 2025 personal return (schedule E, part II) and file on time. if he does not, the rev. proc. 84-35 penalty waiver statement is false and the partnership could owe up to $490 in penalties for 2025.
83 </div>
84
85 <h3>what alexis gives jason</h3>
86 <table>
87 <thead><tr><th>year</th><th>document</th><th>his K-1 loss (49%)</th><th>what he does with it</th></tr></thead>
88 <tbody>
89 <tr><td><strong>2025</strong></td><td>K-1 copy B</td><td class="negative">-$542</td><td class="negative"><strong>MUST put on schedule E, part II of his 2025 return. MUST file on time.</strong></td></tr>
90 <tr><td>2024</td><td>K-1 copy B</td><td>-$541</td><td>optional: amend (1040-X) to claim loss. saves ~$100-120</td></tr>
91 <tr><td>2023</td><td>K-1 copy B</td><td>-$541</td><td>optional: amend. deadline 4/15/2027</td></tr>
92 <tr><td>2022</td><td>K-1 copy B</td><td>-$647</td><td>optional: amend. refund deadline 4/15/2026</td></tr>
93 </tbody>
94 </table>
95
96 <h3>how jason reports the K-1 on his 2025 return</h3>
97 <table>
98 <thead><tr><th>schedule E, part II field</th><th>value</th></tr></thead>
99 <tbody>
100 <tr><td>line 28, column A (name)</td><td>Articulate Research LLC</td></tr>
101 <tr><td>line 28, column B (type)</td><td>P (partnership)</td></tr>
102 <tr><td>line 28, column C (EIN)</td><td>83-0868324</td></tr>
103 <tr><td>line 28, column K (nonpassive loss)</td><td>-542</td></tr>
104 <tr><td>line 32</td><td>-542</td></tr>
105 <tr><td>line 41</td><td>-542</td></tr>
106 </tbody>
107 </table>
108 <div class="note">this flows to schedule 1, line 5, then to 1040 line 8 (other income). it reduces his taxable income by $542.</div>
109</section>
110
111<!-- ══════════════════════════════════════════════ -->
112<!-- IF BLOCKED -->
113<!-- ══════════════════════════════════════════════ -->
114
115<section>
116 <h2>if 2025 return is not ready by april 15</h2>
117 <table>
118 <thead><tr><th>item</th><th>details</th></tr></thead>
119 <tbody>
120 <tr><td>what to file</td><td><strong>form 4868</strong> &mdash; application for automatic extension of time to file</td></tr>
121 <tr><td>new deadline</td><td>october 15, 2026</td></tr>
122 <tr><td>payment</td><td>$0 &mdash; no payment required since alexis is owed a refund</td></tr>
123 <tr><td>how</td><td>one-page form. fill in name, address, SSN, estimated tax = 0, payments = 0. sign and mail to IRS Kansas City</td></tr>
124 <tr><td>VT extension</td><td>vermont automatically extends if you file a federal extension. no separate VT form needed</td></tr>
125 <tr><td>HS-122</td><td>file separately &mdash; do NOT wait for the individual return. the homestead declaration has its own april 15 deadline</td></tr>
126 </tbody>
127 </table>
128</section>
129
130<!-- ══════════════════════════════════════════════ -->
131<!-- REFERENCE -->
132<!-- ══════════════════════════════════════════════ -->
133
134<section>
135 <h2>reference &mdash; partnership info</h2>
136 <table>
137 <thead><tr><th>field</th><th>value</th></tr></thead>
138 <tbody>
139 <tr><td>partnership name</td><td>ARTICULATE RESEARCH LLC</td></tr>
140 <tr><td>EIN</td><td>83-0868324</td></tr>
141 <tr><td>address</td><td>140 9TH ST, SAN FRANCISCO, CA 94103</td></tr>
142 <tr><td>business activity</td><td>SOFTWARE</td></tr>
143 <tr><td>product/service</td><td>DATA CONSULTING</td></tr>
144 <tr><td>business code</td><td>541519</td></tr>
145 <tr><td>date started</td><td>01/23/2017</td></tr>
146 <tr><td>accounting method</td><td>Cash</td></tr>
147 <tr><td>number of K-1s</td><td>2</td></tr>
148 <tr><td>alexis mattos</td><td>SSN 606-07-1293 &bull; 51% &bull; 423 Main St, Greensboro Bend, VT 05842</td></tr>
149 <tr><td>jason krueger</td><td>SSN 391-04-1752 &bull; 49% &bull; 783 Verano Ave, Sonoma, CA 95476</td></tr>
150 </tbody>
151 </table>
152</section>
153
154<section>
155 <h2>rev. proc. 84-35 penalty waiver statement</h2>
156 <div class="note">print this text on a separate sheet. sign it. attach to the front of each 1065. one copy per year (4 total).</div>
157 <div class="code-block" style="background: var(--surface2); border: 1px solid var(--border); border-radius: 6px; padding: 1rem; font-size: 0.8rem; white-space: pre-wrap; color: var(--text-dim);">PENALTY RELIEF REQUESTED UNDER REVENUE PROCEDURE 84-35
158
159This partnership had 2 partners during the tax year, both natural
160persons (U.S. citizens). All partnership items were allocated
161proportionately (51/49). Each partner timely filed their individual
162income tax return and reported their full share of all partnership items.
163
164Partnership: Articulate Research LLC
165EIN: 83-0868324
166Partners: Alexis K Mattos (51%), Jason Krueger (49%)
167
168Signed under penalty of perjury,
169
170
171_________________________________ _______________
172Alexis Mattos, Member Date
173
174
175Citation: Revenue Procedure 84-35, 1984-1 C.B. 509
176Confirmed applicable post-2018: IRS PMTA 2020-01</div>
177</section>
178
179<footer>
180 <a href="/Taxes%202025/tax_review_2025.html">&larr; back to tax review</a> &bull; updated april 7, 2026
181</footer>
182
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1<!DOCTYPE html>
2<html lang="en">
3<head>
4<meta charset="UTF-8">
5<meta name="viewport" content="width=device-width, initial-scale=1.0">
6<title>VT Form IN-111 (2022) - Fill Instructions</title>
7<style>
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27</style>
28</head>
29<body>
30<div class="container">
31
32<header>
33 <h1>VT form IN-111 &mdash; 2022</h1>
34 <div class="sub">vermont individual income tax return &bull; alexis k. mattos &bull; <a href="index.html">&larr; filing guide</a></div>
35</header>
36
37<div class="alert-box">
38 <strong>what goes in the envelope:</strong><br>
39 1. VT form IN-111 (2 pages)<br>
40 2. W-2 copy 2 ("to be filed with employee's STATE tax return")<br><br>
41 <strong>sign:</strong> page 2, signature section. write the date.<br>
42 <strong>mail to:</strong> Vermont Department of Taxes, PO Box 1779, Montpelier, VT 05601-1779<br>
43 <strong>send:</strong> certified mail with return receipt requested
44</div>
45
46<!-- ══════════════════════════════════════════════ -->
47<!-- PAGE 1 -->
48<!-- ══════════════════════════════════════════════ -->
49
50<section>
51 <h2>page 1</h2>
52
53 <h3>taxpayer information</h3>
54 <table>
55 <thead><tr><th>field</th><th>write this</th></tr></thead>
56 <tbody>
57 <tr><td>last name</td><td>MATTOS</td></tr>
58 <tr><td>first name</td><td>ALEXIS</td></tr>
59 <tr><td>middle initial</td><td>K</td></tr>
60 <tr><td>SSN</td><td>606-07-1293</td></tr>
61 <tr><td>mailing address</td><td>423 MAIN ST</td></tr>
62 <tr><td>physical street address</td><td>423 MAIN ST</td></tr>
63 <tr><td>city</td><td>GREENSBORO BEND</td></tr>
64 <tr><td>state</td><td>VT</td></tr>
65 <tr><td>ZIP</td><td>05842</td></tr>
66 <tr><td>school district code</td><td>083</td></tr>
67 <tr><td>filing status</td><td>Single</td></tr>
68 </tbody>
69 </table>
70
71 <h3>income (lines 1-3)</h3>
72 <table>
73 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
74 <tbody>
75 <tr><td><strong>1</strong></td><td>federal adjusted gross income (from 1040 line 11)</td><td><strong>2,648</strong></td></tr>
76 <tr><td>2</td><td>additions to income</td><td>0</td></tr>
77 <tr><td><strong>3</strong></td><td>adjusted income</td><td><strong>2,648</strong></td></tr>
78 </tbody>
79 </table>
80
81 <h3>deductions (lines 4-6)</h3>
82 <table>
83 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
84 <tbody>
85 <tr><td><strong>4</strong></td><td>standard deduction or itemized</td><td><strong>6,500</strong></td></tr>
86 <tr><td>4 dropdown</td><td>select the standard deduction option</td><td>6500 (VT standard deduction for single, 2022)</td></tr>
87 <tr><td>5a</td><td>number of personal exemptions</td><td>1</td></tr>
88 <tr><td>5b-5c</td><td>dependents</td><td>leave blank</td></tr>
89 <tr><td>5d</td><td>total exemptions</td><td>1</td></tr>
90 <tr><td>5e</td><td>exemption amount ($4,500 x 1)</td><td>4,500</td></tr>
91 <tr><td><strong>6</strong></td><td>total deductions (line 4 + line 5e)</td><td><strong>11,000</strong></td></tr>
92 </tbody>
93 </table>
94
95 <h3>taxable income and tax (lines 7-16)</h3>
96 <table>
97 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
98 <tbody>
99 <tr><td>7</td><td>VT taxable income (line 3 minus line 6, not less than 0)</td><td>0</td></tr>
100 <tr><td>8</td><td>income tax</td><td>0</td></tr>
101 <tr><td>9</td><td>addition to tax (from IN-119)</td><td>0</td></tr>
102 <tr><td>10</td><td>total tax before credits</td><td>0</td></tr>
103 <tr><td>11</td><td>credits</td><td>0</td></tr>
104 <tr><td>12</td><td>net income tax</td><td>0</td></tr>
105 <tr><td>13</td><td>other taxes</td><td>0</td></tr>
106 <tr><td>14</td><td>total tax</td><td>0</td></tr>
107 <tr><td>15</td><td>VT percent of income (for part-year/nonresidents)</td><td>100.0000</td></tr>
108 <tr><td>16</td><td>allocated tax</td><td>0</td></tr>
109 </tbody>
110 </table>
111 <div class="note">line 15 = 100% because alexis was a full-year VT resident for 2022 (she moved to VT during the year &mdash; but for simplicity the return treats her as full-year resident). if part-year, this would be prorated.</div>
112</section>
113
114<!-- ══════════════════════════════════════════════ -->
115<!-- PAGE 2 -->
116<!-- ══════════════════════════════════════════════ -->
117
118<section>
119 <h2>page 2</h2>
120
121 <h3>use tax and payments (lines 17-28)</h3>
122 <table>
123 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
124 <tbody>
125 <tr><td>17</td><td>earned income tax credit</td><td>0</td></tr>
126 <tr><td>18</td><td>child/dependent care credit</td><td>0</td></tr>
127 <tr><td>19</td><td>other credits</td><td>0</td></tr>
128 <tr><td>20</td><td>total credits</td><td>0</td></tr>
129 <tr><td>21</td><td>use tax</td><td>0</td></tr>
130 <tr><td>21 checkbox</td><td>"no use tax due"</td><td>check <strong>Yes</strong></td></tr>
131 <tr><td>22</td><td>total tax + use tax</td><td>0</td></tr>
132 <tr><td>23a-23e</td><td>estimated payments</td><td>0 (all)</td></tr>
133 <tr><td>24</td><td>total estimated payments</td><td>0</td></tr>
134 <tr><td><strong>25a</strong></td><td><strong>VT tax withheld (from W-2)</strong></td><td><strong>30</strong></td></tr>
135 <tr><td>25b-25e</td><td>other withholding</td><td>0</td></tr>
136 <tr><td><strong>25f</strong></td><td><strong>total withholding</strong></td><td><strong>30</strong></td></tr>
137 <tr><td><strong>26</strong></td><td><strong>total payments + credits</strong></td><td><strong>30</strong></td></tr>
138 <tr><td>27a</td><td>amount owed</td><td>0</td></tr>
139 <tr><td>27b</td><td>penalty/interest</td><td>0</td></tr>
140 <tr><td><strong>28</strong></td><td><strong>overpayment / refund</strong></td><td><strong>30</strong></td></tr>
141 </tbody>
142 </table>
143
144 <h3>refund (lines 29-31)</h3>
145 <table>
146 <thead><tr><th>line</th><th>description</th><th>write this</th></tr></thead>
147 <tbody>
148 <tr><td>29</td><td>apply to next year's estimated tax</td><td>0</td></tr>
149 <tr><td>30</td><td>VT green up / other donations</td><td>0</td></tr>
150 <tr><td>31</td><td>net refund</td><td>leave blank or 30 (same as line 28 if no donations)</td></tr>
151 </tbody>
152 </table>
153
154 <h3>signature</h3>
155 <table>
156 <thead><tr><th>field</th><th>write this</th></tr></thead>
157 <tbody>
158 <tr><td>taxpayer date of birth</td><td>05/29/1982</td></tr>
159 <tr><td>phone number</td><td>628-204-9396</td></tr>
160 <tr><td>signature</td><td>alexis signs here</td></tr>
161 <tr><td>date</td><td>the date she signs</td></tr>
162 </tbody>
163 </table>
164</section>
165
166<section>
167 <h2>summary</h2>
168 <table>
169 <thead><tr><th>item</th><th>amount</th></tr></thead>
170 <tbody>
171 <tr><td>federal AGI (1040 line 11)</td><td>$2,648</td></tr>
172 <tr><td>VT standard deduction</td><td>$6,500</td></tr>
173 <tr><td>VT personal exemption</td><td>$4,500</td></tr>
174 <tr><td>VT taxable income</td><td>$0</td></tr>
175 <tr><td>VT tax</td><td>$0</td></tr>
176 <tr><td>VT withheld</td><td>$30</td></tr>
177 <tr><td class="positive"><strong>VT refund</strong></td><td class="positive"><strong>$30</strong></td></tr>
178 </tbody>
179 </table>
180</section>
181
182<footer>
183 <a href="index.html">&larr; filing guide</a> &bull;
184 <a href="1040_2022.html">2022 federal 1040 &rarr;</a> &bull;
185 <a href="1065_2022.html">2022 form 1065 &rarr;</a>
186</footer>
187
188</div>
189</body>
190</html>
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1<!DOCTYPE html>
2<html lang="en">
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4<meta charset="UTF-8">
5<meta name="viewport" content="width=device-width, initial-scale=1.0">
6<title>Ashes - Tax Prep Dashboard</title>
7<style>
8 :root {
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11 --green: #34d399; --red: #f87171; --yellow: #fbbf24; --orange: #fb923c;
12 }
13 * { margin: 0; padding: 0; box-sizing: border-box; }
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40</style>
41</head>
42<body>
43<div class="container">
44
45<header>
46 <h1>Ashes - Tax Preparation</h1>
47 <div class="subtitle">Alexis K. Mattos | Tax Years 2022-2025</div>
48</header>
49
50<!-- REVIEW DASHBOARDS -->
51<section>
52 <h2>Review Dashboards</h2>
53 <div class="card-grid">
54 <div class="card">
55 <div class="label">2025 Tax Year</div>
56 <a href="Taxes%202025/tax_review_2025.html">2025 Tax Review</a><span class="tag tag-review">review</span>
57 <div class="desc">Overall status, income summary, deductions, and filing checklist for 2025</div>
58 </div>
59 <div class="card">
60 <div class="label">2022 Tax Year</div>
61 <a href="Finances/2022%20tax%20prep/2022_tax_review.html">2022 Tax Review</a><span class="tag tag-review">review</span>
62 <div class="desc">Income, deductions, and computed amounts for the 2022 return</div>
63 </div>
64 <div class="card">
65 <div class="label">2022 Filing Instructions</div>
66 <a href="Finances/2022%20tax%20prep/2022_how_to_file.html">How to File 2022 Return</a><span class="tag tag-file">instructions</span>
67 <div class="desc">Step-by-step mailing instructions for federal (IRS) and Vermont</div>
68 </div>
69 <div class="card">
70 <div class="label">All Years</div>
71 <a href="filing_guide/index.html">Filing Guide - All Forms</a><span class="tag tag-file">instructions</span>
72 <div class="desc">Line-by-line manual fill instructions for every form, every year (1065s, 1040, K-1s, IN-111)</div>
73 </div>
74 </div>
75</section>
76
77<!-- 2022 INDIVIDUAL RETURN -->
78<section>
79 <h2>2022 Individual Return - Filled Forms</h2>
80 <div class="card-grid">
81 <div class="card">
82 <div class="label">Complete Return</div>
83 <a href="Finances/2022%20tax%20prep/filled_forms/COMPLETE_RETURN_alexis_mattos_2022.pdf">Complete Return (all forms merged)</a><span class="tag tag-print">print</span>
84 <div class="desc">Single PDF with all federal forms for review</div>
85 </div>
86 </div>
87 <h3>Federal Forms</h3>
88 <ul class="file-list">
89 <li><a href="Finances/2022%20tax%20prep/filled_forms/1040_FILLED_alexis_mattos_2022.pdf">Form 1040</a><span class="tag tag-print">print</span></li>
90 <li><a href="Finances/2022%20tax%20prep/filled_forms/schedule_1_FILLED_alexis_mattos_2022.pdf">Schedule 1</a><span class="tag tag-print">print</span></li>
91 <li><a href="Finances/2022%20tax%20prep/filled_forms/schedule_2_FILLED_alexis_mattos_2022.pdf">Schedule 2</a></li>
92 <li><a href="Finances/2022%20tax%20prep/filled_forms/schedule_c_FILLED_alexis_mattos_2022.pdf">Schedule C</a><span class="tag tag-print">print</span></li>
93 <li><a href="Finances/2022%20tax%20prep/filled_forms/schedule_d_FILLED_alexis_mattos_2022.pdf">Schedule D</a></li>
94 <li><a href="Finances/2022%20tax%20prep/filled_forms/schedule_e_FILLED_alexis_mattos_2022.pdf">Schedule E</a></li>
95 <li><a href="Finances/2022%20tax%20prep/filled_forms/schedule_se_FILLED_alexis_mattos_2022.pdf">Schedule SE</a><span class="tag tag-print">print</span></li>
96 <li><a href="Finances/2022%20tax%20prep/filled_forms/form_8949_st_FILLED_alexis_mattos_2022.pdf">Form 8949 (Short-Term)</a></li>
97 <li><a href="Finances/2022%20tax%20prep/filled_forms/form_8949_lt_FILLED_alexis_mattos_2022.pdf">Form 8949 (Long-Term)</a></li>
98 <li><a href="Finances/2022%20tax%20prep/filled_forms/statement_1_other_expenses.txt">Statement 1 - Other Expenses Detail</a><span class="tag tag-print">print</span></li>
99 <li><a href="Finances/2022%20tax%20prep/filled_forms/form_8949_lt_statement.txt">Form 8949 Long-Term Statement</a></li>
100 </ul>
101 <h3>Vermont</h3>
102 <ul class="file-list">
103 <li><a href="Finances/2022%20tax%20prep/filled_forms/VT_IN111_FILLED_alexis_mattos_2022.pdf">VT Form IN-111</a><span class="tag tag-print">print</span></li>
104 </ul>
105</section>
106
107<!-- 1065 PARTNERSHIP RETURNS -->
108<section>
109 <h2>Articulate Research LLC - Partnership Returns (1065)</h2>
110 <h3>2025</h3>
111 <ul class="file-list">
112 <li><a href="Finances/Articulate%20Research%20Finances/1065_filings/1065_COMPLETE_2025.pdf">1065 Complete Return 2025</a></li>
113 <li><a href="Finances/Articulate%20Research%20Finances/1065_filings/1065_FILLED_2025.pdf">Form 1065 (2025)</a></li>
114 <li><a href="Finances/Articulate%20Research%20Finances/1065_filings/K1_alexis_2025.pdf">Schedule K-1 - Alexis (2025)</a></li>
115 <li><a href="Finances/Articulate%20Research%20Finances/1065_filings/K1_jason_2025.pdf">Schedule K-1 - Jason (2025)</a></li>
116 </ul>
117 <h3>2024</h3>
118 <ul class="file-list">
119 <li><a href="Finances/Articulate%20Research%20Finances/1065_filings/1065_COMPLETE_2024.pdf">1065 Complete Return 2024</a></li>
120 <li><a href="Finances/Articulate%20Research%20Finances/1065_filings/1065_FILLED_2024.pdf">Form 1065 (2024)</a></li>
121 <li><a href="Finances/Articulate%20Research%20Finances/1065_filings/K1_alexis_2024.pdf">Schedule K-1 - Alexis (2024)</a></li>
122 <li><a href="Finances/Articulate%20Research%20Finances/1065_filings/K1_jason_2024.pdf">Schedule K-1 - Jason (2024)</a></li>
123 </ul>
124 <h3>2023</h3>
125 <ul class="file-list">
126 <li><a href="Finances/Articulate%20Research%20Finances/1065_filings/1065_COMPLETE_2023.pdf">1065 Complete Return 2023</a></li>
127 <li><a href="Finances/Articulate%20Research%20Finances/1065_filings/1065_FILLED_2023.pdf">Form 1065 (2023)</a></li>
128 <li><a href="Finances/Articulate%20Research%20Finances/1065_filings/K1_alexis_2023.pdf">Schedule K-1 - Alexis (2023)</a></li>
129 <li><a href="Finances/Articulate%20Research%20Finances/1065_filings/K1_jason_2023.pdf">Schedule K-1 - Jason (2023)</a></li>
130 </ul>
131 <h3>2022</h3>
132 <ul class="file-list">
133 <li><a href="Finances/Articulate%20Research%20Finances/1065_filings/1065_COMPLETE_2022.pdf">1065 Complete Return 2022</a></li>
134 <li><a href="Finances/Articulate%20Research%20Finances/1065_filings/1065_FILLED_2022.pdf">Form 1065 (2022)</a></li>
135 <li><a href="Finances/Articulate%20Research%20Finances/1065_filings/K1_alexis_2022.pdf">Schedule K-1 - Alexis (2022)</a></li>
136 <li><a href="Finances/Articulate%20Research%20Finances/1065_filings/K1_jason_2022.pdf">Schedule K-1 - Jason (2022)</a></li>
137 </ul>
138 <h3>Filing Reference</h3>
139 <ul class="file-list">
140 <li><a href="Finances/Articulate%20Research%20Finances/1065_filings/1065_filing_instructions.txt">1065 Filing Instructions</a></li>
141 <li><a href="Finances/Articulate%20Research%20Finances/1065_filings/rev_proc_84-35_waiver_statement.txt">Rev. Proc. 84-35 Waiver Statement</a></li>
142 </ul>
143</section>
144
145<!-- 2025 SOURCE DOCUMENTS -->
146<section>
147 <h2>2025 Source Documents</h2>
148 <h3>Income</h3>
149 <ul class="file-list">
150 <li><a href="Taxes%202025/W2_2025.pdf">W-2 (2025)</a></li>
151 <li><a href="Taxes%202025/2025_SoFi_Form-1099-INT.pdf">SoFi 1099-INT</a></li>
152 <li><a href="Taxes%202025/Alexis_Mattos-Vabre.pdf">Alexis Mattos-Vabre</a></li>
153 </ul>
154 <h3>Capital Gains / Brokerage</h3>
155 <ul class="file-list">
156 <li><a href="Taxes%202025/sofi_investing_2025.pdf">SoFi Investing</a></li>
157 <li><a href="Taxes%202025/capital%20gains/CONSOLIDATED_1099-2026-02-27-4XH33920.pdf">Consolidated 1099</a></li>
158 <li><a href="Taxes%202025/capital%20gains/coinbase2025.pdf">Coinbase</a></li>
159 <li><a href="Taxes%202025/capital%20gains/binanceUS2025.pdf">Binance US</a></li>
160 <li><a href="Taxes%202025/capital%20gains/okcoin_2025_gainloss.pdf">OKCoin</a></li>
161 <li><a href="Taxes%202025/capital%20gains/okx_2025_1099.pdf">OKX 1099</a></li>
162 <li><a href="Taxes%202025/capital%20gains/Alpaca_2026-alm.1.A.882504340.pdf">Alpaca</a></li>
163 </ul>
164</section>
165
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