"T!., 3-r-" rr.

F 1 040 l;:U:"ilIhiffiffiffi;Tli"**Jl?i 2@14For the year Jan. 1-Dec. 31 or other tax year beginning

Your first name an

\\: d--r ':- 'i\lf a joint return, spouse's irst name and initial

ss (number and street). lf you have a P.O. box, see instructions.

: . t

".-.:\"t'.1 FCity, town or post office, state, and code. lf you have

, 2014, ending

address, also complete spaces {see instructions).

^\\ f\ \,

Single

Married filing jointly (even if only one had income)

Married filing separately, Enter spouse's SSN aboveand full name here. t>

Last name

OMB No. 1545-0074 IRS Use Only-Do not write or staple in this space

See separate instructions.Your social

Spouse's social security number

Foreign country name

Filing Status

Check only onebox.

lf more than fourdependents, seeinstructions andcheck here ) E

lncome

ttach Form(s)-2 here. Also

attach FormsW-2G and1 099-B if taxwas withheld.

lf you did notget a W-2,see instructions

AdjustedGrosslncome

Exemptions 6a Yourself. lf someone can claim you as a dependent, do not check box 6abEc Dependents:

Make sure the SSN(s) abovel and on rrne bic are correct.

Presidential Election Campaign

Check here if you, or your spouse if filingjointly, want $3 lo go to this frnd. Checking

a box below willnot cfange your tax or.L'--_reluno.. l.lyou I lspouse

Head of household (with qualifying person). (See instructions.) lf

the quallfying person is a child but not your dependent. enter this

child's name here. >Qualifying widow(er) with dependent child

Boxes checkedon 6a and 6bNo. of childrenon 6c who:. lived with you. did not live withyou due to divorceor separation(see instructions)

Dependents on 6cnot entered above

Add numbers onlines above )

1E2a3n

4E

(4) / if child under age 1 7qualifying for child tax credit

(see instructions)

I t\ ir:I'r"i

..: l tr

d Total number of exemptions claimed

Wages, salaries, tips, etc. Attach Form(s) W-2

8a Taxable interest. Attach Schedule B if required

b Tax-exempt interest. Do not include on line 8a

9a Ordinary dividends. Attach Schedule B if required

b Qualified dividends 9b'10 Taxable refunds, credits, or offsets of state and local income taxes11 Alimony received

12 Business income or (loss). Attach Schedule C or C-EZ13 Capital gain or (loss). Attach Schedule D if required. lf not required, check here ) tr14 Other gains or (losses). Attach Form 4797

22 combinetheamountsinthefarrightcolumnforlinesTthrough2l.Thisisyourtotal income )

tttt15a lRAdistributions l15al I lnTaxabteamount1Ga Pensions and annuities ffi b raxabre amount r

17 Rental real estate, royaltie., purtn"r"nip", s *po*t.*, trusts, etc. Attach Schedule E

18 Farm income or (loss). Attach Schedule F .

i? \Jnemployment compensationr I I .

20a Social security benefits I ZOa I I I b Taxable amount

21 Other income. List type and amount

23 Educator expenses

24 Certain business expenses of reseruists, performing adists, and

fee-basis government officials. Attach Form 21 06 or 2106-EZ

25 Health savings account deduction. Attach Form BBB9

26 Moving expenses. Attach Form 3903

27 Deductible part of self-employment tax. Attach Schedule SE

28 Self-employed SEP, SIMPLE, and qualified ptans

29 Self-employed health insurance deduction30 Penalty on early withdrawal of savings . .

31a Alimony paid b Recipient's SSN > i i

32 IRA deduction

33 Student loan interest deduction .

g4 Tuition and fees. Attach Form 8917 . .

35 Domestic production activities deduction. Attach Form 8903

36 Add lines 23 through 35g7Subtractline36fromline22.Thisisyouradjustedgrossincome>

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 113208 rorri 1040 por+1

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

56

Form 1 040 (201 4)

Tax andCredits

Page2

38

39a Check { [ You were born before January 2. 1950, E stino. ] to,rt uor".if: [ ! Spouse was born before January 2. 1950, I StinA. J checked ] 39a

First-time homebuyer credit repayment. Attach Form 5405 if required

Health care: individual responsibility (see instructions) Full-year coverageETaxes from: a I Form 8959 b f] Form 8960 c I tnstruction.;

"nt"r. code(s)

Amount from line 37 (adjusted gross income)

Federal income tax withheld from Forms W-2 and .1099

2014 estimated tax payments and amount applied from 2013 return

Earned income credit (ElC)

Nontaxable combat pay election | 66b

StandardDeductionfor-. People whocheck anybox on line39a or 39b orwho can beclaimed as adependent,seeinstructions.. All others:Sinole orMairied filinqseparately,$6,200Married filingiointly orQualifyingwidow(er),$12,400Head ofhousehold,$9,1 oo

lf your spouse itemizes on a separate return or you were a dual-status alien, check here) ggbEItemized deductions (from Schedule A) or your standard deduction (see left margin)

Subtract line 40 from line 38

Exemptions. lf line 38 is $ 152,525 or less, multiply $3,950 by the number on line 6d. Otherwise, see instructions

Taxable income. Subtract line 42 from line 41. lf line 42 is more than line 41 , enter -0-Tax (see instructions). Check if any from: a I Form(s) 8814 b f] form ag72 c AAlternative minimum tax (see instructions). Attach Form 6251

Excess advance premium tax credit repayment. Attach Form 8962

Add lines 44,45, and 46

Foreign tax credit. Attach Form 1 116 if requlred .

Credit for child and dependent care expenses. Attach Form 2441

Education credits from Form 8863, line 19

Retirement savings contributions credit. Attach Form 8880

Child tax credit. Attach Schedule 8812, rt required.Residential enerqy credits. Attach Form 5695

Other credits from Form: a n saoo n n esot " f]Add lines 48 through 54. These are your total creditsSubtract line 55 from line 47 . ll line 55 is more than line 47, enter -0-

Self-employment tax. Attach Schedule SE

Unreported social security and Medicare tax from Form: a I llsl b n S919

Additional iax on lRAs, other qualified retirement plans, etc. Attach Form 5329 if required

Household employment taxes from Schedule H

OtherTaxes

Add llnes 56

Payments

lf you have aqualifyingchild, attachSchedule ElC. 67

68

69

70

71

72

73

74

Refund 75

76a

Direct deposit? > b Bouting numberSee > d Accountnumberinstructions-

Additional child tax credit. Attach Schedule 8812

${tr*fr*},[fri;*r*t*il ,

"' ,

Excess social security and tier 1 RRTA tax withheld

CreditsfromForm: aIZ+SO bI Reserved cIResery:d dE

61

62

63

64

65

66a

b

Add lines 64, 65, 66a, and 67 through 73. These are yourtotal payments

lI line 74 is more than line 63, subtract line 63 from line 74. This is the amount you overpaidAmount of line 75 you want refunded to you. lf Form BBBS is attached, check here > n

Savings

AmountYou Owe

Third PartyDesignee

78

79

77 Amount of line 75 Vou want to vour 2015 estimated iax )Amount you owe. Subtract line 74 from line 63. For details on how to pay, see instructions )Estimated tax

Do you want to allow another person to discuss this return with the IRS (see instructions)? ! ves. Complete below.Personal identificationDesignee's

name )Phoneno. )'

Sign Under penalties of perjury, I declare that I have examined this return and accompanying schedutes and statements. and to the best ot my knowledge and belief,they are true, correct, and complete. Declaration of (other than taxpayer) is based on all information of which has any knowledgeHere ;;J;;;",,,"

*:titl,::*:'see \Date Your occupation

R, e- n\ r* ftt)r has any knowledge.

Daytime phone number

Keep a copy for / Spouse's signature. lf a joint return, both must sign.vour records.

Date Spouse's occupation lf the IBS sent you an ldentity ProtectionPlN, enter it

paid PrinVType preparer's name Preparer's signature Datecnecr fl itself-employed

PTIN

lca 6nlrr \"'',.1 Firm's EIN >Firm's address ) Phone no,

www.irs.gov/form1040 rorm'1040 pot+y

SCHEDULE A(Form 1040)

Department of the Treasury-ternal Revenue Service (99)

Medical 1

and 2Dental 3Expenses

Taxes YouPaid

OMB No. 1545-0074

me(s) shown on Form 1040

Itemized Deductions)' lnformation about Schedule A and its separate instructions is at www.irs.govlschedulea.

)Attach to Form 1040.

reimbursed or paid by others.

Medical and dental expenses (see instructions)

Enter amount from Form 1040, line 38 | 2Multiply line 2 by 10% (.10). But if either you or your spouse was

born before January 2, 1950, multiply line 2 by 7.5% (.075) instead

Subtract line 3 from line 1. lf line 3 is more than line 1, enter -0-

State and local (check only one box):

2@14Attachmentseouence No. 07

\1'-\ * t.: -Your social security number

a Eln"or" taxes, or Ib E General sales taxes I

678

Real estate taxes (see instructions)

Personal property taxesOther taxes. List type and amount )

9 Add lines 5lHome mortgage interest and points reported to you on Form 1098

Home mortgage interest not reported to you on Form 1098. lf paid

to the person from whom you bought the home, see instructionsand show that person's name, identifying no., and address )

lnterestYou Paid

Note.Your mortgageinterestdeduction maybe limited (see 12instructions).

1011

1314

15

17

1819

Points not reported to you on Form 1098. See instructions forspecial rules .

Mortgage insurance premiums (see instructions) .

lnvestment interest. Attach Form 4952 if required. (See instructions.)

Add lines 10

16 Gifts by cash or chsee instructions.

Other than by cash or check. lf any gift of $250 or more, seeinstructions. You must attach Form 8283 if over $500Carryover from prior yearAdd lines 16

20c or theft

14.eck, lf you made any gift of $250 or more,Gifts to

Gharitylf you made agift and got abenefit for it,see instructions.

Gasualty andTheft Losses

Job Expensesand CertainMiscellaneousDeductions

2'l Unreimbursed employeejob education, etc. Attach(See instructions.) )

18 .

. Attach Form 4684. instructions.

expenses-job travel, union dues,Form 2106 or 2106-EZ if required.

22 fax preparation fees

23 Other expenses-investment, safe deposit box, etc. List typeand amount )

AdAffi;ri1fi,sh25. : . . : . . . .

Enter amount from Form 1040, line 38 125Multiply line 25 by 2% (.02\ -

Subtract line 26 from line 24. lt line 26 is more than line 24, enler -0-OtherMiscellaneous

Deductions

2A Other-from list in instructions. List type and amount )

Total 29 ls Form 1040, line 38, over $152,525?\__J

'temized JZI llo. Your deduction is not limited. Add the amounts in the far right column ,,

eductions for lines 4 through 28. Also, enter this amount on Form 1040, line 40. t! Yes. Your deduction may be limited. See the ltemized Deductions IWorksheet in the instructions to figure the amount to enter.

30 lf you elect to itemize deductions even though they are less than your standarddeduction, check here

24252627

For Paperwork Reduction Act Notice, see Form '1040 instructions, Cat. No.17145C Schedule A (Form 1040) 2014

SCHEDULE B(Form 10404 or'1040)

Department of the Treasuryrernal Revenue Service (99)

me(s) shown on return

Part I 1

lnterest

(See instructionson back and theinstructions forForm .10404, orForm 1040,line Ba.)

Note, lf youreceived a Form1099-lNT, Form1099-OlD, orsubstitutestatement froma brokerage firm,list the firm'sname as thepayer and enterthe total interestshown on thatform.

art ll

OrdinaryDividends(See instructionson back and theinstructions forForm 10404, orForm 1040,line 9a.)

Note. lf youreceived a Form'1099-DlV orsubstitutestatement froma brokerage firm,list the firm'sname as thepayer and enterthe ordinarydividends shownon that form.

lnterest and Ordinary Dividends)Attach to Form 1040A or 1040.

) lnformation about Schedule B and its instructions is at www.r'rs.govlscheduleb.

*\h,n.*. g,t

OMB No. 1545-0074

2@14AttachmentSequence No. 08

Your social security number

q'-\ - B:,- L"l 5AmountList name of payer. lf any interest is from a seller-financed mortgage and the

buyer used the property as a personal residence, see instructions on back and listthis interest first. Also, show that buyer's social security nurpber and address >Fir-s*- Fr-,il< i\*.R.:r,-\-\\ \G e r -ei- n--*-'-t e-'cTr.i. j*.f --o.n.I ......-.--------.-".-...-.-.------..

2

3Add the amounts on line 1

Excludable interest on series EE and I U.S. savings bonds issued afterAttach Form 8815.Subtract line 3 from rine z. enter ttre resurt'rrer" ;"; ; rom to+on, * tnm1040, line 8a

Note. lf line 4 is over $1

5 List name of payer >

6' Add the amounts on line 5. Enter the total here and on Form 1040A, or Form1040, line 9a

Note. lf line 6 is over $1 ,500, Vou must Part lll.

You must complete this part if you (a) had over $1 ,500 of taxable interest or ordinary dividends; (b) had aforeign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust.

7a At any time during 2014, did you have a financial interest in or signature authority over a financialaccount (such as a bank account, securities account, or brokerage account) located in a foreigncountry? See instructions

lf "Yes," are you required to file FinCEN Form 1 '14, Report of Foreign Bank and FinancialAccounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114and its instructions for filing requirements and exceptions to those requirements

b lf you are required to file FinCEN Form 1 14, enter the name of the foreign country where thefinancial account is located )During 2014, did you receive a distribution from, or were you the grantor of, or transferor to, a

ign trust? lf "Yes," have to file Form 3520. See instructions on back .

Part lllForeignAccountsrnd Trusts

rnstructions onback.)

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No.17146N Schedule B (Form 1040A or 1040) 2014

Schedule B (Form 1 0404 or 1O4O\ 201 4 Page2

General lnstructionsSection references are to the lnternal Revenue Codeunless otherwise noted.

Future DevelopmentsFor the latest information aboui developmentsrelated to Schedule B (Form 10404 or 1040) and itsinstructions, such as legislation enacted after theywere published, go to www.irs.gov/scheduleb-

Purpose of FormUse Schedule B if any of the following applies.. You had over $1,500 of taxable interest or ordinarydividends.. You received interest from a seller-financedmortgage and the buyer used the property as apersonal residence.. You have accrued interest from a bond.. You are reporting original issue discount (OlD) inan amount less than the amount shown on Form'I099-OlD.

. You are reducing your interest income on a bondby the amount of amortizable bond premium.. You are claiming the exclusion of interest fromseries EE or I U.S. savings bonds issued after 1989.. You received interest or ordinary dividends as anominee.. You had a financial interest in, or signatureauthority over, a financial account in a foreigncountry or you received a distribution from, or werea grantor of, or transferor to, a foreign trust. Part lllof the schedule has questions about foreignaccounts and trusts.

Specific lnstructionsYou can list more than one payer oneach entry space for lines 1 and 5, butbe sure to clearly show the amount paidnext to the payer's name. Add theseparate amounts paid by the payers

listed on an entry space and enter the total in the"Amount" column, lf you still need more space, attachseparate statements that are the same size as theprinted schedule. Use the same format as lines 1 and5, but show your totals on Schedule B. Be sure to putyour name and social security number (SSN) on thestatements and attach them at the end of your return.

Part l. InterestLine 1, Report on line 1 all of your taxable interest.Taxable interest should be shown on your Forms1099-lNT, Forms 1099-OID, or substitutestatements. lnclude interest from series EE, H, HH,and I U.S. savings bonds. List each payer's nameand show the amount. Do not report on this line anytax-exempt interest from box 8 or box 9 of Form1 099-lNT. lnstead, repod the amount from box 8 online 8b of Form 1040A or 1040. lf an amount isshown in box I of Form 1 099-lNT, you generallymust report it on line 12 of Form 6251. See thelnstructions for Form 6251 for more detalls.

Seller-financed mortgages. lf you sold yourhome or other property and the buyer used theproperty as a personal residence, list first anyinterest the buyer paid you on a modgage or otherform of seller financing. Be sure to show the buyer'sname, address, and SSN. You must also let thebuyer know your SSN. lf you do not show thebuyer's name, address, and SSN, or let the buyerknow your SSN, you may have to pay a $50 penalty.

Nominees. lf you received a Form 1099-lNT thatincludes interest you received as a nominee (that is, inyour name, but the interest actually belongs tosomeone else), repod the total on line l. Do this evenif you later distributed some or all of this income toothers. Under your last entry on line 1, put a subtotalof all interest listed on line 1. Below this subtotal, enter"Nominee Distribution" and show the total interestyou received as a nominee. Subtract this amount fromthe subtotal and enter the result on line 2.

lf you received interest as a nominee,you must give the actual owner a Form7099-/Nf unless the owner is yourspouse. You must a/so file a Form 1096and a Form 1099-lNT with the lRS. For

more details, see the General lnstructions for Certainlnformation Returns ard the lnstructions for Forms1099-lNTand 1099-OlD.

Accrued interest, When you buy bonds betweeninterest payment dates and pay accrued interest tothe seller, this interest is taxable to the seller. lf youreceived a Form 1099 for interest as a purchaser of abond with accrued interest, follow the rules earlierunder A./om,nees to see how to report the accruedinterest. But identify the amount to be subtracted as"Accrued lnterest."

Original issue discount (OlD).lf you are reportingOID in an amount less than the amount shown onForm 1099-OlD, follow the rules earlier underNominees to see how to report the OlD. But identifythe amount to be subtracted as "OlD Adjustment."

Amortizable bond premium.lf you are reducing yourinterest income on a bond by the amount of amortizablebond premium, follow the rules earlier under Nomlneesto see how to report the interest. But identify the amountto be subtracted as "ABP Adjustment."

Line 3. lf, during 2014, you cashed series EE or I

U.S. savings bonds issued after 1 989 and you paidqualified higher education expenses for yourself,your spouse, or your dependents, you may be ableto exclude part or all of the interest on those bonds.See Form 8815 for details.

Patt ll. Ordinary DividendsYou may have to file Form 5471 if, in201 4, you were an officer or director ofa foreign corporation. You may alsohave to file Form 5471 if, in 201 4, youowned 10o/o or more of the total

(a) value of a foreign corporation's stock, or (b)combined voting power of all classes of a foreigncorporation's stock with voting rights. For details,see Form 5471 and its instructions.

Line 5. Repod on line 5 all of your ordinarydividends. This amount should be shown in box 1aof your Forms 1 099-DlV or substitute statements.List each payer's name and show the amount.

Nominees. lf you received a Form 1099-DlV thatincludes ordinary dividends you recelved as anominee (that is, in your name, but the ordinarydividends actually belong to someone else), reportthe total on line 5. Do this even if you laterdistributed some or all of this income to others.Under your last entry on line 5, put a subtotal of allordinary dividends listed on line 5. Below thissubtotal, enter "Nominee Distribution" and show thetotal ordinary dividends you received as a nominee-Subtract this amount from the subtotal and enter theresult on line 6.

lf you received dividends as a nominee,you must give the actual owner a Form1099-DlV unless the owner is your spouse.You must also file a Form 1096 and a Form1099-DlV with the lRS. For more

detalls, see the General lnstructions for Certainlnformation Returns and the lnstructions for Form1099-DlV.

Part ll!. Foreign Accounts andTrusts

Regardless of whether you are requiredto file FinCEN Form 1 14 (FBAR) youmay be required to file Form 8938,Statement of Specified ForeignFinancial Assets, with your income tax

return. Failure to file Form 8938 may result inpenalties and extension of the statute of limitations.See www.irs.gov/form8938 for more i nformatio n.

Line 7a-Question 1. Check the "Yes" box if at anytime during 2014 you had a financial interest in orsignature authority over a financial account locatedin a foreign country. See the definitions that follow.Check the "Yes" box even if you are not required tofile FinCEN Form 1 14, Repod of Foreign Bank andFinancial Accounts (FBAR).

Financial account. A financial account includes,but is not limited to, a securities, brokerage, savings,demand, checking, deposit, time deposit, or otheraccount maintained with a financial institution (orother person performlng the services of a financiainstitution). A financial account also includes acommodity futures or options account, an insurancepolicy with a cash value (such as a whole lifeinsurance policy), an annuity policy with a cashvalue, and shares in a mutual fund or similar pooledfund (that is, a fund that is available to the generalpublic with a regular net asset value determinationand regular redemptions).

Financial account located in a foreign country.A financia, account is located in a foreign country ifthe account is physically located outside of theUnited States. For example, an account maintainedwith a branch of a United States bank that isphysically located outside of the United States is aforeign financial account. An account maintainedwith a branch of a foreign bank that is physicallylocated in the United States is not a foreign financialaccount.

Signature authority. Signature authority is theauthority of an individual (alone or in conjunctionwith another individual) to control the disposition ofassets held in a foreign financial account by directcommunication (whether in writing or otherwise) tothe bank or other financial institution that maintainsthe financial account. See the FinCEN Form 1 1 4instructions for exceptions. Do not consider theexceptions relating to signature authority inanswering Question 1 on line 7a.

Other definitions. For definitions of "financialinterest," "United States," and other relevant terms,see the instructions for FinCEN Form 1 1 4.

Line 7a-Question 2. See FinCEN Form 1 1 4 and itsinstructions to determine whether you must file theform. Check the "Yes" box if you are required to filethe form; check the "No" box if you are not required-to file the form.

lf you checked the "Yes" box to Question 2 on I

7a, FinCEN Form 1 .14 must be electronically filed

with the Financial Crimes Enforcement Network(FinCEN) at the following website: http://bsaefiling.fincen.treas.gov/main.html. Do not attach FinCENForm 1

.1 4 to your tax return. To be consideredtimely, FinCEN Form 1 14 must be received by June30, 20'15.

lf you are required to file FinCEN Form1 1 4 but do not properly do so, you mayhave to pay a civil penalty up to$10,000. A person who willfully fails torepori an account or provide account

identifying information may be subject to a civilpenalty equal to the greater of $100,000 or 50percent of the balance in the account at the time ofthe violation. Willful violations may also be subject tocriminal penalties.

Line 7b. lf you are required to file FinCEN Form 114,enter the name of the foreign country or countries inthe space provided on line 7b. Attach a separatestatement if you need more space.

Line 8, lf you received a distrjbution from a foreigntrust, you must provide additional information. Forthis purpose, a loan of cash or marketable securitiesgenerally is considered to be a distribution. SeeForm 3520 for details.

lf you were the grantor of, or transferor to, aforeign trust that existed during 2014, you may haveto file Form 3520.

Do not attach Form 3520 to Form 1040. lnstead,file it at the address shown in its instructions.

lf you were treated as the owner of a foreign trustunder the grantor trust rules, you are alsoresponsible for ensuring that the foreign trust filesForm 3520-4. Form 3520-A is due on March 16,2015, for a calendar year trust. See the instructiorfor Form 3520-A for more details.

SCHEDULE C-EZ(Form 1040)

Department of the Treasuryternal Revenue Service

.me of proprietor

li

Net Profit From Business(Sole Proprietorship)

) Partnerships, joint ventures, etc., generally must file Form 1065 or 1065-8.) Attach to Form 1040, 1040NR, or 1041. ) See instructions on page2.

OMB No. 1545-0074

AttachmentSequence No

Social security number (SSN)

2@1409A

General lnformation

. Had business expenses of $5,000 orless.

. Use the cash method of accounting.

. Did not have an'inventory at any timeduring the year.

. Did not have a net loss from yourbusiness,

. Had only one business as either a soleproprietor, qualified joint venture, orstatutory employee.

You May UseSchedule C-EZlnstead ofSchedule COnly lf You:

A Principal business or profession, including product or service\ \. r\,io -'l '-\r rr 'l \-'

C Business name. lf no separate business name, leave*tlank.

E Business address (including suite or room no.). Address not ired if same as on page 1 of your tax return.

f'-l "

tCity, town or post office, state, and ZIP

lnrF Did you make any in 2014 thailfuould require you to file Form(s) 1099? (see the Schedule C

_['

. Had no employees during the year.

. Are not required to file Form 4562,Depreciation and Amortization, forthis business. See the instructions forSchedule C, line 13, to find out if youmust file.

. Do not deduct expenses for businessuse of your home.

. Do not have prior year unallowedpassive activity losses from thisbusiness.

D Enter your EIN (see page 2)

B Enter business code (see page 2)

instructions) nYes

Figure Your Net Profit

4 When did you place your vehicle in service for business purposes? (month, day, year) >

5 Of the total number of miles you drove your vehicle during 2014, enter the number of miles you used your vehicle for:

a Business b Commuiing (see page 2) c Other

6 Was your vehicle available for personal use during off-duty hours? E yes E tto

7 Do you (or your spouse) have another vehicle available for personal use? . E yes E tto

8a Do you have evidence to support your deduction? [ yes E ttto

b lf "Yes," is the evidence wrltten? n yes E tto

Gross receipts. Caution. lf this income was reported to you on Form W-2 and the "Statutoryemployee" box on that form was checked, see Statutory employees in the instructions for

Total expenses (see page 2). lf more than $5,000, you must use Schedule C

Net profit. Subtract line 2 from line 1. lf less than zero, you must use Schedule C. Enter on bothForm 1040, line 12, and. Schedule SE, line 2, or on Form 1040NR, line 13 and Schedule SE,line 2 (see instructions). (Statutory employees do not report this amount on Schedule SE, line 2.)Estates and trusts, enter on Form 1041, line 3

1 Ea\(\

2 1,,1

3 .-, 1r r\

IEE?fm lnformation on Your Vehicle. Complete this par.t only if you are claiming car or truck expenses on line 2.

For Paperwork Reduction Act Notice, see the separate instructions lor Schedule C (Form 1040). Cat. No. 14374D Schedule C-EZ (Form 1O4Ol2014

Schedule C-EZ (Form 1O4O) 2014 eage2

lnstructionsFuture developments. For the latest information aboutdevelopments related to Schedule C-EZ (Form 1040) and itsinstructions, such as legislation enacted after they were published,go to www. i rs. g ov / sc h ed u I ecez.

,I Before you begin, see General lnstructions in the 20147 ! I lnstructions for Schedute C.@

You can use Schedule C-EZ instead of Schedule C if youoperated a business or practiced a profession as a soleproprietorship or qualified joint venture, or you were a statutoryemployee and you have met all the requirements listed in ScheduleC-EZ, ParIl.. For more information on electing io be taxed as a qualified jointventure (including the possible social security benefits of thiselection), see Qualified Joint Venture in the instructions for ScheduleC. You can also go to lRS.gov and enter "qualified joint venture" inthe search box.

Line ADescribe the business or professional activity that provided yourprincipal source of income reported on line 1. Give the general fieldor activity and the type of product or service.

Line BEnter the six-digit code that identifies your principal business orprofessional activity. See the lnstructions for Schedule C for the listof codes.

Line DEnter on line D the employer identification number (ElN) that wasissued to you and in your name as a. sole proprietor. lf you are filingForm 1041, enter the EIN issued to the estate or trust. Do not enteryour SSN. Do not enter another taxpayer's EIN (for example, fromany Forms 1099-MISC that you received). lf you are the sole ownerof a limited liability company (LLC), do not enter on line D the EINissued to the LLC, if any. lf you do not have an ElN, leave line Dblank.

You need an EIN only if you have a qualified retirement plan orare required to file an employment, excise, alcohol, tobacco, orfirearms tax return, are a payer of gambling winnings, or are filingForm 1 041 for an estate or trust. lf you need an ElN, see thelnstructions for Form SS-4.

Line EEnter your business address. Show a street address instead of abox number. lnclude the suite or room number, if any.

Line FSee the instructions for line I in the lnstructions for Schedule C tohelp determine if you are required to file any Forms 1099.

Line 1

Enter gross receipts from your trade or business. lnclude amountsyou received in your trade or business that were properly shown onForm 1099-M|SC. lf the total amounts that were reported in box 7 ofForms '1099-MISC are more than the total you are reporting on line1, attach a statement explaining the difference. You must show allitems of taxable income actually or constructively received duringthe year (in cash, property, or services). Income is consiructivelyreceived when it is credited to your account or set aside for you touse. Do not offset this amount by any losses.

Line 2Enter the total amount of all deductible business expenses youactually paid during the year. Examples of these expenses includeadvertising, car and truck expenses, commissions and fees,insurance, interest, legal and professional services, office expenses,rent or lease expenses, repairs and maintenance, supplies, taxes,travel, the allowable percentage of business meals andentertainment, and utilities (including telephone). For details, see theinstructions for Schedule C, Parts ll and V. You can use the optionalworksheet below to record your expenses. Enter on lines b throughf the type and amount of expenses not included on line a.

lf you claim car or truck expenses, be sure to complete ScheduleC-EZ, ParIlll.

Line 3Nonresident aliens using Form 1040NR should also enter the totalon Schedule SE, line 2,if you are covered under the U.S. socialsecurity system due to an international social security agreementcurrently in effect. See the lnstructions for Schedule SE forinformation on international social security agreements.

Line 5bGenerally, commuting is travel between your home and a worklocation. lf you converted your vehicle during the year from personalto business use (or vice versa), enter your commuting miles only forthe period you drove your vehicle for business. For information oncertain travel that is considered a business expense rather thancommuting, see the lnstructions for Form 2106.

a Deductible meals and entertainment (see the instructions for Schedule C, line 24b)

b

Optional Worksheet for Line 2 (keep a copy for your records)

Schedule C-EZ (Form 1O4O) 2014

Total. Add lines a f. Enter here and on line 2

SCHEDULE SE(Form 1040)

Departmenl of the Treasuryternal Revenue Service

Self-Employment Tax)' lnformation about Schedule SE and its separate instructions is alwww.irs.gov/schedulese.

)Attach to Form 1040 or Form 1040NR.

rme of person with self-employment income (as shown on Form 1040 or Form 1040NR)

PTBefore you begin: To determine if you must file Schedule SE, see the instructions.

OMB No. 1545-0074

2@14AttachmentSequence No. I 7

lqLl.*Social security number of person

with self-employment income )

May I Use Short Schedule SE

Note. Use this flowchart only if you must

or Must I Use Long

file Schedule SE. lf unsure,

Schedule SE?

see Who Must File Schedule SE in the instructions.

Did you receive wages or tips in 2014?

Was the total of your wages and tips subject to social securityor railroad retirement (tier 1) tax plus your net earnings fromself-employment more than $1 17,000?

Are you a minister, member of a religious order, or ChristianScience practitioner who received IRS approval not to be taxedon earnings from these sources, but you owe self-employmenttax on other earnings?

Are you using one of the optional methods to figure your netearnings (see instructions)?

Did you receive tips subject to social security or Medicare taxthat you did not report to your employer?

Did you report any wages on Form 8919, Uncollected SocialSecurity and Medicare Tax on Wages?Did you receive church employee income (see instructlons)

reported on Form W-2 of $108.28 or more?

You may use Short Schedule SE below You must use Long Schedule SE on page 2

Section A-Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE.

1a Net farm profit or (loss) from Schedule F, line 34, and farm padnerships, Schedule K-1 (Form

1065), box 14, code A .

b lf you received social security retirement or disability benefits, enter the amount of Conservation Reserve

Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1 065), box 20, code Z

1a

1b

2 Net profit or (loss) from Schedule C, line 31 ; Schedule C-EZ, line 3; Schedule K-1 (Form 1065),box 14, code A (other than farming); and Schedule K-l (Form 1065-8), box 9, code J1.Ministers and members of religious orders, see instructions for types of income to report onthis line. See instructions for other income to report

3 Combine lines 1a, 1b, and 2

4 Multiply line 3 by 92.35% (.9235). lf less than $400, you do not owe self-employment tax; donotfilethisscheduleunIessyouhaveanamountonline1b.>Note. lf line 4 is less than $400 due to Conservation Reserve Program payments on line 1b,see instructions.

5 Self-employment tax. lf the amount on line 4 is:

o $1 1 7,000 or less, multiply line 4 by 1 5.3% (.1 53). Enter the result here and on Form 1040, line 57,or Form 1040NR, line 55o More than $1 17,000, multiply line 4 by 2.9% (.O29). Then, add $14,508 to the result.Enter the total here and on Form 1040, line 57, or Form 1040NR, line 55.

6 Deduction for one-half of self-employment tax.Multiply line 5 by 50% (.50). Enter the result here and on Form I I I

1040,line27,orForm1O4ONR, line27 lO I -'\\ I

2 _t <, )3 l-\a:n

4 J -1 ql

5 : P.r

:or Paperwork Reduction Act Notice, see your tax return instructions. Cat. No.113582 Schedule SE (Form 1O4Ol 2014

Schedule SE (Form 1040) 2014 Attachment Sequence trto. l7Name of person with self-employment income (as shown on Form 1040 or Form 1040NR)

Section B- Schedule SESelf-Emolovment Tax

Note. lf your only income subject to self-employment tax is church employee income, see instructions. Also see lnstructions for thedefinition of church employee income.

A lf you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361 , buthad $400 or more of other net earnings from self-employment, check here and continue with Part I

1a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),

box 14, code A. Note. Skip lines 1 a and 1 b if you use the farm optional method (see instructions)

b l{ you received social security retirement or disability benefits, enter the amount of Conservation Reserve

Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1 065), box 20, code Z

2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form '1 065),box 14, code A (other than farming); and Schedule K-1 (Form 1065-8), box 9, code J1.Ministers and members of religious orders, see instructions for types of income to report onthis line. See instructions for other income to report. Note. Skip this line if you use the nonfarmoptional method (see instructions) .

3 Combine lines 1a, 1b, and 2 .

4a lf line 3 is more than zero, multiply line 3 by 92.35% (.9235). Otherwise, enter amount from line 3

Note. lf line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.

b lf you elect one or both of the optional methods, enter the total of lines 15 and 17 here

c Combine lines 4a and 4b. lf less than $400, stop; you do not owe self-employment tax.Exception. lf less than $400 and you had church employee income, enter -0- and continue )Enter your church employee income from Form W-2. Seeinstructions for definition of church employee incomeMultiply line 5a by 92.35% (.9235). lf less than $100, enter -0-

7 Maximum amount of combined wages and self-employment earnings subject to social securitytax or the 6.2%o portion of lhe 7 .65%o railroad retirement (tier 1) tax for 2014

Total social securlty wages and tips (total of boxes 3 and 7 on ,

Form(s) W-2) and railroad retirement (tier 1) compensation. I

lf $1 17,000 or more, skip lines Bb through 10, and go to line 1 1 I 8abcd

Unreported tips subject to social security tax (from Form 4137 ,line 10)

Wages subject to social security tax (from Form 8919, line 10)

Add lines 8a, 8b, and 8cSubtractline8dfromline7.lIzeroorless,enter-0-hereandonline10andgotoline11'>Multiply the smaller of line 6 or line 9 by 12. % (.12$Multiply line 6 by 2.9% (.029)

Self-employment tax. Add lines 1 0 and 1 1 . Enter here and on Form 1040, line 57, or Form 1 040NR, line 55

you

5a

8a

5a

I10

11

12

13 Deduction for one-half of self-employment tax.Multiply line 12 by 5O% (.50). Enter the result here and onForm 1040, line 27, or Form 1040NR, line 27

1 From Sch. F, line 9, and Sch. K-1 (Form 1065), box 14, code B.2 From Sch. F, line 34, and Sch. K-1 (Form 1065), box 14, code A-minus the

amount you would havb entered on line 'l b had you not used the optional

3 From Sch. C, line 31 ; Sch. C-EZ, line 3; Sch. K- 1 (Form 1 065), box 14, cocA; and Sch. K-1 (Form 1065-8), box 9, code J1.

aFrom Sch. C, line 7; Sch. C-EZ, line 1; Sch. K-1 (Form 1065), box 14, codeC; and Sch. K-1 (Form 1 065-8), box 9, code J2.

't3

Methods To Net Earni instrucFarm Optional Method. You may use this method only if (a) your gross farm incomel was not morethan $7,200, or (b) your net farm profits'z were less than $5,.1 98.

14 Maximum income for optional methods15 Enter the smaller of: two-thirds (2h) of gross farm incomel (not less than zero) or $4,800. Also

include this amount on line 4b above .

Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits3were less than $5,198and also less than 72.189% of your gross nonfarm income,a and (b) you had net earnings from self-employmentof at least $400 in 2 of the prior 3 years. Caution. You may use this method no more than five times.

16 Subtract line 15 from line 14.17 Enter the smaller of: two-thirds (2/s) of gross nonfarm incomea (not less than zero) or the

amount on line 16. Also include this amount on line 4b above .

Social security number of person

with self-employment income )

Schedule SE (Form 1O4Ol2014

Form 2441 Child and Dependent Care Expenses OMB No. 1545-0074

rpadment of the Treasuryernal Revenue Service (99)

Name(s) shown on return

) Attach to Form 1O40, Form 1O40A, or Form '|O4ONR.

) lnformation about Form 2441 and its separate'instructions is atwww. i rs.g ov I f o rm2441 . 21

k,S(

2@14AttachmentSequence No

Your social security

f',\-.

\, n CrJr LtiQ I \q\-Persons or Organizations Who Provided the Care-You must complete this part.(lf you have more than two care providers, see the instructions.)

(a) Care provider'sname

No ---------> Complete only Part ll below.

Caution. lf the care was provided in your home, you may owe employment taxes. lf you do, you cannot file Form 10404. For details,see the instructions for Form 1040, line 60a, or Form 1040NR, line 59a.

Credit for Child and Carelnformation about have more than two see the instructions.

(a) Qualifying person's name(c) Qualified expenses you

incurred and paid in 2014 for theperson listed in column

Add the amounts in column (c) of line 2. Do not enter more than $3,000 for oneQualifyingperson or $6,000 for two or more persons. lf you completed Part lll, enter the amountfrom line 31

Enter your earned income. See instructionslf married filing jointly, enter your spouse's earned income (if you or your spouse was astudent or was disabled, see the instructions); all others, enter the amount from line 4

Enter the smallest of line 3, 4, or 5Enter the amount from Form 1040, line 38; Form10404, line 22; or Form 1040NR, line 37. l*

Enter on line 8 the decimal amount shown below that applies to the amount on line 7

45

67

$29,000-31,000 .27

31,000-33,000 .26

33,000-35,000 .25

35,000-37,000 .24

37,000-39,000 .23

39,000-41,000 .22

41 ,000-43,000 .21

43,000-No limit .20

8. lf you paid 2013 expenses in 2014, seethe instructionsTax liability limit. Enter the amount from the CreditLimit Worksheet in the instructions. q !_\

Credit for child and dependent care expenses. Enter the smaller of lin6 9 or line 10here and on Form 1040, line 49; Form 10404, line 31; or Form 1040NR, line 47

lf line 7 is:But not Decimal

Over over amount is

$0-15,000 '.3515,000-17,000 .34

17,000-19,000 .33

19,000-21 ,000 .32

21,000-23,000 .31

23,000-25,000 .30

25,000-27,000 .29

27,000-29,000 .28Multiply line 6 by the decimal amount on line

lf line 7 is:

But not DecimalOver over amount is

10

11

or Paperwork Reduction Act Notice, see your tax return instructions. Cat. No.11862M rorn2441 lzot+1

14

1516

Fotm2441 (2014\

t Care Benefits12 Enter the total amount of dependent care benefits you received in 2014. Amounts you

received as an employee should be shown in box 10 of your Form(s) W-2. Do not includeamounts reported as wages in box 1 of Form(s) W-2. lf you were self-employed or apartner, include amounts you received under a dependent care assistance program fromyour sole proprietorship or partnership

13 Enter the amount, if any, you carried over from 2013 and used in 2014 during the graceperiod. See instructions .

Enter the amount, if any, you forfeited or carried forward to 201 5. See instructionsCombine lines 12 through 14. See instructionsEnter the total amount of qualified expensesin 2O14 for the care of the qualifying person(s)

17 Enter the smaller of line 15 or 16 .

18 Enter your earned income. See instructions19 Enter the amount shown below that applies

to you.

. lf married filing jointly, enter yourspouse's earned income (if you or yourspouse was a student or was disabled,see the instructions for line 5).

. lf married filing separately, seeinstructions.

. All others, enter the amount from line 18.

20 Enter the smallest of line 17, 18, or 19 .

21 Enter $5,000 ($2,500 if married filing separately andyou were required to enter your spouse's earnedincome on line 19) .

22 ls any amount on line 12 trom your sole proprietorship or partnership? (Form 10404 filersgo to line 25.)

E ruo. Enter -o-.n Yes. Enterthe amount hereSubtract line 22 from line 15Deductible benefits. Enter the smallest of line 20, 21 , or 22. Also, include this amount onthe appropriate line(s) of your return. See instructions

Excluded benefits. Form 1040 and 1040NR filers: lf you checked "No" on line 22, enterthe smaller of line 20 or 21. Otherwise, subtract line 24 from the smaller of line 20 or line21 .lt zero or less, enter -0-. Form 10404 filers: Enter the smaller of line 20 or line 21

Taxable benefits. Form 1040 and 1040NR filers: Subtract line 25 from line 23. lI zero orless, enter -0-. Also, include this amount on Form 1040, line 7, or Form 1o4oNR, line 8. onthe dotted line next to Form 1040, line 7, or Form i040NR, line 8, enter,,DCB.,,Form 10404 filers: Subtract lipe 25 from line 15. Also, include this amount on Form 10404,line 7. ln the space to the left of line 7, enter "DCB".

To claim the child and dependent carecredit, complete lines 27 through 31 below.

incurred

232324

25

26

27 Enter $S,OOO ($6,000 if two or more qualifying persons)28 Form 1040 and 1040NR filers: Add lines 24 and 25. Form 1040A filers: Enter the amount

from line 25 .

29 Subtract line 28 from line 27. lf zero or less, stop. You cannot take the credit.Exception. lf you paid 2013 expenses in 2014, see the instructions for line 9Complete line 2 on the front of this form. Do not include in column (c) any benefits shownon line 28 above. Then, add the amounts in column (c) and enter the total here.Enter the smaller of line 29 or 30. Also, enter this amount on line 3 on the front of this formand complete lines 4 through 'l

1

30

31

27

28

29

30

31

rorm2441 ec

SCHEDULE 8812(Form 1040A or 1040) Child Tax Credit

OMB No. 1545-0074

2@14,oartment of the Treasurv l) lnformation about Schedule BB'12 and its separate instructions is at.ernal Revenue Service (99) | www.irs.govlscheduleSSl2'

>Attach to Form 1040, Form 10404, or Form 1040NR.Attachment

Sequence No. 47

Name(s) shown on relurn social security numberf\t1! r\ \*'"1 - t:- a (.

Filers Who Have Certain Child ndent{s) with an lTlN (lndividualTa ldentification Numbe

Complete this part only for each dependent who has an ITIN and for whom you are claiming the child tax credit.

If your dependent is not a qualifying child for the credit, you cannot include that dependent in the calculation of this credit

Answer the follorving questions for each dependent listed on Form 1040, line 6c; Form 10404, line 6c; or Form l040NR, line 7c, who has an ITIN(Individual Taxpayer Identification Number) and that you indicated is a qualifying child fbr the child tax credit by checking column (4) for that

dependent.

A For the first dependent identified with an ITIN and listed as a qualifying child for the child tax credit, did this child meet the substantial

presence test? See separate instructions.

E Yes nuo

B For the second dependent identified with an ITIN and listed as a qualifying child for the child tax credit, did this child meet the substantial

presence test? See separate instructions.

EYes ENo

C For the third dependent identified with an ITIN and listed as a qualifying child for the child tax credit, did this child meet the substantial

presence test? See separate instructions.

E Yes ENo

D For the fourth dependent identified with an ITIN and listed as a qualifying child for the child tax credit, did this child meet the substantial

presence test? See separate instructions.

E Yes nno

Note. Ifyou have more than four dependents identified with an ITIN and listed as a qualifying child for the child tax credit, see the instructions

Additional Child Tax Credit Filers1040 filers:

1040A filers:

1040NR filers:

Enter the amount from line 6 of yourInstructions for Form 1040, line 52).

Enter the amount from line 6 of yourInstructions for Forn-r 1040A, line 35).

Enter the amount from line 6 of yourInstructions for Form 1040NR, line 49).

Child Tax Credit Worksheet (see the

Child Tax Credit Worksheet (see the

Child Tax Credit Worksheet (see the

If you used Ptb.972, enter the amount from line 8 of the Child Tax Credit Worksheet in the publication.

2 Enter the amount from Form 1040, line 52; Form 10404, line 35; or Form 1040NR, line 49

3 Subtract line 2 from line L Ifzero, stopl you cannot take this credit .

I : ,*'ii-'\ .\.

2*\ 1

3 -i-\4a Eamed income (see separale instructions) 4a

v.*.^ll

:- * irr!

;,t.i ::

Nontaxable combat pay (see separate rinstructions) L

Is the amount on line 4a more than $3,000?

n No. Leave line 5 blank and enter -0- on line 6.'ff V"r. Subtract $3,000 from the amount on line 4a

b

w5

5

4bl

. Enter the resuit,_r. ^ _,l, an-' TAA

66 Multiply the amount on line 5 by 15Vo (.15) and enter the result

Next. Do you have three or more qualifying children?

E *o. If line 6 is zero, stop; you cannot take this credit. Otherwise, skip Part III and enter the smaller ofline 3 or line 6 on line 13.

E Yes. If line 6 is equal to or more than line 3, skip Part III and enter the amount from line 3 on line 13.

Otherwise, so to line 7.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No.59761M Schedule 8812 (Form 1040A or 'lO4O) 2014

Schedule 8812 (Form 10404 or 1040) 2014

Certain Filers Who Have Three or More Qua ChildrenWithheld social security, Medicare, and Additional Medicare taxes fromForm(s) W-2, boxes 4 and 6. If married filing jointiy, include your.spouse'samounts with yours. If your employer withheld or you paid AdditionalMedicare Tax or tier 1 RRTA taxes, see separate instructions .

l04Ofilers: Enter the total of the amounts from Form 1040. lines27 and 58, plus any taxes that you identified using code"UT" and entered on line 62.

Enter -0-.

Enter the total of the amounts from Form 1040NR.lines 27 and 56, plus any taxes that you identified usingcode "UT" and entered on line 60.

Enter the total of the amounts from Form66a and 71.

lines

Enter the total of the amount from Form 10404, line42a, plus any excess social security and tier I RRTAtaxes withheld that you entered to the left of line 46(see separate instructions).

1040NR {ilers: Enter the amount from Form l040NR. line 67.

Subtract line l0 from line 9. If zero or less, enter -0-Enter the larger of line 6 or line I INext, enter the smaller of line 3 or line 12 on line 13

Additional Ghild Tax CreditThis is your additional child tax credit

9

10

10404 filers:

1040NR filers:

Add iines 7 and 8

1040 filers:

1040A filers:

Page2

Enter this amount on 1

Fr,rm 1040. line b7. :fi,rn 1010A, line 43, or :

Form l010NR. line 61. i<........'''....

l1t2

Schedule 8812 (Form 1040A or 1040) 20.

,.,, 8863Department of the Treasury'ternal Revenue Service (99)

Education Credits(American Opportunity and Lifetime Learning Credits)

) Attach to Form 1040 or Form 10404.) lnformation about Form 8863 and its separate instructions is alwww.irs.govlform8863.

OMB No. 1545-0074

2@148fES!X'""Jh" so

rme(s) shown on return our social security

C^i-^-.+i ,-- l \'."

-\ r.. -.!". ia s:.t \q\

Complete a separate Part lll on page 2 for each student for whom you are claiming either creditbefore you complete Pafts I and ll.

Refundable American Credit1

2

After completing Part lll for each student, enter the total of all amounts from all Parts lll, line 30

Enter: $180,000 if married filing jointly; $90,000 if single, head ofhousehold, or qualifying widow(er)

Enterthe amount from Form 1040, line 38, or Form 10404, line 22. lf youare filing Form 2555, 2555-EZ, or 4563, or you are excluding income fromPuerto Rico, see Pub. 970 for the amount to enter

Subtract line 3 from line 2. lf zero or less, stop; you cannot take anyeducation credit

Enter: $20,000 if marriedor qualifying widow(er)lf line 4 is:

filing jointly; $10,000 if single, head of household,

rl:

. Equal to or more than line

. Less than line 5, divide5, enter 1.000 on line 6

line 4 by line 5. Enter the result as a decimal (rounded toat least three places)

7 Multiply line 1 by line 6. Caution: lf you were under age 24 at the end of the year and meetthe conditions described in the instructions, you cannot takethe refundable American opportunitycr6dit; skip line 8, enter lhe amount from line 7 on line 9, and check this box > tr

8 Refundable American opportunity credit. Multiply line 7 by 4Oo/o (.40). Enterthe amount here andon Form 1040. line 68, or Form 'l 0404, line 44. Then qo to line 9 below.

Nonrefundable Education Credits9 Subtract line 8 from line 7. Enter here and on line 2 of the Credit Llmit Worksheet (see instructions)

10 After completing Part lll for each student, enterthe total of all amounts from all Parts lll, line 31 . lfzero, skip lines 1 1 through 17, enter -0- on line 18, and go to line 19

Enter the smaller of line 10 or $10,000Multiply line 11 by 20% (.20)

Enter: $128,000 if married filinghousehold, or qualifying widow(er)

jointly; $O+,OOO if single, head of

Enter the amount from Form 1040, line 38, or Form 10404, line 22. lf youare filing Form 2555, 2555-EZ, or 4563, or you are excluding income fromPuerto Rico, see Pub. 970 for the amount to enter

Subtract line 14 from line 13. lf zero or less, skip lines 16 and 17, enter -0-on line 18, and go to line 19

Enter; $20,000 if married filing jointly; $10,000 if single, head of household,or qualifying widow(er)

17 lf line 15 is:. Equal to or more than line 16, enter 1 .000 on line 17 and go to llne 18. Less than line'1 6, divide line 15 by line 16. Enterthe result as a decimal (rounded to at least three

places)

18 Multiply line 12 by line 17. Enter here and on line 1 of the Credit Limit Worksheet (see instructions) )19 Nonrefundable education credits, Enter the amount from line 7 of the Credit Limit Worksheet (see

here and on Form 1040. line 50. or Form 1 line 33

11

12

13

14

15

16

For Paperwork Reduction Act Notice, see your tax return instructions, Cat. No.25379M rorm 8863 (zota)

Form 8863 (2014) Page2Name(s) shown on return

Resecurity

\-, (1 -63 - Ilt-

Complete Part lll for each student for whom you are claiming either the Americanopportunity credit or lifetime learning credit. Use additional copies of Page 2 as needed foreach student.

our

\,q

See instructions.20

EE[IU Student and Educational !nstitution lnformation

Student name (as shown on page 1 of your tax return)Su Ar e't

22 Educational institution information (see instructa. Name of first educational institution

(1) Address. Number and street (or P.O. box). City, town orpost office, state, and ZIP code. lf a foreign address, seeinstructions.\aSa \{o.pp',: Vt"\\tt:A+

(2) Did the student receive Forrn*i Oe'B-f fi Ves tr Nofrom this institution for 2014?

(3) Did the student receive Form 1098-Tfrom this institution for 20'13 with Box E Yes }( No

2 filled in and Box 7 checked?checked "No" in both (2) and

(4) lf you checked "Yes" in (2) or (3), enter the institutionfederal identification number (from Form 1098-T).

3 ,1. C-' a\ - ir5 S. - -tll'ra_5\3

21 Student social security number (as shown on page 1 of your tax return)

b. Name of second educational institution (if any)

(1) Address. Number and street (or P.O. box). City, town orpost office, state, and ZIP code" lf a foreign address, seeinstructions.

Did the student receive Form 1098-T fl yes E Nofrom this institution for 2014?

Did the student receive Form 1098-Tfrom this institution for 2013 with Box 2 n Yes E No

filled in and Box 7 checked?checked "No" in both (2) and

(41 lf you checked "Yes" in (2) or (3), enter the institution'sfederal identification number (from Form 1098-T).

r*\L\

(21

(3)

23 Has the Hope Scholarship Credit or American opportunitvcredit been craimed ror this student r"'"';;;';H; ,"",1 n X|t; ilTlror this ..ro"nr.ffiNo - Go to rine 24.betore 2014?

24 Was the student enrolled at least half-time for at least oneacademic period that began or is treated as having begun in2014 at an eligible. educational institution in a proqram \-.,leading towards a postsecondary degree, certitiiatJ, or. KYes - Go to line 25'

other recognized postsecondary educational credential?(see instructions)

tr No - Stop! Go to line 31for this student.

25 Dld the student complete the first 4 years of post-secondaryeducation betore 2014?

Yes - Stop!Go to line 31 for thisstudent.

f] rrro - Go to tine 26.

26 Was the student convicted, before the endfelony for possession or distribution ofsubstance?

of 2014, of aa controlled

Yes - Stoo!E co to line il for this

student.

T-1 No - Complete lines 27u through 30 for this student.

272829

30

You cannot take the American opportunity credit and the lifetime learning credit for the same student in the same year. lfyou complete lines 27 through 30 for this student, do not complete line 31 .

American CreditAdjusted qualified education expenses (see instructions). Do not enter more than $+,000Subtract $2,000 from line 27 . lf zero or less, enter -0-.Multiply line 28 by 2s% (.25) .

lf line 28 is zero, enter the amount from line 27. Otherwise, add $2,000 to the amount on line 29 andenter the result. Skip line 31. lnclude the total of all amounts from all Parts lll, line 30 on Part l, line 1

Lifetime Credit31 Adjusted qualified education expenses (see instructions). lnclude the total of all amounts from all Parls

lll, line 31, on Part ll. line 10

,",,3S03Department of the Treasury'"ternal Revenue Service (99)

1me(s) shown on return

aBefore you begin:

Moving Expenses

) lnformation about Form 3903 and its instructions is available al www.irs.gov/form3903.

) Attach to Form 1040 or Form 1040NR.

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OMB No. 1545-0074

Your social security number

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2@14Attachmentsequence r.ro. 170

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See the Distance Test and Time Test in the instructions to find out if you can deduct your movingexpenses.

See Members of the Armed Forces in the instructions, if applicable.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 12490K rorm 3903 (zota)

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2

Transportation and storage of household goods and personal effects (see instructions)

Travel (including lodging) from your old home to your new home (see instructions). Do notinclude the cost of meals .

Add lines 1 and 2

Enter the total amount your employer paid you for the expenses listed on lines 1 and 2 that is

not included in box '1 of your Form W-2 (wages). This amount should be shown in box 12 of yourForm W-2 with code P

ls line 3 more than line 4?

E ruo. You cannot deduct your moving expenses. lf line 3 is less than line 4, subtract line 3

from line 4 and include the result on Form 1040, line 7, or Form 1040NR, line 8.

ffiV"s. Subtract line 4 from tine 3. Enter the result here and on Form 1040, line 26, or Form1040NR, line 26. This is your moving expense deduction

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