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 . Dependents: (1) First name . . . . . . . . . . . (2) Dependent’s social security number Last name . . . . . . . . . . . . . . . . } (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 . . . . . . 7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . 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 . . . . . . . . . . . . . . . SCH . . 230 . . . . . . . . . 7 . . . . . . . 8a . . . . . . . 9a 10 11 Qualified dividends . . . . . . . . . . . 9b Taxable refunds, credits, or offsets of state and local income taxes Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . . 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 . 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 . . . . . . . . . . 32 33 34 Alimony paid b Recipient’s SSN ▶ IRA deduction . . . . . . . Student loan interest deduction . . Tuition and fees. Attach Form 8917 . 29 30 31a . . . . . . . . . . . . 32 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 . . . . . . . . . . . . . . . . . . . . . . . . . 8b . . . . . . . . . . . . . . b Taxable amount . . . . . . . . . . ▶ Add numbers on lines above ▶ 230. -2,949. 6,401. 21 22 3,682. 23 . . . . . . . For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. BAA . . . . . ▶ 36 37 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. . } . . . . . 38 . Total boxes checked ▶ 39a 39b . . 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b . . . 8919 . . . . 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 . . . . . . . a 4137 . . . . . First-time homebuyer credit repayment. Attach Form 5405 if required . . . . Form 8959 b Form 8960 c Instructions; enter code(s) Taxes from: a . . . . Add lines 55 through 60. This is your total tax . . . . . . . . . . . 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 . . . . . . . . . . . . . . 62 63 64a 2,682. 269. 269. 269. 58 59a 59b 60 61 ▶ 269. 576. 65 66 . . . . 67 68 . . . . . . . . . 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 . . . . 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 ▶ . . 40 41 42 44 45 46 ▶ . . 62 63 65 66 . . . . 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 . . . . . . . . . . . . . Yes No Yes Yes No No a . . 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) . . . . . . . . . . 4 5 6 1,800. 7 Gross income. Add lines 5 and 6 . . . a 7 1,800. 1 Part II 8 Advertising . 9 Car and truck expenses (see instructions) . . . . . Commissions and fees . 10 11 12 13 . . . 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 . . . . . . . . . . . . . . . . . 1,800. 2 3 1,800. Enter expenses for business use of your home only on line 30. Expenses . . 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 . . . . . . a 28 29 30 Tentative profit or (loss). Subtract line 28 from line 7 . . . . . . . 29 a b 16a 16b 17 . . . . . . . . . . . . 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 . . . 35 36 Purchases less cost of items withdrawn for personal use . . . . . . . . . . . . . . 36 37 Cost of labor. Do not include any amounts paid to yourself . . . . . . . . . . . . . . 37 38 Materials and supplies . . . . . . . . . . . . . . . . . . . . . . . . 38 39 Other costs . . . . . . . . . . . . . . . . . . . . . . . . . 39 40 Add lines 35 through 39 . . . . . . . . . . . . . . . . . . . . . . . . 40 41 Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . . 41 42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 . . . . . . 42 Part IV . . . 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? . . . . . . . . . . . . . . 46 Do you (or your spouse) have another vehicle available for personal use?. . . . . . . . . . . . . . Yes No 47a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . . Yes No If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . Yes No b Part V . . . . . . 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 . . . . . . . REV 03/03/14 Intuit.cg.cfp.sp . . . . . . . . . 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 . . . . . . . . . . . . . . . . . . . . . . . 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. 18 . . . . . . . . . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see your tax return instructions. BAA . . 14 . . . . . . . . . . . . . REV 03/03/14 Intuit.cg.cfp.sp 269. Form 8615 (2013)