Form
1040
2013
(99)
Department of the Treasury—Internal Revenue Service
U.S. Individual Income Tax Return
For the year Jan. 1–Dec. 31, 2013, or other tax year beginning
OMB No. 1545-0074
, 2013, ending
IRS Use Only—Do not write or staple in this space.
See separate instructions.
, 20
Your social security number
Last name
Your first name and initial
Branden K
530-91-6565
McKinnon
Spouse’s social security number
Last name
If a joint return, spouse’s first name and initial
Apt. no.
Home address (number and street). If you have a P.O. box, see instructions.
▲
4950 Eiasn Ave
City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).
Presidential Election Campaign
Check here if you, or your spouse if filing
jointly, want $3 to go to this fund. Checking
Foreign postal code
a box below will not change your tax or
refund.
You
Spouse
Reno NV 89506
Foreign country name
Filing Status
Check only one
box.
Exemptions
Foreign province/state/county
1
4
Single
Married filing jointly (even if only one had income)
2
3
c
Head of household (with qualifying person). (See instructions.) If
the qualifying person is a child but not your dependent, enter this
child’s name here. ▶
Married filing separately. Enter spouse’s SSN above
and full name here. ▶
6a
b
5
Qualifying widow(er) with dependent child
Yourself. If someone can claim you as a dependent, do not check box 6a .
Spouse
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Dependents:
(1) First name
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(2) Dependent’s
social security number
Last name
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(4) ✓ if child under age 17
qualifying for child tax credit
(see instructions)
(3) Dependent’s
relationship to you
Dependents on 6c
not entered above
d
Attach Form(s)
W-2 here. Also
attach Forms
W-2G and
1099-R if tax
was withheld.
If you did not
get a W-2,
see instructions.
Adjusted
Gross
Income
Boxes checked
on 6a and 6b
No. of children
on 6c who:
• lived with you
• did not live with
you due to divorce
or separation
(see instructions)
If more than four
dependents, see
instructions and
check here ▶
Income
Make sure the SSN(s) above
and on line 6c are correct.
Total number of exemptions claimed
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7
Wages, salaries, tips, etc. Attach Form(s) W-2
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8a
b
9a
Taxable interest. Attach Schedule B if required .
Tax-exempt interest. Do not include on line 8a .
Ordinary dividends. Attach Schedule B if required
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SCH
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7
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8a
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9a
10
11
Qualified dividends . . . . . . . . . . .
9b
Taxable refunds, credits, or offsets of state and local income taxes
Alimony received . . . . . . . . . . . . . . .
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10
11
12
13
14
Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . .
Capital gain or (loss). Attach Schedule D if required. If not required, check here ▶
Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . .
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12
13
14
15a
16a
17
IRA distributions .
15a
b Taxable amount
. . .
Pensions and annuities 16a
b Taxable amount
. . .
Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E
15b
16b
17
18
19
20a
Farm income or (loss). Attach Schedule F .
Unemployment compensation . . . .
Social security benefits 20a
18
19
20b
21
22
Other income. List type and amount
Combine the amounts in the far right column for lines 7 through 21. This is your total income
23
Educator expenses
24
Certain business expenses of reservists, performing artists, and
fee-basis government officials. Attach Form 2106 or 2106-EZ
25
Health savings account deduction. Attach Form 8889
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24
25
26
27
28
Moving expenses. Attach Form 3903 . . . . . .
Deductible part of self-employment tax. Attach Schedule SE .
Self-employed SEP, SIMPLE, and qualified plans
. .
26
27
28
29
30
31a
Self-employed health insurance deduction
Penalty on early withdrawal of savings . .
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32
33
34
Alimony paid b Recipient’s SSN ▶
IRA deduction . . . . . . .
Student loan interest deduction . .
Tuition and fees. Attach Form 8917 .
29
30
31a
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33
34
35
36
37
Domestic production activities deduction. Attach Form 8903
35
Add lines 23 through 35 . . . . . . . . . . . . .
Subtract line 36 from line 22. This is your adjusted gross income
b
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8b
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b Taxable amount
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▶
Add numbers on
lines above ▶
230.
-2,949.
6,401.
21
22
3,682.
23
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For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. BAA
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▶
36
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REV 05/19/14 Intuit.cg.cfp.sp
Form
3,682.
1040 (2013)
Page 2
3,682.
Form 1040 (2013)
Tax and
Credits
Standard
Deduction
for—
• People who
check any
box on line
39a or 39b or
who can be
claimed as a
dependent,
see
instructions.
• All others:
Single or
Married filing
separately,
$6,100
Married filing
jointly or
Qualifying
widow(er),
$12,200
Head of
household,
$8,950
Other
Taxes
38
Amount from line 37 (adjusted gross income)
39a
Check
if:
If you have a
qualifying
child, attach
Schedule EIC.
Refund
Sign
Here
Paid
Preparer
Use Only
.
You were born before January 2, 1949,
Spouse was born before January 2, 1949,
.
.
Blind.
Blind.
.
}
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38
.
Total boxes
checked ▶ 39a
39b
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42
43
Exemptions. If line 38 is $150,000 or less, multiply $3,900 by the number on line 6d. Otherwise, see instructions
Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . .
Form 4972 c
Tax (see instructions). Check if any from: a
Form(s) 8814 b
44
45
46
Alternative minimum tax (see instructions). Attach Form 6251 .
Add lines 44 and 45 . . . . . . . . . . . . . .
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b
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8919
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Foreign tax credit. Attach Form 1116 if required .
Credit for child and dependent care expenses. Attach Form 2441
47
48
49
50
51
Education credits from Form 8863, line 19 . . . . .
Retirement savings contributions credit. Attach Form 8880
Child tax credit. Attach Schedule 8812, if required . . .
49
50
51
52
53
54
55
Residential energy credits. Attach Form 5695 . . . .
52
3800 b
8801 c
Other credits from Form: a
53
Add lines 47 through 53. These are your total credits . . . . .
Subtract line 54 from line 46. If line 54 is more than line 46, enter -0-
56
57
Self-employment tax. Attach Schedule SE . . . .
Unreported social security and Medicare tax from Form:
58
59a
b
Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required
Household employment taxes from Schedule H
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a
4137
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First-time homebuyer credit repayment. Attach Form 5405 if required . . . .
Form 8959 b
Form 8960 c
Instructions; enter code(s)
Taxes from: a
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Add lines 55 through 60. This is your total tax
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Federal income tax withheld from Forms W-2 and 1099 . .
2013 estimated tax payments and amount applied from 2012 return
64a
b
Earned income credit (EIC) . . . . . .
Nontaxable combat pay election
64b
Additional child tax credit. Attach Schedule 8812 .
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62
63
64a
2,682.
269.
269.
269.
58
59a
59b
60
61
▶
269.
576.
65
66
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67
68
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69
70
71
72
Excess social security and tier 1 RRTA tax withheld . . . .
69
Credit for federal tax on fuels. Attach Form 4136 . . . .
70
Credits from Form: a
2439 b
Reserved c
8885 d
71
Add lines 62, 63, 64a, and 65 through 71. These are your total payments .
73
If line 72 is more than line 61, subtract line 61 from line 72. This is the amount you overpaid
74a
b
d
Amount of line 73 you want refunded to you. If Form 8888 is attached, check here . ▶
Routing number
Checking
Savings
1 2 1 2 0 1 8 1 4 ▶ c Type:
Account number
5 0 0 0 0 0 6 0 8 9
Amount of line 73 you want applied to your 2014 estimated tax ▶ 75
Amount you owe. Subtract line 72 from line 61. For details on how to pay, see instructions ▶
67
68
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Phone
no. ▶
72
73
▶
77
77
Estimated tax penalty (see instructions) . . . . . . .
Do you want to allow another person to discuss this return with the IRS (see instructions)?
Designee’s
name ▶
43
55
56
57
American opportunity credit from Form 8863, line 8 .
Reserved . . . . . . . . . . . . .
Amount paid with request for extension to file . .
75
76
1,000.
2,682.
54
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40
41
42
44
45
46
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62
63
65
66
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47
48
576.
307.
307.
74a
76
Yes. Complete below.
No
Personal identification
▶
number (PIN)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief,
they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
Spouse’s signature. If a joint return, both must sign.
Date
Spouse’s occupation
▲
Joint return? See
instructions.
Keep a copy for
your records.
.
Itemized deductions (from Schedule A) or your standard deduction (see left margin)
Subtract line 40 from line 38
. . . . . . . . . . . . . . . . .
▶
Third Party
Designee
.
40
41
Direct deposit?
See
▶
instructions.
Amount
You Owe
.
If your spouse itemizes on a separate return or you were a dual-status alien, check here ▶
b
60
61
Payments
{
.
unemployed
Print/Type preparer’s name
Firm’s name
Daytime phone number
▶
Firm’s address ▶
Preparer’s signature
Self-Prepared
(775)813-3569
If the IRS sent you an Identity Protection
PIN, enter it
here (see inst.)
PTIN
Check
if
self-employed
Date
Firm's EIN
▶
Phone no.
REV 05/19/14 Intuit.cg.cfp.sp
Form 1040 (2013)
Profit or Loss From Business
SCHEDULE C
(Form 1040)
OMB No. 1545-0074
information on Schedule C and its instructions, go to www.irs.gov/schedulec.
a Attach to Form 1040, 1040NR, or 1041; partnerships generally must file Form 1065.
Name of proprietor
Attachment
Sequence No. 09
Social security number (SSN)
Branden K McKinnon
A
2013
(Sole Proprietorship)
a For
Department of the Treasury
Internal Revenue Service (99)
530-91-6565
B Enter code from instructions
Principal business or profession, including product or service (see instructions)
musician
a
9 9 9 9 9 9
D Employer ID number (EIN), (see instr.)
C
Business name. If no separate business name, leave blank.
E
Business address (including suite or room no.)
F
G
H
Reno, NV 89506
City, town or post office, state, and ZIP code
Cash
(2)
Accrual
(3)
Other (specify) a
Accounting method:
(1)
Did you “materially participate” in the operation of this business during 2013? If “No,” see instructions for limit on losses
If you started or acquired this business during 2013, check here . . . . . . . . . . . . . . . . .
I
J
Did you make any payments in 2013 that would require you to file Form(s) 1099? (see instructions) .
If "Yes," did you or will you file required Forms 1099? . . . . . . . . . . . . . .
Part I
a
4950 Eiasn Ave
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Yes
No
Yes
Yes
No
No
a
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Income
2
3
Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on
Form W-2 and the “Statutory employee” box on that form was checked . . . . . . . . . a
Returns and allowances . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . .
4
5
6
Cost of goods sold (from line 42) . . . . . . . . . . . . . . . . . . .
Gross profit. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . .
Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) .
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4
5
6
1,800.
7
Gross income. Add lines 5 and 6 .
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a
7
1,800.
1
Part II
8
Advertising .
9
Car and truck expenses (see
instructions) . . . . .
Commissions and fees .
10
11
12
13
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Contract labor (see instructions)
Depletion . . . . .
Depreciation and section 179
expense
deduction
(not
included in Part III) (see
instructions) . . . . .
14
Employee benefit programs
(other than on line 19) . .
Insurance (other than health)
15
16
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1,800.
2
3
1,800.
Enter expenses for business use of your home only on line 30.
Expenses
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1
8
9
10
11
12
18
Office expense (see instructions)
18
19
20
Pension and profit-sharing plans .
Rent or lease (see instructions):
Vehicles, machinery, and equipment
19
20a
Other business property . . .
Repairs and maintenance . . .
Supplies (not included in Part III) .
20b
21
22
Taxes and licenses . . . . .
Travel, meals, and entertainment:
Travel . . . . . . . . .
23
24a
25
Deductible meals and
entertainment (see instructions) .
Utilities . . . . . . . .
24b
25
26
27a
b
Wages (less employment credits) .
Other expenses (from line 48) . .
Reserved for future use . . .
26
27a
27b
1,200.
1,200.
a
b
21
22
23
24
13
a
14
15
b
17
Interest:
Mortgage (paid to banks, etc.)
Other . . . . . .
Legal and professional services
28
Total expenses before expenses for business use of home. Add lines 8 through 27a .
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28
29
30
Tentative profit or (loss). Subtract line 28 from line 7 .
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29
a
b
16a
16b
17
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. Use the Simplified
. . . . . . .
Net profit or (loss). Subtract line 30 from line 29.
• If a profit, enter on both Form 1040, line 12 (or Form 1040NR, line 13) and on Schedule SE, line 2.
(If you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3.
• If a loss, you must go to line 32.
32
720.
1,509.
4,749.
-2,949.
Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829
unless using the simplified method (see instructions).
Simplified method filers only: enter the total square footage of: (a) your home:
and (b) the part of your home used for business:
Method Worksheet in the instructions to figure the amount to enter on line 30
31
.
120.
If you have a loss, check the box that describes your investment in this activity (see instructions).
• If you checked 32a, enter the loss on both Form 1040, line 12, (or Form 1040NR, line 13) and
on Schedule SE, line 2. (If you checked the box on line 1, see the line 31 instructions). Estates and
trusts, enter on Form 1041, line 3.
• If you checked 32b, you must attach Form 6198. Your loss may be limited.
For Paperwork Reduction Act Notice, see the separate instructions.
BAA
}
}
REV 03/03/14 Intuit.cg.cfp.sp
30
31
32a
32b
-2,949.
All investment is at risk.
Some investment is not
at risk.
Schedule C (Form 1040) 2013
Page 2
Schedule C (Form 1040) 2013
Part III
Cost of Goods Sold (see instructions)
33
Method(s) used to
value closing inventory:
34
Was there any change in determining quantities, costs, or valuations between opening and closing inventory?
If “Yes,” attach explanation . . . . . . . . . . . . . . . . . . . . . . . . .
Cost
a
b
Lower of cost or market
c
Other (attach explanation)
35
Inventory at beginning of year. If different from last year’s closing inventory, attach explanation .
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35
36
Purchases less cost of items withdrawn for personal use
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36
37
Cost of labor. Do not include any amounts paid to yourself .
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37
38
Materials and supplies
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38
39
Other costs .
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39
40
Add lines 35 through 39 .
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40
41
Inventory at end of year .
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41
42
Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 .
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42
Part IV
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Yes
.
Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9
and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must
file Form 4562.
a
43
When did you place your vehicle in service for business purposes? (month, day, year)
44
Of the total number of miles you drove your vehicle during 2013, enter the number of miles you used your vehicle for:
a
No
Business
b Commuting (see instructions)
Yes
No
45
Was your vehicle available for personal use during off-duty hours?
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46
Do you (or your spouse) have another vehicle available for personal use?.
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Yes
No
47a
Do you have evidence to support your deduction?
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Yes
No
If “Yes,” is the evidence written?
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Yes
No
b
Part V
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c Other
Other Expenses. List below business expenses not included on lines 8–26 or line 30.
Music Scores (Real Books)
100.
Keyboard
82.
Music Stand
90.
Drum Heads
139.
Saxophone Case
65.
Bass Strings, Strap and Bass Pedal
125.
Kindle
189.
Computer Upgrades & Ram
719.
48
Total other expenses. Enter here and on line 27a .
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REV 03/03/14 Intuit.cg.cfp.sp
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48
1,509.
Schedule C (Form 1040) 2013
Form
8615
Department of the Treasury
Internal Revenue Service (99)
Tax for Certain Children Who
Have Unearned Income
▶
OMB No. 1545-0074
2013
▶ Attach only to the child's Form 1040, Form 1040A, or Form 1040NR.
Information about Form 8615 and its separate instructions is at www.irs.gov/form8615.
Attachment
Sequence No. 33
Child's social security number
Child’s name shown on return
Branden K McKinnon
530-91-6565
Before you begin: If the child, the parent, or any of the parent’s other children for whom Form 8615 must be filed must use the Schedule
D Tax Worksheet or has income from farming or fishing, see Pub. 929, Tax Rules for Children and Dependents. It
explains how to figure the child’s tax using the Schedule D Tax Worksheet or Schedule J (Form 1040).
A
B
Parent’s name (first, initial, and last). Caution: See instructions before completing.
Parent’s social security number
Dennis McKinnon
C
567-88-4601
Parent’s filing status (check one):
Single
Part I
1
2
3
4
5
7
8
9
Married filing separately
Head of household
Qualifying widow(er)
Enter the child’s unearned income (see instructions) . . . . . . . . . . . . . . . .
If the child did not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter
$2,000. Otherwise, see instructions . . . . . . . . . . . . . . . . . . . . .
Subtract line 2 from line 1. If zero or less, stop; do not complete the rest of this form but do
attach it to the child’s return
. . . . . . . . . . . . . . . . . . . . . . .
Enter the child’s taxable income from Form 1040, line 43; Form 1040A, line 27; or Form 1040NR,
line 41. If the child files Form 2555 or 2555-EZ, see the instructions
. . . . . . . . . .
Enter the smaller of line 3 or line 4. If zero, stop; do not complete the rest of this form but do
attach it to the child’s return
. . . . . . . . . . . . . . . . . . . . . . .
Part II
6
Married filing jointly
Child’s Net Unearned Income
1
6,401.
2
2,000.
3
4,401.
4
2,682.
5
2,682.
6
0.
7
8
2,682.
9
269.
Tentative Tax Based on the Tax Rate of the Parent
Enter the parent’s taxable income from Form 1040, line 43; Form 1040A, line 27; Form 1040EZ,
line 6; Form 1040NR, line 41; or Form 1040NR-EZ, line 14. If zero or less, enter -0-. If the parent
files Form 2555 or 2555-EZ, see the instructions . . . . . . . . . . . . . . . . .
Enter the total, if any, from Forms 8615, line 5, of all other children of the parent named above.
Do not include the amount from line 5 above . . . . . . . . . . . . . . . . . .
Add lines 5, 6, and 7 (see instructions) . . . . . . . . . . . . . . . . . . . .
Enter the tax on the amount on line 8 based on the parent’s filing status above (see instructions).
If the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or
Schedule J (Form 1040) is used to figure the tax, check here . . . . . . . . . ▶
10
Enter the parent’s tax from Form 1040, line 44; Form 1040A, line 28, minus any alternative
minimum tax; Form 1040EZ, line 10; Form 1040NR, line 42; or Form 1040NR-EZ, line 15. Do not
include any tax from Form 4972 or 8814 or any tax from recapture of an education credit. If the
parent files Form 2555 or 2555-EZ, see the instructions. If the Qualified Dividends and Capital
Gain Tax Worksheet, Schedule D Tax Worksheet, or Schedule J (Form 1040) was used to figure
the tax, check here
. . . . . . . . . . . . . . . . . . . . . . ▶
11
Subtract line 10 from line 9 and enter the result. If line 7 is blank, also enter this amount on line
13 and go to Part III . . . . . . . . . . . . . . . . . . . . . . . . . .
12a Add lines 5 and 7 . . . . . . . . . . . . . . . . . .
12a
b Divide line 5 by line 12a. Enter the result as a decimal (rounded to at least three places) . .
.
13
Multiply line 11 by line 12b . . . . . . . . . . . . . . . . . . . . . .
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Part III
10
11
12b
13
269.
×
269.
Child’s Tax—If lines 4 and 5 above are the same, enter -0- on line 15 and go to line 16.
14
Subtract line 5 from line 4
15
Enter the tax on the amount on line 14 based on the child’s filing status (see instructions). If
the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or
Schedule J (Form 1040) is used to figure the tax, check here . . . . . . . . . ▶
15
0.
16
Add lines 13 and 15
16
269.
17
Enter the tax on the amount on line 4 based on the child’s filing status (see instructions). If
the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or
17
Schedule J (Form 1040) is used to figure the tax, check here . . . . . . . . . ▶
Enter the larger of line 16 or line 17 here and on the child’s Form 1040, line 44; Form 1040A,
line 28; or Form 1040NR, line 42. If the child files Form 2555 or 2555-EZ, see the instructions . .
18
269.
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For Paperwork Reduction Act Notice, see your tax return instructions. BAA
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REV 03/03/14 Intuit.cg.cfp.sp
269.
Form 8615 (2013)