Becker Professional Education

Tax Forms for R1

All forms are taken from the IRS website: [Link]

Table of Contents

2024 Form 1040 ............................................................................................................................................ 2

2024 Form 1040 (Schedule 1) ...................................................................................................................... 4
2024 Form 1040 (Schedule 2) ...................................................................................................................... 6
2024 Form 1040 (Schedule 3) ...................................................................................................................... 8
2024 Form 1040 (Schedule A) ...................................................................................................................... 9
2024 Form 1040 (Schedule B) .................................................................................................................... 10
2024 Form 1040 (Schedule C) .................................................................................................................... 11
2024 Form 1040 (Schedule SE) ................................................................................................................. 13
2024 Form 1040 (Schedule E) .................................................................................................................... 15
2024 Form 1041 (Schedule K-1) ................................................................................................................. 17
2024 Form 1065 (Schedule K-1) ................................................................................................................. 19
2024 Form 1120S (Schedule K-1) .............................................................................................................. 20
2024 Form 6251 .......................................................................................................................................... 21
2024 Form 8995 .......................................................................................................................................... 23

1
 1040 U.S. Individual Income Tax Return 2024
Department of the Treasury—Internal Revenue Service
Form

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

For the year Jan. 1–Dec. 31, 2024, or other tax year beginning , 2024, ending , 20 See separate instructions.
Your first name and middle initial Last name Your social security number

If joint return, spouse’s first name and middle initial Last name Spouse’s social security number

Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Presidential Election Campaign
Check here if you, or your
City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code spouse if filing jointly, want $3
to go to this fund. Checking a
box below will not change
Foreign country name Foreign province/state/county Foreign postal code your tax or refund.
You Spouse

Filing Status Single Head of household (HOH)

Married filing jointly (even if only one had income)
Check only
one box. Married filing separately (MFS) Qualifying surviving spouse (QSS)
If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QSS box, enter the child’s name if the
qualifying person is a child but not your dependent:
If treating a nonresident alien or dual-status alien spouse as a U.S. resident for the entire tax year, check the box and enter
their name (see instructions and attach statement if required):

Digital At any time during 2024, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
Assets exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) Yes No
Standard Someone can claim: You as a dependent Your spouse as a dependent
Deduction Spouse itemizes on a separate return or you were a dual-status alien

Age/Blindness You: Were born before January 2, 1960 Are blind Spouse: Was born before January 2, 1960 Is blind
Dependents (see instructions): (2) Social security (3) Relationship (4) Check the box if qualifies for (see instructions):
(1) First name Last name number to you Child tax credit Credit for other dependents
If more
than four
dependents,
see instructions
and check
here . .

Income 1a Total amount from Form(s) W-2, box 1 (see instructions) . . . . . . . . . . . . . 1a

b Household employee wages not reported on Form(s) W-2 . . . . . . . . . . . . . 1b
Attach Form(s)
W-2 here. Also c Tip income not reported on line 1a (see instructions) . . . . . . . . . . . . . . 1c
attach Forms d Medicaid waiver payments not reported on Form(s) W-2 (see instructions) . . . . . . . . 1d
W-2G and
1099-R if tax e Taxable dependent care benefits from Form 2441, line 26 . . . . . . . . . . . . 1e
was withheld. f Employer-provided adoption benefits from Form 8839, line 29 . . . . . . . . . . . 1f
If you did not g Wages from Form 8919, line 6 . . . . . . . . . . . . . . . . . . . . . 1g
get a Form
W-2, see
h Other earned income (see instructions) . . . . . . . . . . . . . . . . . . 1h
instructions. i Nontaxable combat pay election (see instructions) . . . . . . . 1i
z Add lines 1a through 1h . . . . . . . . . . . . . . . . . . . . . . 1z
Attach Sch. B 2a Tax-exempt interest . . . 2a b Taxable interest . . . . . 2b
if required. 3a Qualified dividends . . . 3a b Ordinary dividends . . . . . 3b
4a IRA distributions . . . . 4a b Taxable amount . . . . . . 4b
Standard
Deduction for— 5a Pensions and annuities . . 5a b Taxable amount . . . . . . 5b
• Single or 6a Social security benefits . . 6a b Taxable amount . . . . . . 6b
Married filing
separately, c If you elect to use the lump-sum election method, check here (see instructions) . . . . .
$14,600 7 Capital gain or (loss). Attach Schedule D if required. If not required, check here . . . . . 7
• Married filing
jointly or 8 Additional income from Schedule 1, line 10 . . . . . . . . . . . . . . . . . 8
Qualifying
surviving spouse, 9 Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income . . . . . . . . . . 9
$29,200 10 Adjustments to income from Schedule 1, line 26 . . . . . . . . . . . . . . . 10
• Head of
household, 11 Subtract line 10 from line 9. This is your adjusted gross income . . . . . . . . . . 11
$21,900
12 Standard deduction or itemized deductions (from Schedule A) . . . . . . . . . . 12
• If you checked
any box under 13 Qualified business income deduction from Form 8995 or Form 8995-A . . . . . . . . . 13
Standard
Deduction, 14 Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . . 14
see instructions.
15 Subtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income . . . . . 15
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2024)
Form 1040 (2024) Page 2

Tax and 16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3 . . 16
Credits 17 Amount from Schedule 2, line 3 . . . . . . . . . . . . . . . . . . . . 17
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . . 18
19 Child tax credit or credit for other dependents from Schedule 8812 . . . . . . . . . . 19
20 Amount from Schedule 3, line 8 . . . . . . . . . . . . . . . . . . . . 20
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . 21
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . . 22
23 Other taxes, including self-employment tax, from Schedule 2, line 21 . . . . . . . . . 23
24 Add lines 22 and 23. This is your total tax . . . . . . . . . . . . . . . . . 24
Payments 25 Federal income tax withheld from:
a Form(s) W-2 . . . . . . . . . . . . . . . . . . 25a
b Form(s) 1099 . . . . . . . . . . . . . . . . . . 25b
c Other forms (see instructions) . . . . . . . . . . . . . 25c
d Add lines 25a through 25c . . . . . . . . . . . . . . . . . . . . . . 25d
If you have a 26 2024 estimated tax payments and amount applied from 2023 return . . . . . . . . . . 26
qualifying child, 27 Earned income credit (EIC) . . . . . . . . . . . . . . 27
attach Sch. EIC.
28 Additional child tax credit from Schedule 8812 . . . . . . . . 28
29 American opportunity credit from Form 8863, line 8 . . . . . . . 29
30 Reserved for future use . . . . . . . . . . . . . . . 30
31 Amount from Schedule 3, line 15 . . . . . . . . . . . . 31
32 Add lines 27, 28, 29, and 31. These are your total other payments and refundable credits . . 32
33 Add lines 25d, 26, and 32. These are your total payments . . . . . . . . . . . . 33
Refund 34 If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid . . 34
35a Amount of line 34 you want refunded to you. If Form 8888 is attached, check here . . . . 35a
Direct deposit? b Routing number c Type: Checking Savings
See instructions.
d Account number
36 Amount of line 34 you want applied to your 2025 estimated tax . . . 36
Amount 37 Subtract line 33 from line 24. This is the amount you owe.
You Owe For details on how to pay, go to [Link]/Payments or see instructions . . . . . . . . 37
38 Estimated tax penalty (see instructions) . . . . . . . . . . 38
Third Party Do you want to allow another person to discuss this return with the IRS? See
Designee instructions . . . . . . . . . . . . . . . . . . . . . Yes. Complete below. No
Designee’s Phone Personal identification
name no. number (PIN)

Sign 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.
Here Your signature Date Your occupation If the IRS sent you an Identity
Protection PIN, enter it here
Joint return? (see inst.)
See instructions. Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation If the IRS sent your spouse an
Keep a copy for Identity Protection PIN, enter it here
your records. (see inst.)

Phone no. Email address

Preparer’s name Preparer’s signature Date PTIN Check if:
Paid Self-employed
Preparer
Firm’s name Phone no.
Use Only
Firm’s address Firm’s EIN
Go to [Link]/Form1040 for instructions and the latest information. Form 1040 (2024)
SCHEDULE 1 OMB No. 1545-0074
Additional Income and Adjustments to Income
(Form 1040)
Department of the Treasury
Attach to Form 1040, 1040-SR, or 1040-NR. 2024
Attachment
Internal Revenue Service Go to [Link]/Form1040 for instructions and the latest information. Sequence No. 01
Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number

For 2024, enter the amount reported to you on Form(s) 1099-K that was included in error or for personal
items sold at a loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note: The remaining amounts reported to you on Form(s) 1099-K should be reported elsewhere on your return depending on the
nature of the transaction. See [Link]/1099k.
Part I Additional Income
1 Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . . . 1
2a Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
b Date of original divorce or separation agreement (see instructions):
3 Business income or (loss). Attach Schedule C . . . . . . . . . . . . . . . . . . . 3
4 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . . . 4
5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . . . . . 5
6 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . . . . . . . 6
7 Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Other income:
a Net operating loss . . . . . . . . . . . . . . . . . . . . 8a ( )
b Gambling . . . . . . . . . . . . . . . . . . . . . . . 8b
c Cancellation of debt . . . . . . . . . . . . . . . . . . . 8c
d Foreign earned income exclusion from Form 2555 . . . . . . . . . 8d ( )
e Income from Form 8853 . . . . . . . . . . . . . . . . . . 8e
f Income from Form 8889 . . . . . . . . . . . . . . . . . . 8f
g Alaska Permanent Fund dividends . . . . . . . . . . . . . . 8g
h Jury duty pay . . . . . . . . . . . . . . . . . . . . . 8h
i Prizes and awards . . . . . . . . . . . . . . . . . . . . 8i
j Activity not engaged in for profit income . . . . . . . . . . . . 8j
k Stock options . . . . . . . . . . . . . . . . . . . . . 8k
l Income from the rental of personal property if you engaged in the rental for
profit but were not in the business of renting such property . . . . . . 8l
m Olympic and Paralympic medals and USOC prize money (see instructions) . 8m
n Section 951(a) inclusion (see instructions) . . . . . . . . . . . . 8n
o Section 951A(a) inclusion (see instructions) . . . . . . . . . . . . 8o
p Section 461(l) excess business loss adjustment . . . . . . . . . . 8p
q Taxable distributions from an ABLE account (see instructions) . . . . . 8q
r Scholarship and fellowship grants not reported on Form W-2 . . . . . . 8r
s Nontaxable amount of Medicaid waiver payments included on Form 1040, line
1a or 1d . . . . . . . . . . . . . . . . . . . . . . . 8s ( )
t Pension or annuity from a nonqualifed deferred compensation plan or a
nongovernmental section 457 plan . . . . . . . . . . . . . . 8t
u Wages earned while incarcerated . . . . . . . . . . . . . . . 8u
v Digital assets received as ordinary income not reported elsewhere. See
instructions . . . . . . . . . . . . . . . . . . . . . . 8v
z Other income. List type and amount:
8z
9 Total other income. Add lines 8a through 8z . . . . . . . . . . . . . . . . . . . 9
10 Combine lines 1 through 7 and 9. This is your additional income. Enter here and on Form 1040,
1040-SR, or 1040-NR, line 8 . . . . . . . . . . . . . . . . . . . . . . . . 10
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040) 2024
Schedule 1 (Form 1040) 2024 Page 2
Part II Adjustments to Income
11 Educator expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach
Form 2106 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Health savings account deduction. Attach Form 8889 . . . . . . . . . . . . . . . . 13
14 Moving expenses for members of the Armed Forces. Attach Form 3903 . . . . . . . . . . 14
15 Deductible part of self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . 15
16 Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . . . . . 16
17 Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . . . 17
18 Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . . 18
19a Alimony paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19a
b Recipient’s SSN . . . . . . . . . . . . . . . . . . . . . .
c Date of original divorce or separation agreement (see instructions):
20 IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
21 Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . . . 21
22 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . 22
23 Archer MSA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . 23
24 Other adjustments:
a Jury duty pay (see instructions) . . . . . . . . . . . . . . . 24a
b Deductible expenses related to income reported on line 8l from the rental of
personal property engaged in for profit . . . . . . . . . . . . . 24b
c Nontaxable amount of the value of Olympic and Paralympic medals and USOC
prize money reported on line 8m . . . . . . . . . . . . . . . 24c
d Reforestation amortization and expenses . . . . . . . . . . . . 24d
e Repayment of supplemental unemployment benefits under the Trade Act of
1974 . . . . . . . . . . . . . . . . . . . . . . . . 24e
f Contributions to section 501(c)(18)(D) pension plans . . . . . . . . . 24f
g Contributions by certain chaplains to section 403(b) plans . . . . . . . 24g
h Attorney fees and court costs for actions involving certain unlawful
discrimination claims (see instructions) . . . . . . . . . . . . . 24h
i Attorney fees and court costs you paid in connection with an award from the
IRS for information you provided that helped the IRS detect tax law violations 24i
j Housing deduction from Form 2555 . . . . . . . . . . . . . . 24j
k Excess deductions of section 67(e) expenses from Schedule K-1 (Form 1041) 24k
z Other adjustments. List type and amount:
24z
25 Total other adjustments. Add lines 24a through 24z . . . . . . . . . . . . . . . . . 25
26 Add lines 11 through 23 and 25. These are your adjustments to income. Enter here and on Form
1040, 1040-SR, or 1040-NR, line 10 . . . . . . . . . . . . . . . . . . . . . . 26
Schedule 1 (Form 1040) 2024
SCHEDULE 2 OMB No. 1545-0074
Additional Taxes
(Form 1040)
Department of the Treasury
Attach to Form 1040, 1040-SR, or 1040-NR. 2024
Attachment
Internal Revenue Service Go to [Link]/Form1040 for instructions and the latest information. Sequence No. 02
Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number

Part I Tax
1 Additions to tax:

a Excess advance premium tax credit repayment. Attach Form 8962 . . . . 1a

b Repayment of new clean vehicle credit(s) transferred to a registered dealer

from Schedule A (Form 8936), Part II. Attach Form 8936 and Schedule A (Form
8936) . . . . . . . . . . . . . . . . . . . . . . . . 1b

c Repayment of previously owned clean vehicle credit(s) transferred to a

registered dealer from Schedule A (Form 8936), Part IV. Attach Form 8936 and
Schedule A (Form 8936) . . . . . . . . . . . . . . . . . . 1c

d Recapture of net EPE from Form 4255, line 2a, column (l) . . . . . . . 1d

e Excessive payments (EP) from Form 4255. Check applicable box and enter
amount.
(i) Line 1a, column (n) (ii) Line 1c, column (n)
(iii) Line 1d, column (n) (iv) Line 2a, column (n) . . . . 1e

f 20% EP from Form 4255. Check applicable box and enter amount. See
instructions.
(i) Line 1a, column (o) (ii) Line 1c, column (o)
(iii) Line 1d, column (o) (iv) Line 2a, column (o) . . . . 1f

y Other additions to tax (see instructions): 1y

z Add lines 1a through 1y . . . . . . . . . . . . . . . . . . . . . . . . . . 1z

2 Alternative minimum tax. Attach Form 6251 . . . . . . . . . . . . . . . . . . . 2

3 Add lines 1z and 2. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 17 . . . . . . . 3
Part II Other Taxes
4 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . . . . . . 4

5 Social security and Medicare tax on unreported tip income. Attach Form 4137 5

6 Uncollected social security and Medicare tax on wages. Attach Form 8919 . 6
7 Total additional social security and Medicare tax. Add lines 5 and 6 . . . . . . . . . . . 7

8 Additional tax on IRAs or other tax-favored accounts. Attach Form 5329 if required.
If not required, check here . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Household employment taxes. Attach Schedule H . . . . . . . . . . . . . . . . . 9

10 Repayment of first-time homebuyer credit. Attach Form 5405 if required . . . . . . . . . . 10

11 Additional Medicare Tax. Attach Form 8959 . . . . . . . . . . . . . . . . . . . 11

12 Net investment income tax. Attach Form 8960 . . . . . . . . . . . . . . . . . . 12

13 Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance from Form
W-2, box 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

14 Interest on tax due on installment income from the sale of certain residential lots and timeshares . . 14

15 Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000 . 15
16 Recapture of low-income housing credit. Attach Form 8611 . . . . . . . . . . . . . . 16
(continued on page 2)
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71478U Schedule 2 (Form 1040) 2024
Schedule 2 (Form 1040) 2024 Page 2
Part II Other Taxes (continued)
17 Other additional taxes:

a Recapture of other credits. List type, form number, and amount:

17a

b Recapture of federal mortgage subsidy, if you sold your home see instructions 17b

c Additional tax on HSA distributions. Attach Form 8889 . . . . . . . . 17c

d Additional tax on an HSA because you didn’t remain an eligible individual.

Attach Form 8889 . . . . . . . . . . . . . . . . . . . . 17d

e Additional tax on Archer MSA distributions. Attach Form 8853 . . . . . 17e

f Additional tax on Medicare Advantage MSA distributions. Attach Form 8853 17f

g Recapture of a charitable contribution deduction related to a fractional interest

in tangible personal property . . . . . . . . . . . . . . . . 17g

h Income you received from a nonqualified deferred compensation plan that fails
to meet the requirements of section 409A . . . . . . . . . . . . 17h

i Compensation you received from a nonqualified deferred compensation plan

described in section 457A . . . . . . . . . . . . . . . . . 17i

j Section 72(m)(5) excess benefits tax . . . . . . . . . . . . . . 17j

k Golden parachute payments . . . . . . . . . . . . . . . . 17k

l Tax on accumulation distribution of trusts . . . . . . . . . . . . 17l

m Excise tax on insider stock compensation from an expatriated corporation . 17m

n Look-back interest under section 167(g) or 460(b) from Form 8697 or 8866 . 17n

o Tax on non-effectively connected income for any part of the year you were a
nonresident alien from Form 1040-NR . . . . . . . . . . . . . 17o

p Any interest from Form 8621, line 16f, relating to distributions from, and
dispositions of, stock of a section 1291 fund . . . . . . . . . . . 17p

q Any interest from Form 8621, line 24 . . . . . . . . . . . . . . 17q

z Any other taxes. List type and amount:

17z
18 Total additional taxes. Add lines 17a through 17z . . . . . . . . . . . . . . . . . . 18

19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 19

20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20

21 Add lines 4, 7 through 16, 18, and 19. These are your total other taxes. Enter here and on Form 1040
or 1040-SR, line 23, or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . . 21
Schedule 2 (Form 1040) 2024
SCHEDULE 3 OMB No. 1545-0074
Additional Credits and Payments
2024
(Form 1040)
Attach to Form 1040, 1040-SR, or 1040-NR.
Department of the Treasury Attachment
Internal Revenue Service Go to [Link]/Form1040 for instructions and the latest information. Sequence No. 03
Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number

Part I Nonrefundable Credits

1 Foreign tax credit. Attach Form 1116 if required . . . . . . . . . . . . . . . . . . 1
2 Credit for child and dependent care expenses from Form 2441, line 11. Attach Form 2441 . . . . 2
3 Education credits from Form 8863, line 19 . . . . . . . . . . . . . . . . . . . . 3
4 Retirement savings contributions credit. Attach Form 8880 . . . . . . . . . . . . . . 4
5a Residential clean energy credit from Form 5695, line 15 . . . . . . . . . . . . . . . 5a
b Energy efficient home improvement credit from Form 5695, line 32 . . . . . . . . . . . 5b
6 Other nonrefundable credits:
a General business credit. Attach Form 3800 . . . . . . . . . . . . 6a
b Credit for prior year minimum tax. Attach Form 8801 . . . . . . . . 6b
c Adoption credit. Attach Form 8839 . . . . . . . . . . . . . . 6c
d Credit for the elderly or disabled. Attach Schedule R . . . . . . . . 6d
e Reserved for future use . . . . . . . . . . . . . . . . . . 6e
f Clean vehicle credit. Attach Form 8936 . . . . . . . . . . . . . 6f
g Mortgage interest credit. Attach Form 8396 . . . . . . . . . . . 6g
h District of Columbia first-time homebuyer credit. Attach Form 8859 . . . . 6h
i Qualified electric vehicle credit. Attach Form 8834 . . . . . . . . . 6i
j Alternative fuel vehicle refueling property credit. Attach Form 8911 . . . . 6j
k Credit to holders of tax credit bonds. Attach Form 8912 . . . . . . . 6k
l Amount on Form 8978, line 14. See instructions . . . . . . . . . . 6l
m Credit for previously owned clean vehicles. Attach Form 8936 . . . . . 6m
z Other nonrefundable credits. List type and amount:
6z
7 Total other nonrefundable credits. Add lines 6a through 6z . . . . . . . . . . . . . . 7
8 Add lines 1 through 4, 5a, 5b, and 7. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 20 . 8
Part II Other Payments and Refundable Credits
9 Net premium tax credit. Attach Form 8962 . . . . . . . . . . . . . . . . . . . . 9
10 Amount paid with request for extension to file (see instructions) . . . . . . . . . . . . . 10
11 Excess social security and tier 1 RRTA tax withheld . . . . . . . . . . . . . . . . . 11
12 Credit for federal tax on fuels. Attach Form 4136 . . . . . . . . . . . . . . . . . . 12
13 Other payments or refundable credits:
a Form 2439 . . . . . . . . . . . . . . . . . . . . . . 13a
b Section 1341 credit for repayment of amounts included in income from earlier
years . . . . . . . . . . . . . . . . . . . . . . . . 13b
c Net elective payment election amount from Form 3800, Part III, line 6, column (j) 13c
d Deferred amount of net 965 tax liability (see instructions) . . . . . . . 13d
z Other refundable credits (see instructions):
13z
14 Total other payments or refundable credits. Add lines 13a through 13z . . . . . . . . . . 14
15 Add lines 9 through 12 and 14. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 31 . . . 15
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71480G Schedule 3 (Form 1040) 2024
SCHEDULE A Itemized Deductions OMB No. 1545-0074
(Form 1040)
Department of the Treasury
Attach to Form 1040 or 1040-SR.
Go to [Link]/ScheduleA for instructions and the latest information. 2024
Attachment
Internal Revenue Service Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16. Sequence No. 07
Name(s) shown on Form 1040 or 1040-SR Your social security number

Medical Caution: Do not include expenses reimbursed or paid by others.

and 1 Medical and dental expenses (see instructions) . . . . . . . 1
Dental 2 Enter amount from Form 1040 or 1040-SR, line 11 2
Expenses 3 Multiply line 2 by 7.5% (0.075) . . . . . . . . . . . . . 3
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . . 4
Taxes You 5 State and local taxes.
Paid a State and local income taxes or general sales taxes. You may include
either income taxes or general sales taxes on line 5a, but not both. If
you elect to include general sales taxes instead of income taxes,
check this box . . . . . . . . . . . . . . . . . 5a
b State and local real estate taxes (see instructions) . . . . . . . 5b
c State and local personal property taxes . . . . . . . . . . 5c
d Add lines 5a through 5c . . . . . . . . . . . . . . . 5d
e Enter the smaller of line 5d or $10,000 ($5,000 if married filing
separately) . . . . . . . . . . . . . . . . . . . 5e
6 Other taxes. List type and amount:
6
7 Add lines 5e and 6 . . . . . . . . . . . . . . . . . . . . . . . 7
Interest 8 Home mortgage interest and points. If you didn’t use all of your home
You Paid mortgage loan(s) to buy, build, or improve your home, see
Caution: Your instructions and check this box . . . . . . . . . .
mortgage interest
deduction may be a Home mortgage interest and points reported to you on Form 1098.
limited. See See instructions if limited . . . . . . . . . . . . . . 8a
instructions.
b Home mortgage interest not reported to you on Form 1098. See
instructions if limited. If paid to the person from whom you bought the
home, see instructions and show that person’s name, identifying no.,
and address . . . . . . . . . . . . . . . . . . . 8b

c Points not reported to you on Form 1098. See instructions for special
rules . . . . . . . . . . . . . . . . . . . . . 8c
d Reserved for future use . . . . . . . . . . . . . . . 8d
e Add lines 8a through 8c . . . . . . . . . . . . . . . 8e
9 Investment interest. Attach Form 4952 if required. See instructions 9
10 Add lines 8e and 9 . . . . . . . . . . . . . . . . . . . . . . . . 10
Gifts to 11 Gifts by cash or check. If you made any gift of $250 or more, see
Charity instructions . . . . . . . . . . . . . . . . . . . 11
Caution: If you 12 Other than by cash or check. If you made any gift of $250 or more,
made a gift and
got a benefit for it, see instructions. You must attach Form 8283 if over $500 . . . 12
see instructions. 13 Carryover from prior year . . . . . . . . . . . . . . 13
14 Add lines 11 through 13 . . . . . . . . . . . . . . . . . . . . . . 14
Casualty and 15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified
Theft Losses disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Other 16 Other—from list in instructions. List type and amount:
Itemized
Deductions 16
Total 17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on
Itemized Form 1040 or 1040-SR, line 12 . . . . . . . . . . . . . . . . . . . . 17
Deductions 18 If you elect to itemize deductions even though they are less than your standard deduction,
check this box . . . . . . . . . . . . . . . . . . . . . . . .
For Paperwork Reduction Act Notice, see the Instructions for Form 1040. Cat. No. 17145C Schedule A (Form 1040) 2024
SCHEDULE B OMB No. 1545-0074
(Form 1040) Interest and Ordinary Dividends
Department of the Treasury Attach to Form 1040 or 1040-SR. 2024
Attachment
Internal Revenue Service Go to [Link]/ScheduleB for instructions and the latest information. Sequence No. 08
Name(s) shown on return Your social security number

Amount
Part I 1 List name of payer. If any interest is from a seller-financed mortgage and the
buyer used the property as a personal residence, see the instructions and list this
Interest interest first. Also, show that buyer’s social security number and address:
(See instructions
and the
Instructions for
Form 1040,
line 2b.)
Note: If you
received a
Form 1099-INT, 1
Form 1099-OID,
or substitute
statement from
a brokerage firm,
list the firm’s
name as the
payer and enter
the total interest
shown on that
form.
2 Add the amounts on line 1 . . . . . . . . . . . . . . . . . . . 2
3 Excludable interest on series EE and I U.S. savings bonds issued after 1989.
Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . . 3
4 Subtract line 3 from line 2. Enter the result here and on Form 1040 or 1040-SR, line 2b 4
Note: If line 4 is over $1,500, you must complete Part III. Amount
Part II 5 List name of payer:

Ordinary
Dividends
(See instructions
and the
Instructions for
Form 1040,
line 3b.) 5
Note: If you
received a
Form 1099-DIV
or substitute
statement from
a brokerage firm,
list the firm’s
name as the
payer and enter
the ordinary
dividends shown 6 Add the amounts on line 5. Enter the total here and on Form 1040 or 1040-SR, line 3b 6
on that form. Note: If line 6 is over $1,500, you must complete Part III.
Part III You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a foreign
account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust.
Foreign
Accounts Yes No
and Trusts 7a At any time during 2024, did you have a financial interest in or signature authority over a financial
Caution: If account (such as a bank account, securities account, or brokerage account) located in a foreign
required, failure to country? See instructions . . . . . . . . . . . . . . . . . . . . . . . .
file FinCEN Form
114 may result in If “Yes,” are you required to file FinCEN Form 114, Report of Foreign Bank and Financial
substantial Accounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114
penalties. and its instructions for filing requirements and exceptions to those requirements . . . . . .
Additionally, you
may be required b If you are required to file FinCEN Form 114, list the name(s) of the foreign country(-ies) where the
to file Form 8938, financial account(s) is (are) located:
Statement of
Specified Foreign
Financial Assets. 8 During 2024, did you receive a distribution from, or were you the grantor of, or transferor to, a
See instructions. foreign trust? If “Yes,” you may have to file Form 3520. See instructions . . . . . . . . .
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 17146N Schedule B (Form 1040) 2024
SCHEDULE C Profit or Loss From Business OMB No. 1545-0074
(Form 1040)
Department of the Treasury
(Sole Proprietorship)
Attach to Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041; partnerships must generally file Form 1065. 2024
Attachment
Internal Revenue Service Go to [Link]/ScheduleC for instructions and the latest information. Sequence No. 09
Name of proprietor Social security number (SSN)

A Principal business or profession, including product or service (see instructions) B Enter code from instructions

C Business name. If no separate business name, leave blank. D Employer ID number (EIN) (see instr.)

E Business address (including suite or room no.)

City, town or post office, state, and ZIP code
F Accounting method: (1) Cash (2) Accrual (3) Other (specify)
G Did you “materially participate” in the operation of this business during 2024? If “No,” see instructions for limit on losses . Yes No
H If you started or acquired this business during 2024, check here . . . . . . . . . . . . . . . . . .
I Did you make any payments in 2024 that would require you to file Form(s) 1099? See instructions . . . . . . . . Yes No
J If “Yes,” did you or will you file required Form(s) 1099? . . . . . . . . . . . . . . . . . . . . . Yes No
Part I Income
1 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 . . . . . . . . . 1
2 Returns and allowances . . . . . . . . . . . . . . . . . . . . . . . . . 2
3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Cost of goods sold (from line 42) . . . . . . . . . . . . . . . . . . . . . . 4
5 Gross profit. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . 5
6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . . . . 6
7 Gross income. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . 7
Part II Expenses. Enter expenses for business use of your home only on line 30.
8 Advertising . . . . . 8 18 Office expense (see instructions) . 18
9 Car and truck expenses 19 Pension and profit-sharing plans . 19
(see instructions) . . . 9 20 Rent or lease (see instructions):
10 Commissions and fees . 10 a Vehicles, machinery, and equipment 20a
11 Contract labor (see instructions) 11 b Other business property . . . 20b
12 Depletion . . . . . 12 21 Repairs and maintenance . . . 21
13 Depreciation and section 179 22 Supplies (not included in Part III) . 22
expense deduction (not
included in Part III) (see 23 Taxes and licenses . . . . . 23
instructions) . . . . 13 24 Travel and meals:
14 Employee benefit programs a Travel . . . . . . . . . 24a
(other than on line 19) . 14 b Deductible meals (see instructions) 24b
15 Insurance (other than health) 15 25 Utilities . . . . . . . . 25
16 Interest (see instructions): 26 Wages (less employment credits) 26
a Mortgage (paid to banks, etc.) 16a 27a Other expenses (from line 48) . . 27a
b Other . . . . . . 16b b Energy efficient commercial bldgs
17 Legal and professional services 17 deduction (attach Form 7205) . . 27b
28 Total expenses before expenses for business use of home. Add lines 8 through 27b . . . . . . . 28
29 Tentative profit or (loss). Subtract line 28 from line 7 . . . . . . . . . . . . . . . . . 29
30 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: . Use the Simplified
Method Worksheet in the instructions to figure the amount to enter on line 30 . . . . . . . . . 30

}
31 Net profit or (loss). Subtract line 30 from line 29.
• If a profit, enter on both Schedule 1 (Form 1040), line 3, 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. 31
• If a loss, you must go to line 32.

}
32 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 Schedule 1 (Form 1040), line 3, and on Schedule
SE, line 2. (If you checked the box on line 1, see the line 31 instructions.) Estates and trusts, enter on 32a All investment is at risk.
Form 1041, line 3. 32b Some investment is not
• If you checked 32b, you must attach Form 6198. Your loss may be limited. at risk.
For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11334P Schedule C (Form 1040) 2024
Schedule C (Form 1040) 2024 Page 2
Part III Cost of Goods Sold (see instructions)

33 Method(s) used to
value closing inventory: a Cost b Lower of cost or market c Other (attach explanation)
34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory?
If “Yes,” attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

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 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.

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 2024, enter the number of miles you used your vehicle for:

a Business b Commuting (see instructions) c Other

45 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . . Yes No

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

b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

Part V Other Expenses. List below business expenses not included on lines 8–26, line 27b, or line 30.

48 Total other expenses. Enter here and on line 27a . . . . . . . . . . . . . . . . 48

Schedule C (Form 1040) 2024
SCHEDULE SE OMB No. 1545-0074
(Form 1040) Self-Employment Tax
Department of the Treasury Attach to Form 1040, 1040-SR, 1040-SS, or 1040-NR.
2024
Attachment
Internal Revenue Service Go to [Link]/ScheduleSE for instructions and the latest information. Sequence No. 17
Name of person with self-employment income (as shown on Form 1040, 1040-SR, 1040-SS, or 1040-NR) Social security number of person
with self-employment income
Part I Self-Employment Tax
Note: If your only income subject to self-employment tax is church employee income, see instructions for how to report your income
and the definition of church employee income.
A If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you had
$400 or more of other net earnings from self-employment, check here and continue with Part I . . . . . . . . .
Skip lines 1a and 1b if you use the farm optional method in Part II. See instructions.
1a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),
box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a
b If 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 1065), box 20, code AQ 1b ( )
Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
2 Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than
farming). See instructions for other income to report or if you are a minister or member of a religious order 2
3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . . . . 3
4a If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3 . 4a
Note: If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.
b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here . . . . . 4b
c Combine lines 4a and 4b. If less than $400, stop; you don’t owe self-employment tax. Exception: If
less than $400 and you had church employee income, enter -0- and continue . . . . . . . . 4c
5a Enter your church employee income from Form W-2. See instructions for
definition of church employee income . . . . . . . . . . . . . 5a
b Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- . . . . . . . . . . . . . 5b
6 Add lines 4c and 5b . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Maximum amount of combined wages and self-employment earnings subject to social security tax or
the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2024 . . . . . . . . . . . 7 168,600
8a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
and railroad retirement (tier 1) compensation. If $168,600 or more, skip lines
8b through 10, and go to line 11 . . . . . . . . . . . . . . . 8a
b Unreported tips subject to social security tax from Form 4137, line 10 . . . 8b
c Wages subject to social security tax from Form 8919, line 10 . . . . . . 8c
d Add lines 8a, 8b, and 8c . . . . . . . . . . . . . . . . . . . . . . . . . . 8d
9 Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11 . . . . 9
10 Multiply the smaller of line 6 or line 9 by 12.4% (0.124) . . . . . . . . . . . . . . . . 10
11 Multiply line 6 by 2.9% (0.029) . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Self-employment tax. Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040), line 4, or
Form 1040-SS, Part I, line 3 . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Deduction for one-half of self-employment tax.
Multiply line 12 by 50% (0.50). Enter here and on Schedule 1 (Form 1040),
line 15 . . . . . . . . . . . . . . . . . . . . . . . . 13
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11358Z Schedule SE (Form 1040) 2024
Schedule SE (Form 1040) 2024 Page 2
Part II Optional Methods To Figure Net Earnings (see instructions)
Farm Optional Method. You may use this method only if (a) your gross farm income1 wasn’t more than
$10,380, or (b) your net farm profits2 were less than $7,493.
14 Maximum income for optional methods . . . . . . . . . . . . . . . . . . . . . 14 6,920
15 Enter the smaller of: two-thirds (2/3) of gross farm income1 (not less than zero) or $6,920. Also, include
this amount on line 4b above . . . . . . . . . . . . . . . . . . . . . . . . 15
Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits3 were less than $7,493
and also less than 72.189% of your gross nonfarm income,4 and (b) you had net earnings from self-employment
of 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 . . . . . . . . . . . . . . . . . . . . . . . . . 16
17 Enter the smaller of: two-thirds (2/3) of gross nonfarm income4 (not less than zero) or the amount on
line 16. Also, include this amount on line 4b above . . . . . . . . . . . . . . . . . 17
1 3
From Sch. F, line 9; and Sch. K-1 (Form 1065), box 14, code B. From Sch. C, line 31; and Sch. K-1 (Form 1065), box 14, code A.
2 4
From Sch. F, line 34; and Sch. K-1 (Form 1065), box 14, code A—minus the amount From Sch. C, line 7; and Sch. K-1 (Form 1065), box 14, code C.
you would have entered on line 1b had you not used the optional method.
Schedule SE (Form 1040) 2024
SCHEDULE E Supplemental Income and Loss OMB No. 1545-0074

2024
(Form 1040) (From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.)
Department of the Treasury Attach to Form 1040, 1040-SR, 1040-NR, or 1041.
Attachment
Internal Revenue Service Go to [Link]/ScheduleE for instructions and the latest information. Sequence No. 13
Name(s) shown on return Your social security number

Part I Income or Loss From Rental Real Estate and Royalties

Note: If you are in the business of renting personal property, use Schedule C. See instructions. If you are an individual, report farm
rental income or loss from Form 4835 on page 2, line 40.
A Did you make any payments in 2024 that would require you to file Form(s) 1099? See instructions . . . . . Yes No
B If “Yes,” did you or will you file required Form(s) 1099? . . . . . . . . . . . . . . . . . . Yes No
1a Physical address of each property (street, city, state, ZIP code)
A
B
C
1b Type of Property 2 For each rental real estate property listed Fair Rental Personal Use QJV
(from list below) above, report the number of fair rental and Days Days
A personal use days. Check the QJV box only A
B if you meet the requirements to file as a
B
qualified joint venture. See instructions.
C C
Type of Property:
1 Single Family Residence 3 Vacation/Short-Term Rental 5 Land 7 Self-Rental
2 Multi-Family Residence 4 Commercial 6 Royalties 8 Other (describe)
Properties:
Income: A B C
3 Rents received . . . . . . . . . . . . . . 3
4 Royalties received . . . . . . . . . . . . . 4
Expenses:
5 Advertising . . . . . . . . . . . . . . . 5
6 Auto and travel (see instructions) . . . . . . . 6
7 Cleaning and maintenance . . . . . . . . . . 7
8 Commissions . . . . . . . . . . . . . . 8
9 Insurance . . . . . . . . . . . . . . . . 9
10 Legal and other professional fees . . . . . . . 10
11 Management fees . . . . . . . . . . . . . 11
12 Mortgage interest paid to banks, etc. (see instructions) 12
13 Other interest . . . . . . . . . . . . . . 13
14 Repairs . . . . . . . . . . . . . . . . . 14
15 Supplies . . . . . . . . . . . . . . . . 15
16 Taxes . . . . . . . . . . . . . . . . . 16
17 Utilities . . . . . . . . . . . . . . . . . 17
18 Depreciation expense or depletion . . . . . . . 18
19 Other (list) 19
20 Total expenses. Add lines 5 through 19 . . . . . 20
21 Subtract line 20 from line 3 (rents) and/or 4 (royalties). If
result is a (loss), see instructions to find out if you must
file Form 6198 . . . . . . . . . . . . . . 21
22 Deductible rental real estate loss after limitation, if any,
on Form 8582 (see instructions) . . . . . . . . 22 ( )( )( )
23a Total of all amounts reported on line 3 for all rental properties . . . . 23a
b Total of all amounts reported on line 4 for all royalty properties . . . . 23b
c Total of all amounts reported on line 12 for all properties . . . . . . 23c
d Total of all amounts reported on line 18 for all properties . . . . . . 23d
e Total of all amounts reported on line 20 for all properties . . . . . . 23e
24 Income. Add positive amounts shown on line 21. Do not include any losses . . . . . . . 24
25 Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here 25 ( )
26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2 . 26
For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11344L Schedule E (Form 1040) 2024
Schedule E (Form 1040) 2024 Attachment Sequence No. 13 Page 2
Name(s) shown on return. Do not enter name and social security number if shown on other side. Your social security number

Caution: The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1.
Part II Income or Loss From Partnerships and S Corporations
Note: If you report a loss, receive a distribution, dispose of stock, or receive a loan repayment from an S corporation, you must check
the box in column (e) on line 28 and attach the required basis computation. If you report a loss from an at-risk activity for which any
amount is not at risk, you must check the box in column (f) on line 28 and attach Form 6198. See instructions.
27 Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations, a prior year unallowed loss from a
passive activity (if that loss was not reported on Form 8582), or unreimbursed partnership expenses? If you answered “Yes,”
see instructions before completing this section . . . . . . . . . . . . . . . . . . . . Yes No
28 (b) Enter P for (c) Check if (e) Check if (f) Check if
(a) Name (d) Employer
partnership; S foreign basis computation any amount is
identification number
for S corporation partnership is required not at risk
A
B
C
D
Passive Income and Loss Nonpassive Income and Loss
(g) Passive loss allowed (h) Passive income (i) Nonpassive loss allowed (j) Section 179 expense (k) Nonpassive income
(attach Form 8582 if required) from Schedule K-1 (see Schedule K-1) deduction from Form 4562 from Schedule K-1
A
B
C
D
29a Totals
b Totals
30 Add columns (h) and (k) of line 29a . . . . . . . . . . . . . . . . . . . . . 30
31 Add columns (g), (i), and (j) of line 29b . . . . . . . . . . . . . . . . . . . . 31 ( )
32 Total partnership and S corporation income or (loss). Combine lines 30 and 31 . . . . . 32
Part III Income or Loss From Estates and Trusts
33 (b) Employer
(a) Name
identification number
A
B
Passive Income and Loss Nonpassive Income and Loss
(c) Passive deduction or loss allowed (d) Passive income (e) Deduction or loss (f) Other income from
(attach Form 8582 if required) from Schedule K-1 from Schedule K-1 Schedule K-1
A
B
34a Totals
b Totals
35 Add columns (d) and (f) of line 34a . . . . . . . . . . . . . . . . . . . . . 35
36 Add columns (c) and (e) of line 34b . . . . . . . . . . . . . . . . . . . . . 36 ( )
37 Total estate and trust income or (loss). Combine lines 35 and 36 . . . . . . . . . . . 37
Part IV Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)—Residual Holder
38 (a) Name (b) Employer (c) Excess inclusion from (d) Taxable income (e) Income from
Schedules Q, line 2c (net loss) from
identification number (see instructions) Schedules Q, line 1b Schedules Q, line 3b

39 Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below . 39
Part V Summary
40 Net farm rental income or (loss) from Form 4835. Also, complete line 42 below . . . . . . . 40
41 Total income or (loss). Combine lines 26, 32, 37, 39, and 40. Enter the result here and on Schedule
1 (Form 1040), line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 41
42 Reconciliation of farming and fishing income. Enter your gross
farming and fishing income reported on Form 4835, line 7; Schedule K-1
(Form 1065), box 14, code B; Schedule K-1 (Form 1120-S), box 17, code
AN; and Schedule K-1 (Form 1041), box 14, code F. See instructions . 42
43 Reconciliation for real estate professionals. If you were a real estate
professional (see instructions), enter the net income or (loss) you
reported anywhere on Form 1040, Form 1040-SR, or Form 1040-NR
from all rental real estate activities in which you materially participated
under the passive activity loss rules . . . . . . . . . . . . 43
Schedule E (Form 1040) 2024
 661117
Final K-1 Amended K-1 OMB No. 1545-0092
Schedule K-1
(Form 1041) 2024 Part III Beneficiary’s Share of Current Year Income,
Deductions, Credits, and Other Items
Department of the Treasury For calendar year 2024, or tax year 1 Interest income 11 Final year deductions
Internal Revenue Service

/ / 2024 / / 2a Ordinary dividends

beginning ending

Beneficiary’s Share of Income, Deductions, 2b Qualified dividends

Credits, etc. See back of form and instructions.
Part I Information About the Estate or Trust 3 Net short-term capital gain
A Estate’s or trust’s employer identification number
4a Net long-term capital gain

B Estate’s or trust’s name 4b 28% rate gain 12 Alternative minimum tax adjustment

4c Unrecaptured section 1250 gain

5 Other portfolio and

C Fiduciary’s name, address, city, state, and ZIP code nonbusiness income

6 Ordinary business income

7 Net rental real estate income

13 Credits and credit recapture
8 Other rental income

9 Directly apportioned deductions

D Check if Form 1041-T was filed and enter the date it was filed

14 Other information

E Check if this is the final Form 1041 for the estate or trust

Part II Information About the Beneficiary 10 Estate tax deduction

F Beneficiary’s identifying number

G Beneficiary’s name, address, city, state, and ZIP code

* See attached statement for additional information.

Note: A statement must be attached showing the
beneficiary’s share of income and directly apportioned
deductions from each business, rental real estate, and
other rental activity.
For IRS Use Only

H Domestic beneficiary Foreign beneficiary

For Paperwork Reduction Act Notice, see the Instructions for Form 1041. [Link]/Form1041 Cat. No. 11380D Schedule K-1 (Form 1041) 2024
Schedule K-1 (Form 1041) 2024 Page 2

This list identifies the codes used on Schedule K-1 for beneficiaries and provides summarized reporting information for
beneficiaries who file Form 1040 or 1040-SR. For detailed reporting and filing information, see the Instructions for Schedule
K-1 (Form 1041) for a Beneficiary Filing Form 1040 or 1040-SR and the instructions for your income tax return.

}
Report on
1. Interest income Form 1040 or 1040-SR, line 2b 13. Credits and credit recapture
2a. Ordinary dividends Form 1040 or 1040-SR, line 3b Code Report on
2b. Qualified dividends Form 1040 or 1040-SR, line 3a A Credit for estimated taxes Form 1040 or 1040-SR, line 26
3. Net short-term capital gain Schedule D, line 5 B Credit for backup withholding Form 1040 or 1040-SR, line 25c
4a. Net long-term capital gain Schedule D, line 12 C Low-income housing credit
4b. 28% rate gain 28% Rate Gain Worksheet, line 4 D Advanced manufacturing production
(Schedule D instructions) credit

4c. Unrecaptured section 1250 gain Unrecaptured Section 1250 Gain E Clean electricity production credit
Worksheet, line 11 (Schedule D
F Work opportunity credit
instructions)
G Credit for small employer health
insurance premiums
5. Other portfolio and nonbusiness Schedule E, line 33, column (f)
income
H Biofuel producer credit
6. Ordinary business income Schedule E, line 33, column (d) or (f) I Credit for increasing research activities
7. Net rental real estate income Schedule E, line 33, column (d) or (f) J Renewable electricity production
credit
8. Other rental income Schedule E, line 33, column (d) or (f)
9. Directly apportioned deductions K Empowerment zone employment credit
Code L Clean fuel production credit
A Depreciation Form 8582; or Schedule E, line M Orphan drug credit See the beneficiary’s instructions
33, column (c) or (e)
N Credit for employer-provided childcare
B Depletion Form 8582; or Schedule E, line facilities and services
33, column (c) or (e)
O Biodiesel and renewable diesel fuels
C Amortization Form 8582; or Schedule E, line credit
33, column (c) or (e)
P Credit to holders of tax credit bonds
10. Estate tax deduction Schedule A, line 16 Q Credit for employer differential wage
11. Final year deductions payments

A Excess deductions – Section 67(e) Schedule 1 (Form 1040), line 24k R Recapture of credits
expenses (also see the beneficiary’s
S Credit for production from advanced
instructions)
nuclear power facilities

B Excess deductions – Non-miscellaneous See the beneficiary’s instructions T Zero-emission nuclear power production
itemized deductions credit
C Short-term capital loss carryover Schedule D, line 5 ZZ Other credits
Schedule D, line 12; line 5 of the 14. Other information
D Long-term capital loss carryover wksht. for Sch. D, line 18; and line 16
of the wksht. for Sch. D, line 19 A Tax-exempt interest Form 1040 or 1040-SR, line 2a
E Net operating loss carryover — Schedule 1 (Form 1040), line 8a B Foreign taxes Schedule 3 (Form 1040), line 1; or
regular tax Schedule A, line 6

F Net operating loss carryover — Form 6251, line 2f C Qualified rehabilitation expenditures See the beneficiary’s instructions
minimum tax

}
D Basis of energy property See the beneficiary’s instructions

12. Alternative minimum tax (AMT) items E Net investment income Form 4952, line 4a
A Adjustment for minimum tax purposes Form 6251, line 2j F Gross farm and fishing income Schedule E, line 42
B AMT adjustment attributable to G Foreign trading gross receipts See the Instructions for
qualified dividends (Section 942(a)) Form 8873

}
C AMT adjustment attributable to H Adjustment for section 1411 net Form 8960, line 7 (also see the
net short-term capital gain investment income or deductions beneficiary’s instructions)

D AMT adjustment attributable to I Section 199A information

net long-term capital gain
J Qualifying advanced coal project
property and qualifying gasification
E AMT adjustment attributable to
See the beneficiary’s project property
unrecaptured section 1250 gain
instructions and the
Instructions for Form 6251
F AMT adjustment attributable to K Qualifying advanced energy project
See the beneficiary’s instructions
28% rate gain property

G Accelerated depreciation L Advanced manufacturing investment

property
H Depletion
I Amortization M Clean electricity investment credit
J Exclusion items 2025 Form 8801 ZZ Other information

Note: If you are a beneficiary who does not file a Form 1040 or 1040-SR,
see instructions for the type of income tax return you are filing.
 651123
Final K-1 Amended K-1 OMB No. 1545-0123
Schedule K-1
(Form 1065) 2024 Part III Partner’s Share of Current Year Income,
Deductions, Credits, and Other Items
Department of the Treasury 1 Ordinary business income (loss) 14 Self-employment earnings (loss)
Internal Revenue Service For calendar year 2024, or tax year

beginning / / 2024 ending / / 2 Net rental real estate income (loss)

Partner’s Share of Income, Deductions, 3 Other net rental income (loss) 15 Credits
Credits, etc. See separate instructions.

Part I Information About the Partnership 4a Guaranteed payments for services

A Partnership’s employer identification number
4b Guaranteed payments for capital 16 Schedule K-3 is attached if
checked . . . . .
B Partnership’s name, address, city, state, and ZIP code
4c Total guaranteed payments 17 Alternative minimum tax (AMT) items

5 Interest income
C IRS center where partnership filed return:
D Check if this is a publicly traded partnership (PTP) 6a Ordinary dividends
Part II Information About the Partner
E Partner’s SSN or TIN (Do not use TIN of a disregarded entity. See instructions.) 6b Qualified dividends 18 Tax-exempt income and
nondeductible expenses

F Name, address, city, state, and ZIP code for partner entered in E. See instructions. 6c Dividend equivalents

7 Royalties

G General partner or LLC Limited partner or other LLC 8 Net short-term capital gain (loss)
member-manager member 19 Distributions
H1 Domestic partner Foreign partner 9a Net long-term capital gain (loss)
H2 If the partner is a disregarded entity (DE), enter the partner’s:
TIN Name 9b Collectibles (28%) gain (loss)
I1 What type of entity is this partner? 20 Other information
I2 If this partner is a retirement plan (IRA/SEP/Keogh/etc.), check here . 9c Unrecaptured section 1250 gain

J Partner’s share of profit, loss, and capital (see instructions):

Beginning Ending 10 Net section 1231 gain (loss)
Profit % %
Loss % % 11 Other income (loss)
Capital % %
Check if decrease is due to:
Sale or Exchange of partnership interest. See instructions.
K1 Partner’s share of liabilities: 12 Section 179 deduction 21 Foreign taxes paid or accrued
Beginning Ending

Nonrecourse . . $ $ 13 Other deductions

Qualified nonrecourse
financing . . . $ $
Recourse . . . $ $
K2 Check this box if item K1 includes liability amounts from lower-tier partnerships
K3 Check if any of the above liability is subject to guarantees or other
payment obligations by the partner. See instructions . . . . . 22 More than one activity for at-risk purposes*
L Partner’s Capital Account Analysis 23 More than one activity for passive activity purposes*
Beginning capital account . . . $ *See attached statement for additional information.
Capital contributed during the year . . $
Current year net income (loss) . . . $
For IRS Use Only

Other increase (decrease) (attach explanation) $

Withdrawals and distributions . . . $( )
Ending capital account . . . . $
M Did the partner contribute property with a built-in gain (loss)?
Yes No If “Yes,” attach statement. See instructions.
N Partner’s Share of Net Unrecognized Section 704(c) Gain or (Loss)
Beginning . . . . . . . . $
Ending . . . . . . . . . $
For Paperwork Reduction Act Notice, see the Instructions for Form 1065. [Link]/Form1065 Cat. No. 11394R Schedule K-1 (Form 1065) 2024
 671124
Final K-1 Amended K-1 OMB No. 1545-0123
Schedule K-1
(Form 1120-S) 2024 Part III Shareholder’s Share of Current Year Income,
Deductions, Credits, and Other Items
Department of the Treasury 1 Ordinary business income (loss) 13 Credits
Internal Revenue Service For calendar year 2024, or tax year

beginning / / 2024 ending / / 2 Net rental real estate income (loss)

Shareholder’s Share of Income, Deductions, 3 Other net rental income (loss)

Credits, etc. See separate instructions.
4 Interest income
Part I Information About the Corporation
A Corporation’s employer identification number 5a Ordinary dividends

B Corporation’s name, address, city, state, and ZIP code 5b Qualified dividends 14 Schedule K-3 is attached if
checked . . . . .
6 Royalties 15 Alternative minimum tax (AMT) items

7 Net short-term capital gain (loss)

C IRS Center where corporation filed return 8a Net long-term capital gain (loss)

D Corporation’s total number of shares 8b Collectibles (28%) gain (loss)

Beginning of tax year . . . . .
End of tax year . . . . . . . 8c Unrecaptured section 1250 gain

9 Net section 1231 gain (loss) 16 Items affecting shareholder basis

Part II Information About the Shareholder
E Shareholder’s identifying number 10 Other income (loss)

F1 Shareholder’s name, address, city, state, and ZIP code

F2 If the shareholder is a disregarded entity, a trust, an estate, or a nominee or 17 Other information

similar person, enter the individual or entity responsible for reporting:

TIN Name 11 Section 179 deduction

F3 What type of entity is this shareholder?
12 Other deductions

G Current year allocation percentage . . . %

H Shareholder’s number of shares

Beginning of tax year . . . . .
End of tax year . . . . . . .

I Loans from shareholder

Beginning of tax year . . . . . $
End of tax year . . . . . . . $
For IRS Use Only

18 More than one activity for at-risk purposes*

19 More than one activity for passive activity purposes*

* See attached statement for additional information.

For Paperwork Reduction Act Notice, see the Instructions for Form 1120-S. [Link]/Form1120S Cat. No. 11520D Schedule K-1 (Form 1120-S) 2024
 6251 Alternative Minimum Tax—Individuals OMB No. 1545-0074

2024
Form

Department of the Treasury Attach to Form 1040, 1040-SR, or 1040-NR.

Attachment
Internal Revenue Service Go to [Link]/Form6251 for instructions and the latest information. Sequence No. 32
Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number

Part I Alternative Minimum Taxable Income (See instructions for how to complete each line.)
1 Enter the amount from Form 1040 or 1040-SR, line 15, if more than zero. If Form 1040 or 1040-SR, line 15,
is zero, subtract line 14 of Form 1040 or 1040-SR from line 11 of Form 1040 or 1040-SR and enter the result
here. (If less than zero, enter as a negative amount.) . . . . . . . . . . . . . . . . . . 1
2a If filing Schedule A (Form 1040), enter the taxes from Schedule A, line 7; otherwise, enter the amount from
Form 1040 or 1040-SR, line 12 . . . . . . . . . . . . . . . . . . . . . . . . 2a
b Tax refund from Schedule 1 (Form 1040), line 1 or line 8z . . . . . . . . . . . . . . . . 2b ( )
c Investment interest expense (difference between regular tax and AMT) . . . . . . . . . . . . 2c
d Depletion (difference between regular tax and AMT) . . . . . . . . . . . . . . . . . . 2d
e Net operating loss deduction from Schedule 1 (Form 1040), line 8a. Enter as a positive amount . . . . 2e
f Alternative tax net operating loss deduction . . . . . . . . . . . . . . . . . . . . 2f ( )
g Interest from specified private activity bonds exempt from the regular tax . . . . . . . . . . . 2g
h Qualified small business stock, see instructions . . . . . . . . . . . . . . . . . . . 2h
i Exercise of incentive stock options (excess of AMT income over regular tax income) . . . . . . . . 2i
j Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A) . . . . . . . . . . 2j
k Disposition of property (difference between AMT and regular tax gain or loss) . . . . . . . . . . 2k
l Depreciation on assets placed in service after 1986 (difference between regular tax and AMT) . . . . . 2l
m Passive activities (difference between AMT and regular tax income or loss) . . . . . . . . . . 2m
n Loss limitations (difference between AMT and regular tax income or loss) . . . . . . . . . . . 2n
o Circulation costs (difference between regular tax and AMT) . . . . . . . . . . . . . . . 2o
p Long-term contracts (difference between AMT and regular tax income) . . . . . . . . . . . . 2p
q Mining costs (difference between regular tax and AMT) . . . . . . . . . . . . . . . . . 2q
r Research and experimental costs (difference between regular tax and AMT) . . . . . . . . . . 2r
s Income from certain installment sales before January 1, 1987 . . . . . . . . . . . . . . . 2s ( )
t Intangible drilling costs preference . . . . . . . . . . . . . . . . . . . . . . . 2t
3 Other adjustments, including income-based related adjustments . . . . . . . . . . . . . . 3
4 Alternative minimum taxable income. Combine lines 1 through 3. (If married filing separately and line 4 is
more than $875,950, see instructions.) . . . . . . . . . . . . . . . . . . . . . . 4
Part II Alternative Minimum Tax (AMT)
5 Exemption.
IF your filing status is... AND line 4 is not over... THEN enter on line 5...

}
Single or head of household . . . . . $ 609,350 . . . . . $ 85,700
Married filing jointly or qualifying surviving spouse 1,218,700 . . . . . 133,300
Married filing separately . . . . . . 609,350 . . . . . 66,650 . . 5
If line 4 is over the amount shown above for your filing status, see instructions.
6 Subtract line 5 from line 4. If more than zero, go to line 7. If zero or less, enter -0- here and on lines 7, 9, and

}
11, and go to line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 • If you are filing Form 2555, see instructions for the amount to enter.
• If you reported capital gain distributions directly on Form 1040 or 1040-SR, line 7; you reported
qualified dividends on Form 1040 or 1040-SR, line 3a; or you had a gain on both lines 15 and
16 of Schedule D (Form 1040) (as refigured for the AMT, if necessary), complete Part III on the . . 7
back and enter the amount from line 40 here.
• All others: If line 6 is $232,600 or less ($116,300 or less if married filing separately), multiply
line 6 by 26% (0.26). Otherwise, multiply line 6 by 28% (0.28) and subtract $4,652 ($2,326 if
married filing separately) from the result.
8 Alternative minimum tax foreign tax credit (see instructions) . . . . . . . . . . . . . . . 8
9 Tentative minimum tax. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . 9
10 Add Form 1040 or 1040-SR, line 16 (minus any tax from Form 4972), and Schedule 2 (Form 1040), line 1z.
Subtract from the result Schedule 3 (Form 1040), line 1 and any negative amount reported on Form 8978,
line 14 (treated as a positive number). If zero or less, enter -0-. If you used Schedule J to figure your tax on
Form 1040 or 1040-SR, line 16, refigure that tax without using Schedule J before completing this line. See
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 AMT. Subtract line 10 from line 9. If zero or less, enter -0-. Enter here and on Schedule 2 (Form 1040), line 2 11
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13600G Form 6251 (2024)
Form 6251 (2024) Page 2
Part III Tax Computation Using Maximum Capital Gains Rates
Complete Part III only if you are required to do so by line 7 or by the Foreign Earned Income Tax Worksheet in the instructions.
12 Enter the amount from Form 6251, line 6. If you are filing Form 2555, enter the amount from line 3 of the
worksheet in the instructions for line 7 . . . . . . . . . . . . . . . . . . . . . . 12
13 Enter the amount from line 4 of the Qualified Dividends and Capital Gain Tax Worksheet in the Instructions
for Form 1040 or the amount from line 13 of the Schedule D Tax Worksheet in the Instructions for Schedule
D (Form 1040), whichever applies (as refigured for the AMT, if necessary). See instructions. If you are filing
Form 2555, see instructions for the amount to enter . . . . . . . . . . . . . . . . . . 13
14 Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the AMT, if necessary). See
instructions. If you are filing Form 2555, see instructions for the amount to enter . . . . . . . . . 14
15 If you did not complete a Schedule D Tax Worksheet for the regular tax or the AMT, enter the amount from
line 13. Otherwise, add lines 13 and 14, and enter the smaller of that result or the amount from line 10 of
the Schedule D Tax Worksheet (as refigured for the AMT, if necessary). If you are filing Form 2555, see
instructions for the amount to enter . . . . . . . . . . . . . . . . . . . . . . . 15
16 Enter the smaller of line 12 or line 15 . . . . . . . . . . . . . . . . . . . . . . 16
17 Subtract line 16 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 17
18 If line 17 is $232,600 or less ($116,300 or less if married filing separately), multiply line 17 by 26% (0.26).
Otherwise, multiply line 17 by 28% (0.28) and subtract $4,652 ($2,326 if married filing separately) from the result 18
19 Enter:
• $94,050 if married filing jointly or qualifying surviving spouse,
• $47,025 if single or married filing separately, or
• $63,000 if head of household.
. . } 19

20 Enter the amount from line 5 of the Qualified Dividends and Capital Gain Tax Worksheet or the amount from
line 14 of the Schedule D Tax Worksheet, whichever applies (as figured for the regular tax). If you did not
complete either worksheet for the regular tax, enter the amount from Form 1040 or 1040-SR, line 15; if zero
or less, enter -0-. If you are filing Form 2555, see instructions for the amount to enter . . . . . . . 20
21 Subtract line 20 from line 19. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 21
22 Enter the smaller of line 12 or line 13 . . . . . . . . . . . . . . . . . . . . . . 22
23 Enter the smaller of line 21 or line 22. This amount is taxed at 0% . . . . . . . . . . . . . 23
24 Subtract line 23 from line 22 . . . . . . . . . . . . . . . . . . . . . . . . . 24
25 Enter:
• $518,900 if single,
• $291,850 if married filing separately,
• $583,750 if married filing jointly or qualifying surviving spouse, or
• $551,350 if head of household.
} . . 25

26 Enter the amount from line 21 . . . . . . . . . . . . . . . . . . . . . . . . . 26

27 Enter the amount from line 5 of the Qualified Dividends and Capital Gain Tax Worksheet or the amount from
line 21 of the Schedule D Tax Worksheet, whichever applies (as figured for the regular tax). If you did not
complete either worksheet for the regular tax, enter the amount from Form 1040 or 1040-SR, line 15; if zero
or less, enter -0-. If you are filing Form 2555, see instructions for the amount to enter . . . . . . . 27
28 Add line 26 and line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
29 Subtract line 28 from line 25. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 29
30 Enter the smaller of line 24 or line 29 . . . . . . . . . . . . . . . . . . . . . . 30
31 Multiply line 30 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . . . 31
32 Add lines 23 and 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
If lines 32 and 12 are the same, skip lines 33 through 37 and go to line 38. Otherwise, go to line 33.
33 Subtract line 32 from line 22 . . . . . . . . . . . . . . . . . . . . . . . . . 33
34 Multiply line 33 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . 34
If line 14 is zero or blank, skip lines 35 through 37 and go to line 38. Otherwise, go to line 35.
35 Add lines 17, 32, and 33 . . . . . . . . . . . . . . . . . . . . . . . . . . 35
36 Subtract line 35 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . 36
37 Multiply line 36 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . . 37
38 Add lines 18, 31, 34, and 37 . . . . . . . . . . . . . . . . . . . . . . . . . 38
39 If line 12 is $232,600 or less ($116,300 or less if married filing separately), multiply line 12 by 26% (0.26).
Otherwise, multiply line 12 by 28% (0.28) and subtract $4,652 ($2,326 if married filing separately) from the result 39
40 Enter the smaller of line 38 or line 39 here and on line 7. If you are filing Form 2555, do not enter this
amount on line 7. Instead, enter it on line 4 of the worksheet in the instructions for line 7 . . . . . . 40
Form 6251 (2024)
Form 8995 Qualified Business Income Deduction OMB No. 1545-2294

Simplified Computation
Attach to your tax return.
2024
Department of the Treasury Attachment
Internal Revenue Service Go to [Link]/Form8995 for instructions and the latest information. Sequence No. 55
Name(s) shown on return Your taxpayer identification number

Note: You can claim the qualified business income deduction only if you have qualified business income from a qualified trade or
business, real estate investment trust dividends, publicly traded partnership income, or a domestic production activities deduction
passed through from an agricultural or horticultural cooperative. See instructions.
Use this form if your taxable income, before your qualified business income deduction, is at or below $191,950 ($383,900 if married
filing jointly), and you aren’t a patron of an agricultural or horticultural cooperative.

1 (a) Trade, business, or aggregation name (b) Taxpayer (c) Qualified business
identification number income or (loss)

ii

iii

iv

v
2 Total qualified business income or (loss). Combine lines 1i through 1v,
column (c) . . . . . . . . . . . . . . . . . . . . . . 2
3 Qualified business net (loss) carryforward from the prior year . . . . . . . 3 ( )
4 Total qualified business income. Combine lines 2 and 3. If zero or less, enter -0- 4
5 Qualified business income component. Multiply line 4 by 20% (0.20) . . . . . . . . . . . 5
6 Qualified REIT dividends and publicly traded partnership (PTP) income or (loss)
(see instructions) . . . . . . . . . . . . . . . . . . . . 6
7 Qualified REIT dividends and qualified PTP (loss) carryforward from the prior
year . . . . . . . . . . . . . . . . . . . . . . . . . 7 ( )
8 Total qualified REIT dividends and PTP income. Combine lines 6 and 7. If zero
or less, enter -0- . . . . . . . . . . . . . . . . . . . . 8
9 REIT and PTP component. Multiply line 8 by 20% (0.20) . . . . . . . . . . . . . . . 9
10 Qualified business income deduction before the income limitation. Add lines 5 and 9 . . . . . . 10
11 Taxable income before qualified business income deduction (see instructions) 11
12 Enter your net capital gain, if any, increased by any qualified dividends
(see instructions) . . . . . . . . . . . . . . . . . . . . 12
13 Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . . 13
14 Income limitation. Multiply line 13 by 20% (0.20) . . . . . . . . . . . . . . . . . . 14
15 Qualified business income deduction. Enter the smaller of line 10 or line 14. Also enter this amount on
the applicable line of your return (see instructions) . . . . . . . . . . . . . . . . . 15
16 Total qualified business (loss) carryforward. Combine lines 2 and 3. If greater than zero, enter -0- . . 16 ( )
17 Total qualified REIT dividends and PTP (loss) carryforward. Combine lines 6 and 7. If greater than
zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 ( )
For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 37806C Form 8995 (2024)