US 1040
Main Information Sheet
2010
Taxpayer
PRINTED 04/14/2011
JAMES E
BETH A
SSN
Birth
Death
Day Phone
Evening
Cell or Fax
HECKEL
2880 SPRING MOUNTAIN DR
LOVELAND CO 80537
PIN
Email
Taxpayer Occupation
Filing Status
IT MANAGER
MARRIED FILING JOINT
Preparer ID:
320-42-9987
09/10/1952
29987
Spouse Occupation ADMIN
ASST
300.00
Preparation Fee:
SHELLY L WAGAR CPA
Preparer's Use:
322-40-8702
02/19/1953
8702
Date:
Preparer:
Spouse
04/14/2011
P00234124
1
2
3
4
5
6
Time in
return
112
Recap of 2010 Income Tax Return
Earned Income ..........
Federal AGI..............
Taxable Income..........
EIC ......................
17,202.
79,813.
49,861.
State ..................
Tax ....................
Withholding ..........
Refund/Due............
State ..................
Tax ....................
Withholding ..........
Refund/Due............
CO
1,345.
897.
(448.)
Federal Tax ..............
Withholding ..............
Refund/(Due)..............
Tax Bracket ..............
Maximum RAL
Partial RAL
Qualifying refund..........................
Fees ......................................
Net refund ................................
Fast check ................................
2 week check..............................
State check ..............................
Check one ................................
Oc 2010 CCH Small Firm Services. All rights reserved.
US104001
2 week check
3,871.
2,245.
(826.)
15.0 %
2 week deposit
min.
Worksheet for States Not Conforming to
Bonus Depreciation or Increased Section 179 Deduction
US
Name:
JAMES E & BETH A HECKEL
SSN:
Taxpayer
A1
A2
A
B
C
D
E
2010
Spouse
320-42-9987
Total
Depreciation adjustment. Federal depreciation minus
state depreciation ....................................................
Section 179 adjustment. Federal section 179 minus
state section 179 ......................................................
Total depreciation adjustment ........................................
Sales adjustment. State sale minus Federal sale.
Installment sale adjustments are included in full in the
year of sale ..........................................................
Total AGI adjustment ..................................................
Itemized deduction adjustment. Federal deductions
minus state deductions ................................................
Total state adjustment ................................................
States Adding Back All or a Percentage of the 30% or 50% Special Depreciation
Taxpayer
1
2
3
4
5
6
7
8
9
10
Special depreciation deducted on the 2001 tax return
from Form 4562 and K1s ..............................................
Special depreciation deducted on the 2002 tax return
from Form 4562 and K1s ..............................................
Special depreciation deducted on the 2003 tax return
from Form 4562 and K1s ..............................................
Special depreciation deducted on the 2004 tax return
from Form 4562 and K1s ..............................................
Special depreciation deducted on the 2005 tax return
from Form 4562 and K1s ..............................................
Special depreciation deducted on the 2006 tax return
from Form 4562 and K1s ..............................................
Special depreciation deducted on the 2007 tax return
from Form 4562 and K1s ..............................................
Special depreciation deducted on the 2008 tax return
from Form 4562 and K1s ..............................................
Special depreciation deducted on the 2009 tax return
from Form 4562 and K1s ..............................................
Special depreciation deducted on the 2010 tax return
from Form 4562 and K1s ..............................................
Spouse
564.
Total
564.
States Adding Back All or a Percentage of the $100,000+ Section 179 Deduction
Taxpayer
1
2
3
4
5
6
7
8
Section 179 election on the 2003 tax return
Section 179 election on the 2004 tax return
Section 179 election on the 2005 tax return
Section 179 election on the 2006 tax return
Section 179 election on the 2007 tax return
Section 179 election on the 2008 tax return
Section 179 election on the 2009 tax return
Section 179 election on the 2010 tax return
Oc 2010 CCH Small Firm Services. All rights reserved.
............................
............................
............................
............................
............................
............................
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............................
USW10405
Spouse
Total
Form
1040
L
A
(See
B
instructions) E
L
Use the
IRS label. H
Otherwise,
E
please print
R
or type.
E
Label
Department of the Treasury - Internal Revenue Service
U.S. Individual Income Tax Return
2010
(99)
For the year Jan. 1-Dec. 31, 2010, or other tax year beginning
Name
Spouse's Name (if Joint Return)
JAMES E HECKEL
BETH A HECKEL
IRS Use Only-Do not write or staple in this space.
,20
OMB No. 1545-0074
City, State, and ZIP Code
Your social security number
,2010, ending
Home Address
320-42-9987
Spouse's social security no.
322-40-8702
2880 SPRING MOUNTAIN DR
LOVELAND CO 80537
j
j
You must enter
your SSN(s) above.
Checking a box below will not
Presidential
change your tax or refund.
Election Campaignj Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see instructions) j
You
Spouse
1
Single
4
Head of household (with qualifying person). (See instructions.)
Filing Status
2 X Married filing jointly (even if only one had income)
If the qualifying person is a child but not your dependent, enter
Check only
3
Married filing separately. Enter spouse's SSN above
this child's name here.j
one box.
and full name here. j
5
Qualifying widow(er) with dependent child (see instructions)
X Yourself. If someone can claim you as a dependent, do not check box 6a ................ Boxes checked on
Exemptions
6a
X Spouse .................................................................................. j6a and 6b
2
b
No. of children
(3) Dependent's
(4) V/ if qualIf more than
c
Dependents:
(2) Dependent's
ifying child
on 6c who:
relationship to
for child tax
0
four depen- (1) First name
Last name
social security no.
you
lived with you
credit (see inst)
did not live with
dents, see
you due to divorce
or separation
0
instr. and
(see instr.)
Dependents on 6c
0
check
not entered above
here j
Add numbers
2
d Total number of exemptions claimed ............................................................................ on lines abovej
7 Wages, salaries, tips, etc. Attach Form(s) W-2
Income
13,803.
7
311.
8a
Taxable
interest.
Attach
Schedule
B
if
required
..........................................
8a
Attach
Form(s) W-2 here.
7,580.
b Tax-exempt interest. Do not include on line 8a .......... 8b
Also attach Forms
2,066.
9a Ordinary dividends. Attach Schedule B if required ........................................ 9a
W-2G and
Qualified
dividends
(see
instructions)
1,387.
b
......................
9b
1099-R if tax
was withheld.
168.
10 Taxable refunds, credits, or offsets of state and local income taxes (see instructions) ........ 10
11 Alimony received .......................................................................... 11
3,658.
12 Business income or (loss). Attach Schedule C or C-EZ .................................... 12
If you did not
20,117.
13 Capital gain or (loss). Attach Schedule D if required. If not required, check here j
13
get a W-2,
14 Other gains or (losses). Attach Form 4797 ................................................ 14
see instructions.
20,000.
15a IRA distributions .......... 15a
b Taxable amount (see inst.) .. 15b
16a Pensions and annuities .... 16a
b Taxable amount (see inst.) .. 16b
17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E .... 17
18 Farm income or (loss). Attach Schedule F ................................................ 18
Enclose, but do
22,178.
19 Unemployment compensation (see instructions) ............................................ 19
not attach, any
b Taxable amount (see inst.) .. 20b
20a Social security benefits .. 20a
payment. Also,
please use
21.
21 Other income. List type and amount (see instr.) BOOK ROYALTIES
21
Form 1040-V.
82,322.
22 Combine the amounts in the far right column for lines 7 through 21.This is your total incomej 22
23 Educator expenses ........................................ 23
Adjusted
24 Certain business expenses of reservists, performing artists,
Gross
and fee-basis gov. officials. Attach Form 2106 or 2106-EZ .. 24
2,250.
Income
25 Health savings account deduction. Attach Form 8889 ...... 25
26 Moving expenses. Attach Form 3903 ...................... 26
259.
27 One-half of self-employment tax. Attach Schedule SE .... 27
28 Self-employed SEP, SIMPLE, and qualified plans
........ 28
29 Self-employed health insurance deduction (see instr.) ...... 29
30 Penalty on early withdrawal of savings .................... 30
31a Alimony paid b Recipient's SSN j
31a
32 IRA deduction (see instructions) .......................... 32
33 Student loan interest deduction (see instructions) .......... 33
34 Tuition and fees. Attach Form 8917 ........................ 34
35 Domestic production activities deduction. Attach Form 8903 35
2,509.
36 Add lines 23 through 31a and 32 through 35 .............................................. 36
79,813.
37 Subtract line 36 from line 22. This is your adjusted gross income .................... j 37
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.
Form 1040 (2010)
BCA
US1040$1
.
.
JAMES E & BETH A HECKEL
Form 1040 (2010)
Tax and
Credits
Page 2
38
79,813.
40
41
42
43
44
45
46
22,652.
57,161.
7,300.
49,861.
3,419.
54
55
56
57
58
59
60
65.
3,354.
517.
j
Other
Taxes
Payments
If you have a
qualifying child,
attach Schedule
EIC.
Refund
Direct deposit?
See instructions
and fill in 74b,
74c, and 74d,
or Form 8888.
Amount
You Owe
Third Party
Designee
Sign
Here
Joint return?
See instr.
Keep a copy
for your
records.
320-42-9987
38 Amount from line 37 (adjusted gross income) ..............................................
39a Check
You were born before Jan. 2, 1946,
Blind.
j Total boxes
if:
Spouse was born before Jan. 2, 1946,
Blind.
checked j 39a
b If your spouse itemizes on a separate return or you were a dual-status alien,
see instructions and check here .......................................... j 39b
40 Itemized deductions (from Schedule A) or your standard deduction (see instructions)......
41 Subtract line 40a from line 38 ..............................................................
42 Exemptions. Multiply $3,650 by the number on line 6d ....................................
43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- ......
44 Tax (see instructions). Check if any tax is from: a
Form(s) 8814 b
Form 4972 ..
45 Alternative minimum tax (see instructions). Attach Form 6251 ............................
46 Add lines 44 and 45 ................................................................... j
65.
47 Foreign tax credit. Attach Form 1116 if required ............ 47
48 Credit for child and dependent care expenses. Attach Form 2441
...... 48
49 Education credits from Form 8863, line 23 .................. 49
50 Retirement savings contributions credit. Attach Form 8880 .. 50
51 Child tax credit (see instructions) .......................... 51
52 Residential energy credits. Attach Form 5695
52
53 Other credits from Form:
a
3800 b
8801 c
53
54 Add lines 47 through 53. These are your total credits ......................................
55 Subtract line 54 from line 46. If line 54 is more than line 46, enter -0- .................. j
k
l
j
j
3,419.
56 Self-employment tax. Attach Schedule SE ................................................
57 Unreported social security and Medicare tax from Form: a
4137
b
8919 ....
58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required ..
59 a
Forms(s) W-2, box 9 b
Schedule H
c
Form 5405, line 16 ..............
60 Add lines 55 through 59. This is your total tax ........................................ j
2,245.
61 Federal income tax withheld from Forms W-2 and 1099 .... 61
62 2010 estimated tax payments and amount applied from 2009 return
62
800.
63 Making work pay and government retiree credits. Attach Schedule M
.... 63
64 a Earned income credit (EIC) .............................. 64a
combat
b Nontaxable
........
64b
pay election
65 Additional child tax credit. Attach Form 8812................ 65
66 American opportunity credit from Form 8863, line 14 ........
...... 66
67 First-time homebuyer credit from Form 5405, line 10 ........ 67
68 Amount paid with request for extension to file (see inst.) .... 68
69 Excess social security and tier 1 RRTA tax withheld (see inst.)
69
70 Credit for federal tax on fuels. Attach Form 4136
70
71 Credits from Form: a 2439 b 8839 c 8801 d 8885
71
72 Add lines 61, 62, 63, 64a and 65 through 71. These are your total payments .......... j 72
73 If line 72 is more than line 60, subtract line 60 from line 72. This is the amount you overpaid 73
74 a Amount of line 73 you want refunded to you. If Form 8888 is attached, check here j
74a
Routing
Savings
b number
j c Type: Checking
d
3,871.
FORM 1099
3,045.
Account
number
Amount of line 73 you want applied to your 2011 estimated tax j 75
76 Amount you owe. Subtract line 72 from line 60. For details on how to pay, see inst.
77 Estimated tax penalty (see instructions) .................... 77
Do you want to allow another person to discuss this return with the IRS (see instructions)?
....
j
826.
76
X
Yes. Complete the following.
Designee's
Personal identification
Phone
number (PIN)
name
no.
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.
j SHELLY WAGAR CPA
j
Your signature
j
970-203-1040
Date
Your occupation
No
01244
Daytime phone number
IT MANAGER
Spouse's signature.If a joint return, both must sign.
Date
Spouse's occupation
ADMIN ASST
Print/Type preparer's name
Paid
Preparer's
Use Only
BCA
Preparer's signature
SHELLY L WAGAR CPA
SHELLY L WAGAR CPA
Firm's name
j SHELLY L WAGAR CPA PC
Firm's address j 232 ELDER DRIVE
LOVELAND CO 80538-
US1040$2
Date
Check
04/14/2011
self-employed
Firm's EIN
Phone no.
if
PTIN
P00234124
20-8189030
970-203-1040
Form
1040 (2010)
2010
Department of the Treasury
Form 1040-V
Internal Revenue Service
|
What Is Form 1040-V and Do You Have To Use It?
Enter your daytime phone number and your SSN on
your check or money order. If you are filing a joint return,
enter the SSN shown first on your return. Also enter
"2010 Form 1040," "2010 Form 1040A," or "2010 Form
1040EZ," whichever is appropriate.
| To help us process your payment, enter the amount on
the right side of your check like this: $ XXX.XX. Do not
use dashes or lines (for example, do not enter "$ XXX-"
or "$ XXX xx/100").
It is a statement you send with your check or money
order for any balance due on the "Amount you owe" line
of your 2010 Form 1040, Form 1040A, or Form 1040EZ.
Using Form 1040-V allows us to process your payment
more accurately and efficiently. We strongly encourage
you to use Form 1040-V, but there is no penalty if you do
not.
How To Fill In Form 1040-V
How To Send In Your 2010 Tax Return,
Payment, and Form 1040-V
Line 1. Enter your social security number (SSN). If you are
filing a joint return, enter the SSN shown first on your
return.
Line 2. If you are filing a joint return, enter the SSN shown
second on your return.
Line 3. Enter the amount you are paying by check or
money order.
Line 4. Enter your name(s) and address exactly as shown
on your return. Please print clearly.
| Detach Form 1040-V along the dotted line.
| Do not staple or otherwise attach your payment or Form
1040-V to your return or to each other. Instead, just put
them loose in the envelope.
| Mail your 2010 tax return, payment, and Form 1040-V to
the address shown on page 2 that applies to you.
How To Prepare Your Payment
|
Make your check or money order payable to the "United
States Treasury." Do not send cash.
| Make sure your name and address appear on your
check or money order
US1040V1
Form
1040-V (2010)
BCA
Make check or money order payable to "United States Treasury".
2010
Form 1040-V Payment Voucher
Enter the amount
j
of your payment
320-42-9987
JAMES E & BETH A HECKEL
2880 SPRING MOUNTAIN DR
LOVELAND CO 80537
j
j
Department of the Treasury
Internal Revenue Service
Detach Here and Mail With Your Payment and Return
322-40-8702
Dollars
Cents
826.
1045
PO BOX 7704
San Francisco CA 94120-7704
320429987 BC HECK 30 0 201012 610
SCHEDULE A
(Form 1040)
OMB No. 1545-0074
Itemized Deductions
j
j
2010
Name(s) shown on Form 1040
Attachment
Sequence No. 07
Your social security no.
JAMES E & BETH A HECKEL
320-42-9987
Department of the Treasury
Internal Revenue Service
Medical
and
Dental
Expenses
Taxes You
Paid
(99)
1
2
3
4
5
Attach to Form 1040.
See Instructions for Schedule A (Form 1040).
Caution. Do not include expenses reimbursed or paid by others.
Medical and dental expenses (see instructions)..................
2
Enter amount from Form 1040, line 38 ......
Multiply line 2 by 7.5% (.075) .................................. 3
Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-..............................
State and local (check only one box):
5
897.
a X Income taxes, or
..................................
8
b
General sales taxes
Real estate taxes (see instructions)..............................
New motor vehicle taxes from line 11 of the worksheet on
back (for certain vehicles purchased in 2009). Skip this line if
you checked box 5b ..........................................
Other taxes. List type and amount j
OWNERSHIP TAX
Note.
Your mortgage
interest
deduction may
be limited (see
instructions).
Gifts to
Charity
If you made a
gift and got a
benefit for it,
see instructions.
4
j
6
7
Interest
You Paid
1
2,071.
6
7
542.
8
9
9
10
11
Add lines 5 through 8 ......................................................................
Home mortgage interest & points reported to you on Form 1098 10
Home mortgage interest not reported to you on Form 1098. If
paid to the person from whom you bought the home, see inst.
and show that person's name, identifying no., and address j
12
Points not reported to you on Form 1098. See instructions for
special rules .................................................. 12
Mortgage insurance premiums (See instructions) ................ 13
14
Investment interest. Attach Form 4952 if required. (See inst.)
Add lines 10 through 14 .................................................................... 15
Gifts by cash or check. If you made any gift of $250 or more,
18,892.
see instructions ................................................ 16
3,510.
11
13
14
15
16
17
18
19
Other than by cash or check. If any gift of $250 or more, see
250.
instructions. You must attach Form 8283 if over $500............ 17
Carryover from prior year........................................ 18
Add lines 16 through 18 .................................................................... 19
19,142.
Casualty and
Theft Losses 20 Casualty or theft loss(es). Attach Form 4684. (See instructions.).............................. 20
Job Expenses 21 Unreimbursed employee expenses - job travel, union dues,
and Certain
job education, etc. Attach Form 2106 or 2106-EZ if required.
21
Miscellaneous
(See instructions)j
330.
Deductions
22 Tax preparation fees .......................................... 22
23
24
25
26
27
28
Other expenses - investment, safe deposit box, etc. List type
and amount j
23
Add lines 21 through 23 ........................................ 24
79,813.
Enter amount from Form 1040, line 38 ...... 25
Multiply line 25 by 2% (.02) .................................... 26
Subtract line 26 from line 24. If line 26 is more than line 24, enter -0Other - from list in the inst. List type and amount .....j
330.
1,596.
........................
27
Other
Miscellaneous
28
Deductions
Total
29 Add the amounts in the far right column for lines 4 through 28. Also, enter this amount
Itemized
on Form 1040, line 40 ...................................................................... 29
Deductions
30 If you elect to itemize deductions even though they are less than your standard
deduction, check here ............................................................ j
For Paperwork Reduction Act Notice, see Form 1040 instructions.
BCA
USSCHA$1
22,652.
Schedule A (Form 1040) 2010
US Schedule A
Itemized Deduction Detail Worksheet
Name: JAMES E & BETH A HECKEL
Medical Expenses
Insurance premiums paid (not pre-tax)
Taxpayer ..............
Spouse ................
Qualified long term care contracts
Taxpayer ..............
Spouse ................
Other medical expenses
2010
SSN: 320-42-9987
X .165 =
Medical miles:
Medicare from 1040 worksheet..........................
Remainder from worksheets
Taxpayer ......................
Spouse ........................
Self-employed health insurance
Taxpayer ......................
Spouse ........................
DOCTORS
INSURANCE DEDUCTIBLE
OTHER MEDICAL
Amount from additional worksheets......................
Total ..................................................
Cash Contributions
50% Limit Organizations
Other Charitable miles:
CROSSROADS CHURCH
TIMBERLINE CHURCH
THINK HUMANITY
HARVEST HOUSE
GRACE PLACE
VARIOUS
X .14 =
350. EDUCATE AFRICA
75. THINK COMPASSION
7,560. AFRICA
150. From Schedules K-1....................................
75. Amount from additional worksheets......................
2,105. Total ..................................................
30% Limit Organizations
Charitable miles:
1,330.
300.
6,947.
18,892.
X .14 =
Schedules K-1 ........................................
Amount from additional worksheets......................
Total ..................................................
Other Than Cash Contributions
GOODWILL
HABITAT FOR HUMANITY
50% Limit Organizations
100.
150.
From Schedules K-1
30% Limit
Capital gain property donated to 50% limit organizations.
From Forms 8283 ......................................
Amount from additional worksheets......................
Total ..................................................
250.
From Forms 8283 ......................................
From Schedules K-1
Total ..................................................
30% Limit
Not capital gain property donated to 30% limit organizations.
From Schedules K-1
20% Limit Organization
From Schedules K-1
Contribution Carryovers
From Forms 8283 ......................................
Total ..................................................
Capital gain property donated to 30% limit organizations.
From Forms 8283 ......................................
Total ..................................................
USWA$$$1
From years 2005 through 2009
Cash and other property
Capital gain property
50%
30%
30%
20%
To 2011 tax year
Cash and other property
Capital gain property
50%
30%
30%
20%
2005
2006
2007
2008
2009
2010
Contributions allowed this year
50% of adjusted gross income ................................................................................
This year's 50% organization cash contributions allowed.......................................................
30% of adjusted gross income ................................................................................
This year's capital gain contributions to 50% organizations limited to 30% ......................................
50% cash carryover allowed .................................................................................
50% capital gain carryover limited to 30% ....................................................................
This year's 30% organization cash and other property contributions allowed.....................................
30% organizations cash and other property carryover..........................................................
20% of adjusted gross income ................................................................................
This year's capital gain contributions to 30% organizations limited to 20% ......................................
30% capital gain carryover limited to 20% AGI ................................................................
Total contributions allowed this year ......................................................................
39,907.
19,142.
23,944.
15,963.
19,142.
SCHEDULE B
OMB No. 1545-0074
Interest and Ordinary Dividends
(Form 1040A or 1040)
Department of the Treasury
Internal Revenue Service
(99)
j
Attach to Form 1040A or 1040.
j
See Instructions
Name(s) shown on return
Part I
Interest
(See instructions
and the instructions
for Form 1040A, or
Form 1040,
line 8a.)
320-42-9987
Amount
List name of payer. If any interest is from a seller-financed mortgage and the buyer
used the property as a personal residence, see instructions and list this interest first.
Also, show that buyer's social security number and address j
ADDISON AVE CU
EDWARD JONES
11.
300.
1
Note. If you received
a Form 1099-INT,
Form 1099-OID, or
substitute statement
from a brokerage
firm, list the firm's
name as the payer
and enter the total
interest shown
2
on that form.
3
Add the amounts on line 1 ..................................................................
Excludable interest on series EE and I U.S. savings bonds issued after 1989.
Attach Form 8815 ..........................................................................
4 Subtract line 3 from line 2. Enter the result here and on Form 1040A, or Form 1040, line 8aj
Note. If line 4 is over $1,500, you must complete Part III.
5
Part II
Ordinary
Dividends
08
Your social security number
JAMES E & BETH A HECKEL
1
2010
Attachment
Sequence No.
List name of payer
2
3
4
311.
311.
Amount
j
EDWARD JONES
2,066.
(See instructions
and the instructions
for Form 1040A, or
Form 1040,
line 9a.)
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
on that form.
5
2,066.
6 Add the amounts on line 5. Enter the total here and on Form 1040A, or Form 1040, line 9aj
6
Note. If line 6 is over $1,500, you must complete Part III.
You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a
Yes No
Part III
foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust.
Foreign
7 a At any time during 2010, did you have an interest in or a signature or other authority over a financial account
Accounts
in a foreign country, such as a bank account, securities account, or other financial account? See instructions
X
and Trusts
for exceptions and filing requirements for Form TD F 90-22.1
....................................................
(See instructions)
b If "Yes," enter the name of the foreign country j
8 During 2010, did you receive a distribution from, or were you the grantor of, or transferor to, a foreign trust?
X
If "Yes," you may have to file Form 3520. See instructions.
......................................................
For Paperwork Reduction Act Notice, see your tax return instructions.
Schedule B (Form 1040A or 1040) 2010
BCA
USSCHB$1
Profit or Loss From Business
Schedule C
(Form 1040)
OMB No. 1545-0074
(Sole Proprietorship)
Department of the Treasury
Internal Revenue Service
(99)
j
j
Partnerships, joint ventures, etc., generally must file Form 1065 or 1065-B.
Attach to Form 1040, 1040NR, or 1041. j See instructions for Schedule C (Form 1040).
Name of proprietor
JAMES E HECKEL
A
2010
Attachment
Sequence No. 09
Social security number (SSN)
320-42-9987
Principal business or profession, including product or service (see instructions)
B
Enter code from instructions
D
Employer ID no. (EIN), if any
PAINTING
238320
C
Business name. If no separate business name, leave blank.
E
Business address (including suite or room no.)
j
2880 SPRING MOUNTAIN DRIVE
LOVELAND CO 80537
City, town or post office, state, and ZIP code
F Accounting method:
(1) X Cash (2)
Accrual
(3)
Other (specify) j
G Did you "materially participate" in the operation of this business during 2010? If "No," see instructions for limit on losses ......X Yes
H If you started or acquired this business during 2010, check here ..................................................................j
Part I
No
Income
1
Gross receipts or sales. Caution. See instructions 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, or
| You are a member of a qualified joint venture reporting only rental real estate income not
j ....j
1
subject to self-employment tax. Also see instructions for limit on losses.
2 Returns and allowances ...................................................................................... 2
3 Subtract line 2 from line 1 ...................................................................................... 3
4 Cost of goods sold (from line 42 on page 2) .................................................................... 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 ..........................................................................j
7
Part II
Expenses. Enter expenses for business use of your home only on line 30.
8 Advertising ............................ 8
18 Office expense ...................... 18
9 Car and truck expenses
19 Pension and profit-sharing plans ..... 19
753. 20 Rent or lease (see instructions):
(see instructions) ...................... 9
10 Commissions and fees ................ 10
a Vehicles, machinery, and equipment
20a
11 Contract labor
b Other business property ............ 20b
(see instructions) ...................... 11
21 Repairs and maintenance ............ 21
12 Depletion .............................. 12
22 Supplies (not included in Part III) .... 22
13 Depreciation and section 179
23 Taxes and licenses .................. 23
expense deduction (not included
24 Travel, meals, and entertainment:
in Part III) (see instructions) ............ 13
a Travel ..............................
14 Employee benefit programs
b Deductible meals and
(other than on line 19) .................. 14
entertainment (see instructions) ......
15 Insurance (other than health)............ 15
25 Utilities ............................
16 Interest:
26 Wages (less employment credits) ...
a Mortgage (paid to banks, etc.) .......... 16a
27 Other expenses (from line 48
b Other .................................. 16b
on page 2) ..........................
17 Legal and professional
services .............................. 17
28 Total expenses before expenses for business use of home. Add lines 8 through 27..........................j
29 Tentative profit or (loss). Subtract line 28 from line 7 ............................................................
30 Expenses for business use of your home. Attach Form 8829 ....................................................
31 Net profit or (loss). Subtract line 30 from line 29.
| If a profit, enter on both Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line
......
on Form 1041, line 3.
| If you checked 32b, you must attach Form 6198. Your loss may be limited.
For Paperwork Reduction Act Notice, see your tax return instructions.
BCA
USSCHC$1
5,190.
5,190.
5,190.
779.
24a
24b
25
26
27
j
13 (if you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3.
| If a loss, you must go to line 32.
32 If you have a loss, check the box that describes your investment in this activity (see instructions).
| If you checked 32a, enter the loss on both Form 1040, line 12, and Schedule SE, line 2, or on Form
1040NR, line 13 (if you checked the box on line 1, see the line 31 instructions). Estates and trusts, enter j
5,190.
32a
32b
28
29
30
1,532.
3,658.
31
3,658.
All investment is at risk.
Some investment is not
at risk.
Schedule C (Form 1040) 2010
Schedule C (Form 1040) 2010
Part III
JAMES E HECKEL
320-42-9987
33 Method(s) used to
Cost
Other (attach explanation)
value closing inventory:
a
b
Lower of cost or market
c
34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory?
If "Yes," attach explanation ..........................................................................................
35 Inventory at beginning of year. If different from last year's closing inventory, attach explanation
36 Purchases less cost of items withdrawn for personal use
..................
35
........................................................
36
37 Cost of labor. Do not include any amounts paid to yourself
....................................................
37
........................................................................................
38
..................................................................................................
39
38 Materials and supplies
39 Other costs
Page 2
Cost of Goods Sold (see instructions)
40 Add lines 35 through 39
......................................................................................
40
41 Inventory at end of year
......................................................................................
41
Yes
No
42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on page 1, 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)
j
01/01/2010
44 Of the total number of miles you drove your vehicle during 2010, enter the number of miles you used your vehicle for:
a Business
1505
b
Commuting
(see instr.)
c
X
Yes
No
........................................
X
Yes
No
................................................................
X
Yes
No
................................................................................
X
Yes
No
45 Was your vehicle available for personal use during off-duty hours?
...............................................
46 Do you (or your spouse) have another vehicle available for personal use?
47a Do you have evidence to support your deduction?
b If "Yes," is the evidence written?
Part V
Other Expenses. List below business expenses not included on lines 8-26 or line 30.
48 Total other expenses. Enter here and on page 1, line 27
BCA
Other
..................................................
USSCHC$2
48
Schedule C (Form 1040) 2010
SCHEDULE D
(Form 1040)
OMB No. 1545-0074
Capital Gains and Losses
j Attach to Form 1040 or Form 1040NR. j See Instructions for Schedule D (Form 1040).
j Use Schedule D-1 to list additional transactions for lines 1 and 8.
2010
Name(s) shown on return
Attachment
Sequence No. 12
Your social security number
JAMES E & BETH A HECKEL
320-42-9987
Department of the Treasury
Internal Revenue Service
Part I
(99)
Short-Term Capital Gains and Losses - Assets Held One Year or Less
(a) Description of property
(Example: 100 sh. XYZ Co.)
(b) Date acquired
(Mo., day, yr.)
(c) Date sold
(Mo., day, yr.)
(d) Sales price
(see instructions)
(e) Cost or other
basis (see instructions)
(f) Gain or (loss)
Subtract (e) from (d)
1
2
3
4
5
6
7
Enter your short-term totals, if any, from
Schedule D-1, line 2 .............................................. 2
Total short-term sales price amounts.
Add lines 1 and 2 in column (d)
.................................. 3
Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684,
6781, and 8824 .................................................................................................. 4
Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts
from Schedule(s) K-1 .............................................................................................. 5
Short-term capital loss carryover. Enter the amount, if any, from line 10 of your
Capital Loss Carryover Worksheet in the instructions ............................................................ 6
Net short-term capital gain or (loss). Combine lines 1 through 6 in column (f)
Part II
....................................
(
)
7
Long-Term Capital Gains and Losses - Assets Held More Than One Year
(a) Description of property
(Example: 100 sh. XYZ Co.)
(b) Date acquired
(Mo., day, yr.)
(c) Date sold
(Mo., day, yr.)
(d) Sales price
(see instructions)
(e) Cost or other
basis (see instructions)
(f) Gain or (loss)
Subtract (e) from (d)
8
VERIGY LTD
01/01/200904/14/2010
388.
327.
61.
VERIGY LTD
01/01/200904/19/2010
8.
7.
1.
AGILENT TECH
10/31/200206/14/2010
31470.
16126.
15344.
AGILENT TECH
10/31/200212/17/2010
7936.
3225.
4711.
9
10
11
12
13
14
Enter your long-term totals, if any, from
Schedule D-1, line 9 .............................................. 9
Total long-term sales price amounts.
39802.
Add lines 8 and 9 in column (d) .................................... 10
Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and
long-term gain or (loss) from Forms 4684, 6781, and 8824 ........................................................ 11
Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts
from Schedule(s) K-1 ............................................................................................ 12
Capital gain distributions. See the instructions ...................................................................... 13
Long-term capital loss carryover. Enter the amount, if any, from line 15 of your
Capital Loss Carryover Worksheet in the instructions ............................................................ 14 (
)
15 Net long-term capital gain or (loss). Combine lines 8 through 14 in column (f). Then
20117.
go to Part III on page 2
.......................................................................................... 15
For Paperwork Reduction Act Notice, see your tax return instructions.
Schedule D (Form 1040) 2010
BCA
USSCHD$1
Schedule D (Form 1040) 2010
Part III
16
JAMES E & BETH A HECKEL
|
|
......................................................................
16
20,117.
If line 16 is a gain, enter the amount from line 16 on Form 1040, line 13, or Form 1040NR, line 14. Then
go to line 17 below.
If line 16 is a loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete line 22.
If line 16 is zero, skip lines 17 through 21 below and enter -0- on Form 1040, line 13, or Form 1040NR,
line 14. Then go to line 22.
17
Are lines 15 and 16 both gains?
X Yes. Go to line 18.
No. Skip lines 18 through 21, and go to line 22.
18
Enter the amount, if any, from line 7 of the 28% Rate Gain Worksheet in the instructions
j
18
19
Enter the amount, if any, from line 18 of the Unrecaptured Section 1250 Gain Worksheet in
the instructions ..............................................................................................j
19
........................
20
Are lines 18 and 19 both zero or blank?
X Yes. Complete Form 1040 through line 43, or Form 1040NR through line 41. Then complete the Qualified
Dividends and Capital Gain Tax Worksheet in the Instructions for Form 1040, line 44 (or in the Instructions
for Form 1040NR, line 42). Do not complete lines 21 and 22 below.
No. Complete Form 1040 through line 43, or Form 1040NR through line 41. Then complete the Schedule D
Tax Worksheet in the instructions. Do not complete lines 21 and 22 below.
21
If line 16 is a loss, enter here and on Form 1040, line 13, or Form 1040NR, line 14, the smaller of:
|
|
Page 2
Summary
Combine lines 7 and 15 and enter the result
|
320-42-9987
The loss on line 16 or
($3,000), or if married filing separately, ($1,500)
j ....................................................
21 (
)
Note. When figuring which amount is smaller, treat both amounts as positive numbers.
22
Do you have qualified dividends on Form 1040, line 9b, or Form 1040NR, line 10b?
Yes. Complete Form 1040 through line 43, or Form 1040NR through line 41. Then complete the Qualified
Dividends and Capital Gain Tax Worksheet in the Instructions for Form 1040, line 44 (or in the Instructions
for Form 1040NR line 42).
No. Complete the rest of Form 1040 or Form 1040NR.
Schedule D (Form 1040) 2010
BCA
USSCHD$2
US Schedule D
Name:
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
Schedule D Tax Worksheet
JAMES E & BETH A HECKEL
2010
SSN:
320-42-9987
Taxable income from Form 1040, line 43, Form 1040NR, line 40, Form 1040A, line 27, or from the Foreign Earned
Income Tax Worksheet ......................................................................................................
Qualified dividends from Form 1040, line 9b, Form 1040A, line 9b,
1,387.
or Form 1040NR, line 10b ........................................
Line 4g of Form 4952 ........................
Line 4e of Form 4952 ........................
Subtract line 4 from line 3 ........................................
1,387.
Subtract line 5 from line 2. If -0- or less, enter -0- ....................................
20,117.
Smaller of line 15 or line 16 of Schedule D ........................
Smaller of line 3 or line 4 ........................................
20,117.
Subtract line 8 from line 7. If -0- or less, enter -0- ....................................
21,504.
Add lines 6 and 9 ........................................................................................
Add lines 18 and 19 of Schedule D....................................................
Smaller of line 9 or line 11 ................................................................................
Subtract line 12 from line 10. If -0- or less, enter -0- ..........................................................................
Subtract line 13 from line 1. If -0- or less, enter -0- ..........................................................................
Smaller of line 1 or $68,000 if married filing jointly or qualifying widow(er);
49,861.
$34,000, if single or married filing separately; $45,550 if head of household ............
28,357.
Smaller of line 14 or line 15 ..........................................................
28,357.
Subtract line 10 from line 1. If -0- or less, enter -0- ..............
28,357.
Larger of line 16 or line 17 ................................................................................
21,504.
Subtract line 16 from line 15 ..............................................................................
Smaller of line 1 or line 13 ............................................................
Amount from line 19 ..................................................................
Subtract line 21 from line 20 ..............................................................................
Multiply line 22 by 15% ......................................................................................................
Smaller of line 9 above or Schedule D, line 19 ........................................
Add lines 10 and 18 ..............................................
Amount from line 1 ..............................................
Subtract line 26 from line 25. If -0- or less, enter -0- ..................................
Subtract line 27 from line 24. If -0- or less, enter -0- ......................................................
Multiply line 28 by 25% ......................................................................................................
Add lines 18, 19, 22, and 28 ..............................................................................
Subtract line 30 from line 1 ..............................................................................
Multiply line 31 by 28% ......................................................................................................
Tax on line 18 amount........................................................................................................
Add lines 23, 29, 32, and 33 ................................................................................................
Tax on line 1 amount ........................................................................................................
Tax on all taxable income. Smaller of lines 34 or 35 ........................................................................
Oc 2010 CCH Small Firm Services. All rights reserved.
USSCHD$3
49,861.
21,504.
28,357.
3,419.
3,419.
6,644.
3,419.
SCHEDULE M
(Form 1040A or 1040)
Department of the Treasury
Internal Revenue Service
(99)
OMB No. 1545-0074
Making Work Pay Credit
j
j
Attach to Form 1040A or 1040.
Name(s) shown on return
2010
Attachment
See separate instructions.
Sequence No. 166
Your social security number
JAMES E & BETH A HECKEL
!
CAUTION
!
CAUTION
320-42-9987
To take the making work pay credit, you must include your social security number (if filing a joint return, the number of either you or your
spouse) on your tax return. A social security number does not include an identification number issued by the IRS. Only the Social Security
Administration issues social security numbers.
You cannot take the making work pay credit if you can be claimed as someone else's dependent or if you are a nonresident alien.
Important: Check the "No" box on line 1a and see the instructions if:
(a) You have a net loss from a business,
(b) You received a taxable scholarship or fellowship grant not reported on a Form W-2,
(c) Your wages include pay for work performed while an inmate in a penal institution,
(d) You received a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental
section 457 plan, or
(e) You are filing Form 2555 or 2555-EZ.
1a
b
Do you (and your spouse if filing jointly) have 2010 wages of more than $6,451 ($12,903 if married filing jointly)?
X Yes. Skip lines 1a through 3. Enter $400 ($800 if married filing jointly) on line 4 and go to line 5.
No. Enter your earned income (see instructions) .................................... 1a
Nontaxable combat pay included on line 1a
(see instructions) .......................................... 1b
2
Multiply line 1a by 6.2% (.062)
3
Enter $400 ($800 if married filing jointly)
4
Enter the smaller of line 2 or line 3 (unless you checked "Yes" on line 1a)
5
Enter the amount from Form 1040, line 38*, or Form 1040A, line 22
6
Enter $75,000 ($150,000 if married filing jointly)
7
Is the amount on line 5 more than the amount on line 6?
X No. Skip line 8. Enter the amount from line 4 on line 9 below.
Yes. Subtract line 6 form line 5 .................................................. 7
8
Multiply line 7 by 2% (.02)
9
Subtract line 8 from line 4. If zero or less, enter -0-
10
Did you (or your spouse, if filing jointly) receive an economic recovery payment in 2010? You may have received
this payment in 2010 if you did not receive an economic recovery payment in 2009 but you received social security
benefits, supplemental security income, railroad retirement benefits, or veterans disability compensation or pension
benefits in November 2008, December 2008, or January 2009 (see instructions).
X No. Enter -0- on line 10 and go to line 11.
Yes. Enter the total of the payments you (and your spouse, if filing jointly) received in 2010. Do
not enter more than $250 ($500 if married filing jointly)
11
........................................................
..............................................
2
3
..........................................
....................
5
79,813.
........................................
6
150,000.
........................................................................................
................................................................
4
800.
8
9
800.
10
Making work pay credit. Subtract line 10 from line 9. If zero or less, enter -0-. Enter the result here and on
Form 1040, line 63; or Form 1040A, line 40 ......................................................................... 11
800.
*If you are filing Form 2555, 2555-EZ, or 4563 or you are excluding income from Puerto Rico, see instructions.
For Paperwork Reduction Act Notice, see your tax return instructions.
Schedule M (Form 1040A or 1040) 2010
BCA
USSCHM$1
Schedule SE (Form 1040) 2010
Name of person with self-employment income (as shown on Form 1040)
JAMES E HECKEL
Attachment Sequence No. 17
Page 2
Social security number of person
with self-employment incomej 320-42-9987
Section B - Long Schedule SE
Part I
Self-Employment Tax
Note. If your only income subject to self-employment tax is church employee income, see instructions. Also see instructions for 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................................................................j
1 a Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form 1065),
box 14, code A. Note. Skip lines 1a and 1b if you use the farm optional method (see instructions)................ 1a
b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve
Program payments included on Schedule F, line 6b, or listed on Schedule K-1 (Form 1065), box 20, code Y ...... 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-1 (Form 1065-B), box 9, code J1. Ministers and members of religious
orders, see instructions for types of income to report on this line. See instructions for other income to report.
3,658.
2
Note. Skip this line if you use the nonfarm optional method (see instructions) ....................................
3 Combine lines 1a, 1b, and 2 Subtract from that total the amount on Form 1040, line 29, or Form 1040NR, line 29,
3,658.
and enter the result (see instructions) ..........................................................................
3
3,378.
4 a If line 3 is more than zero, multiply line 3 by 92.35% (.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 do not owe self-employment tax. Exception.
3,378.
If less than $400 and you had church employee income, enter -0- and continue ..............................j 4c
5 a 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% (.9235). If less than $100, enter -0- ................................................ 5b
3,378.
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 2010 ............................................
7
106,800 00
8 a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
and railroad retirement (tier 1) compensation. If $106,800 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
106,800.
9 Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11......................j
9
419.
10 Multiply the smaller of line 6 or line 9 by 12.4% (.124)............................................................ 10
98.
11 Multiply line 6 by 2.9% (.029) .................................................................................. 11
517.
12 Self-employment tax. Add lines 10 and 11. Enter here and on Form 1040, line 56, or Form 1040NR, line 54
12
13 Deduction for one-half of self-employment tax. Multiply line 12 by 50% (.50).
259.
Enter the result here and on Form 1040, line 27, or Form 1040NR, line 27.......... 13
Part II
Optional Methods To Figure Net Earnings (see instructions)
1 was not more than $6,720 or
Farm Optional Method. You may use this method only if (a) your gross farm income
2
(b) your net farm profits were less than $4,851.
14 Maximum income for optional methods ........................................................................ 14
4,480 00
1
15 Enter the smaller of: two-thirds (2/3) of gross farm income (not less than zero) or $4,480. Also
include this amount on line 4b above .......................................................................... 15
3 were less than $4,851
Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits
4
and also less than 72.189% of your gross nonfarm income, 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
4
17 Enter the smaller of: two-thirds (2/3) of gross nonfarm income (not less than zero) or the amount
on line 16. Also include this amount on line 4b above .......................................................... 17
1 From
Sch. F, line 11, and Sch. K-1 (Form 1065),
box 14, code B.
2
From Sch. F, line 36, and Sch. K-1 (Form 1065), box
14, code A-minus the amount you would have entered on line 1b had you not used the optional method.
BCA
3
4
From Sch. C, line 31; Sch. C-EZ, line 3; Sch. K-1 (Form 1065), box 14, code A; and Sch.
K-1 (Form 1065-B), box 9, code J1.
From Sch. C, line 7; Sch. C-EZ, line 1; Sch. K-1 (Form 1065), box 14, code C; and Sch.
K-1 (Form 1065-B), box 9, code J2.
Schedule SE (Form 1040) 2010
USSCHSE2
320-42-9987
W-2 DETAIL REPORT - 2010
Employer
EIN
------------------------ ----------
UNITED DAY CARE CENTER,
84-0598116
TP|SP
-----
X
Gross
Wages
-------
13803
----13803
Federal
With.
-------
FICA
-------
882
--882
Medicare
-------
206
--206
St
--
CO
State
Wages
-------
13803
----13803
State
With.
-------
Locality
---------
Local
With.
-------
320-42-9987
1099G DETAIL REPORT - 2010
Payer
------------------------------
T|S
---
COLO DEPT OF LABOR
X
Unemployment
Received Repaid
------------22178
----22178
Withholding
Federal
State
------------2245
---2245
CO
897
--897
320-42-9987
1099-R DETAIL REPORT - 2010
T Box IRA/SEP Fed.
Payer
EIN
S 7 Simple
With.
-------------------- ---------- - --- ------- -------
EDWARD D JONES & CO
43-1591643 T 2
X
State
1099R
With.
Gross Taxable
------- ------- -------
CO
20000
----20000
20000
----20000
Roll/
Cost
Exclude
Net
Cost
Bal.
------- ------- ------- -------
20000
----20000
Form
Alternative Minimum Tax - Individuals
6251
Department of the Treasury
Internal Revenue Service
j
(99)
j
OMB No. 1545-0074
2010
See separate instructions.
Attachment
Sequence No.
Attach to Form 1040 or Form 1040NR.
32
Name(s) shown on Form 1040 or Form 1040NR
Your social security no.
JAMES E & BETH A HECKEL
320-42-9987
Part I
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
(See instructions for how to complete each line.)
If filing Schedule A (Form 1040), enter the amount from Form 1040, line 41 and go to line 2. Otherwise, enter
the amount from Form 1040, line 38 and go to line 6. (If less than zero, enter as a negative amount.)................
Medical and dental. Enter the smaller of Schedule A (Form 1040), line 4, or 2.5% (.025) of Form 1040,
line 38. If zero or less, enter -0- ................................................................................
Taxes from Schedule A (Form 1040), lines 5, 6 and 8 ............................................................
Enter the home mortgage interest adjustment, if any, from line 6 of the worksheet of the instructions ................
Miscellaneous deductions from Schedule A (Form 1040), line 27 ..................................................
If filing Schedule L (Form 1040A or 1040), enter as a negative amount the sum of lines 6 and 17 from that schedule
Tax refund from Form 1040, line 10 or line 21 ....................................................................
Investment interest expense (difference between regular tax and AMT) ............................................
..
Depletion (difference between regular tax and AMT) ..............................................................
Net operating loss deduction from Form 1040, line 21. Enter as a positive amount ..................................
Alternative tax net operating loss deduction .....................................................................
Interest from specified private activity bonds exempt from the regular tax .........................................
Qualified small business stock (7% of gain excluded under section 1202) .........................................
Exercise of incentive stock options (excess of AMT income over regular tax income) ...............................
Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A) .....................................
Electing large partnerships (amount from Schedule K-1 (Form 1065-B), box 6) ....................................
Disposition of property (difference between AMT and regular tax gain or loss) .....................................
Depreciation on assets placed in service after 1986 (difference between regular tax and AMT) .....................
Passive activities (difference between AMT and regular tax income or loss)
Loss limitations (difference between AMT and regular tax income or loss) .........................................
.......................................
Circulation costs (difference between regular tax and AMT) .....................................................
Long-term contracts (difference between AMT and regular tax income) ...........................................
Mining costs (difference between regular tax and AMT) .........................................................
Research and experimental costs (difference between regular tax and AMT)
Income from certain installment sales before January 1, 1987 .....................................................
Intangible drilling costs preference ..............................................................................
.....................................
Other adjustments, including income-based related adjustments ..................................................
Alternative minimum taxable income. Combine lines 1 through 27. (If married filing separately and line 28 is
more than $219,900, see instructions.) ............................................................................
Part II
29
30
31
32
Alternative Minimum Taxable Income
57,161.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
3,510.
(
(
168.
(
)
)
)
637.
(
)
61,140.
Alternative Minimum Tax (AMT)
Exemption. (If you were under age 24 at the end of 2010, see the instructions.)
IF your filing status is. . .
AND line 28 is not over. . .
THEN enter on line 29. . .
Single or head of household ........................ $112,500 .................... $47,450
j
Married filing jointly or qualifying widow(er) .......... 150,000 .................... 72,450
.......... 29
Married filing separately ............................
75,000 .................... 36,225
If line 28 is over the amount shown above for your filing status, see the instructions.
Subtract line 29 from line 28. If more than zero, go to line 31. If zero or less, enter -0- here and on lines 33
and 35 and skip the rest of Part II ................................................................................ 30
| If you are filing Form 2555 or 2555-EZ, see the instructions for the amount to enter.
| If you reported capital gain distributions directly on Form 1040, line 13; you reported
qualified dividends on Form 1040, line 9b; 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
j .......... 31
page 2 and enter the amount from line 54 here.
| All others: If line 30 is $175,000 or less ($87,500 or less if married filing separately), multiply
line 30 by 26% (.26). Otherwise, multiply line 30 by 28% (.28) and subtract $3,500 ($1,750
if married filing separately) from the result.
Alternative minimum tax foreign tax credit (see the instructions) .................................................. 32
Tentative minimum tax. Subtract line 32 from line 31 .............................................................. 33
Tax from Form 1040, line 44 (minus any tax from Form 4972 and any foreign tax credit from Form 1040,
line 47). If you used Schedule J to figure your tax, the amount from line 44 of Form 1040 must be refigured
without using Schedule J (see the instructions)
................ 34
35 AMT. Subtract line 34 from line 33. If zero or less, enter -0-. Enter here and on Form 1040, line 45.................. 35
BCA For Paperwork Reduction Act Notice, see the instructions.
US6251$1
72,450.
65.
33
34
3,354.
Form 6251 (2010)
Form
Nondeductible IRAs
j See separate instructions.
8606
OMB No. 1545-0074
2010
Name. If married, file a separate form for each spouse required to file Form 8606. See instructions.
Attachment
Sequence No. 48
Your social security number
JAMES E HECKEL
320-42-9987
Department of the Treasury
Internal Revenue Service
j
(99)
Fill in Your Address Only
If You Are Filing This
Form by Itself and Not
With Your Tax Return
Attach to Form 1040, Form 1040A, or Form 1040NR.
Home address (number and street, or P.O. box if mail is not delivered to your home)
k
l
Apt. no.
City, town or post office, state, and ZIP code
Part I
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Nondeductible Contributions to Traditional IRAs and Distributions From Traditional, SEP, and SIMPLE IRAs
Complete this part only if one or more of the following apply.
| You made nondeductible contributions to a traditional IRA for 2010.
| You took distributions from a traditional, SEP, or SIMPLE IRA in 2010 and you made nondeductible contributions to a traditional
IRA in 2010 or an earlier year. For this purpose, a distribution does not include a rollover, one-time distribution to fund an HSA,
conversion, recharacterization, or return of certain contributions.
| You converted part, but not all, of your traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2010 (excluding any portion you
recharacterized) and you made nondeductible contributions to a traditional IRA in 2010 or an earlier year.
Enter your nondeductible contributions to traditional IRAs for 2010, including those made for 2010
from January 1, 2011, through April 18, 2011 (see instructions)
....................................
1
1,249.
Enter your total basis in traditional IRAs (see instructions)
..........................................
2
1,249.
Add lines 1 and 2 ............................................................................................ 3
No
j Enter the amount from line 3 on line
In 2010, did you take a distribution
14. Do not complete the rest of Part I.
from traditional, SEP, or SIMPLE IRAs,
Yes
or make a Roth IRA conversion?
j Go to line 4.
Enter those contributions included on line 1 that were made from January 1, 2011, through April 18, 2011
........
4
Subtract line 4 from line 3 .................................................................................. 5
Enter the value of all your traditional, SEP, and SIMPLE IRAs as of December
31, 2010, plus any outstanding rollovers. (see instructions)
..........
6
Enter your distributions from traditional, SEP, and SIMPLE IRAs in 2010.
Do not include rollovers, a one-time distribution to fund an HSA, conversions
to a Roth IRA, certain returned contributions, or recharacterizations of
traditional IRA contributions (see instructions)
......................
7
Enter the net amount you converted from traditional, SEP, and SIMPLE IRAs to
Roth IRAs in 2010. Do not include amounts converted that you later
recharacterized (see instructions). Also enter this amount on line 16.............. 8
Add lines 6, 7, and 8 ............................ 9
Divide line 5 by line 9. Enter the result as a decimal rounded to at least 3
places. If the result is 1.000 or more, enter "1.000" .............................. 10
X
.
Multiply line 8 by line 10. This is the nontaxable portion of the amount you
converted to Roth IRAs. Also enter this amount on line 17 ...................... 11
Multiply line 7 by line 10. This is the nontaxable portion of your distributions
that you did not convert to a Roth IRA ........................................ 12
Add lines 11 and 12. This is the nontaxable portion of all your distributions .................................... 13
1,249.
Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2010 and earlier years............ 14
Taxable amount. Subtract line 12 from line 7. If more than zero, also include this amount on Form
1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b .............................................. 15
Note: You may be subject to an additional 10% tax on the amount on line 15 if you were under
age 59 1/2 at the time of the distribution (see instructions).
Part II
2010 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs
Complete this part if you converted part or all of your traditional, SEP, and SIMPLE IRAs to a Roth IRA in 2010 (excluding
any portion you recharacterized).
16
If you completed Part I, enter the amount from line 8. Otherwise, enter the net amount you converted
from traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2010. Do not include amounts you later
recharacterized back to traditional, SEP, or SIMPLE IRAs in 2010 or 2011 (see instructions).
16
17 If you completed Part I, enter the amount from line 11. Otherwise, enter your basis in the amount on line 16
(see instructions) ............................................................................................ 17
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
BCA
US8606$1
Form
8606 (2010)
OMB No. 1545-0074
Form
8889
Health Savings Accounts (HSAs)
2010
Attachment
Sequence No.
Department of the Treasury
j Attach to Form 1040 or Form 1040NR. j See separate instructions.
Name(s) shown on Form 1040 or Form 1040NR
Social security number of HSA
Internal Revenue Service
beneficiary. If both spouses
have HSAs, see the instr.
JAMES E & BETH A HECKEL
53
j 320-42-9987
Before you begin: Complete Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, if required.
Part I
HSA Contributions and Deduction. See the instructions before completing this part. If you are filing jointly and both you and
your spouse each have separate HSAs, complete a separate Part I for each spouse.
1 Check the box to indicate your coverage under a high-deductible health plan (HDHP) during 2010
(see the instructions) ................................................................................j
2 HSA contributions you made for 2010 (or those made on your behalf), including those made from
January 1, 2011, through April 18, 2011, that were for 2010. Do not include employer contributions,
contributions through a cafeteria plan, or rollovers (see the instructions) ......................................
3 If you were under age 55 at the end of 2010, and on the first day of every month during 2010, you
were, or were considered, an eligible individual with the same coverage, enter $3,050 ($6,150 for
family coverage). All others, see the instructions for the amount to enter ......................................
4 Enter the amount you and your employer contributed to your Archer MSAs for 2010 from Form 8853, lines
3 and 4. If you or your spouse had family coverage under an HDHP at any time during 2010, also include
any amount contributed to your spouse's Archer MSAs ........................................................
5 Subtract line 4 from line 3. If zero or less, enter -0- ............................................................
6 Enter the amount from line 5. But if you and your spouse each have separate HSAs and had family coverage
under an HDHP at any time during 2010, see the instructions for the amount to enter ..........................
7 If you were age 55 or older at the end of 2010, married, and you or your spouse had family coverage under
an HDHP at any time during 2010, enter your additional contribution amount (see the instructions)..............
8 Add lines 6 and 7 ..........................................................................................
9 Employer contributions made to your HSAs for 2010 .......................... 9
10 Qualified HSA funding distributions .......................................... 10
11 Add lines 9 and 10 ..........................................................................................
12 Subtract line 11 from line 8. If zero or less, enter -0........................................................
13 HSA deduction. Enter the smaller of line 2 or line 12 here & on Form 1040, line 25, or Form 1040NR, line 25 ..
Caution: If line 2 is more than line 13, you may have to pay an additional tax (see the instructions).
Part II
HSA Distributions. If you are filing jointly and both you and your spouse each have separate HSAs,
complete a separate Part II for each spouse.
14 a Total distributions you received in 2010 from all HSAs (see the instructions)....................................
b Distributions included on line 14a that you rolled over to another HSA. Also include any excess
contributions (and the earnings on those excess contributions) included on line 14a that were
withdrawn by the due date of your return (see the instructions) ..............................................
c Subtract line 14b from line 14a ..............................................................................
15 Unreimbursed qualified medical expenses (see the instructions) ..............................................
16 Taxable HSA distributions. Subtract line 15 from line 14c. If zero or less, enter -0-. Also, include this amount
in the total on Form 1040, line 21, or Form 1040NR, line 21. On the dotted line next to line 21, enter "HSA"
and the amount ............................................................................................
17 a If any of the distributions included on line 16 meet any of the Exceptions to the Additional 10% Tax
(see the instructions), check here ....................................................................j
b Additional 10% tax (see the instructions). Enter 10% (.10) of the distributions included on line 16 that are
subject to the additional 10% tax. Also include this amount in the total on Form 1040, line 60, or Form
1040NR, line 59. On the dotted line next to Form 1040, line 60, or Form 1040NR, line 59, enter "HSA" and
the amount ................................................................................................
For Paperwork Reduction Act Notice, see your tax return instructions.
BCA
US8889$1
X
Self-only
Family
2
2,250.
3
6,150.
4
5
6,150.
6
6,150.
7
8
6,150.
11
12
13
6,150.
2,250.
14a
2,013.
14b
14c
15
2,013.
2,013.
16
17b
Form
8889 (2010)
320-42-9987
Page 2
See the instructions before completing this
part. If you are filing jointly and both you and your spouse each have separate HSAs, complete a separate Part III for each spouse.
Form 8889 (2010)
Part III
JAMES E & BETH A HECKEL
Income and Additional Tax for Failure to Maintain HDHP Coverage.
18
Qualified HSA distribution
....................................................................................
18
19
Last-month rule
..............................................................................................
19
20
Qualified HSA funding distribution
21
Total income. Add lines 18, 19, and 20. Include this amount on Form 1040, line 21, or Form 1040NR, line 21.
On the dotted line next to Form 1040, line 21, or Form 1040NR, line 21, enter "HSA" and the amount.............. 21
22
Additional tax. Multiply line 21 by 10% (.10). Include this amount in the total on Form 1040, line 60, or Form
1040NR, line 59. On the dotted line next to Form 1040, line 60, or Form 1040NR, line 59, enter "HDHP" and the
amount ...................................................................................................... 22
..............................................................................
20
0
Form 8889 (2010)
BCA
US8889$2
2010 Tax Return
Prepared for:
JAMES E HECKEL
and
BETH A HECKEL
April 14, 2011
SHELLY L WAGAR CPA PC
232 ELDER DRIVE
LOVELAND CO 80538
970-203-1040
SHELLY L WAGAR CPA PC
232 ELDER DRIVE
LOVELAND CO 80538
970-203-1040
April 14, 2011
JAMES E HECKEL
& BETH A HECKEL
2880 SPRING MOUNTAIN DR
LOVELAND, CO 80537
DEAR JAMES & BETH,
Enclosed are your 2010 Federal and state income tax returns.
Your Federal income tax balance due is $826.00.
Your Federal tax return has been filed electronically. To pay your balance due, please make
your check or money order payable to UNITED STATES TREASURY and write your Social
Security Number, daytime phone number, and "2010 Form 1040" on the check. Mail the
enclosed Form 1040-V and your payment on or before 4/18/2011 to the Internal Revenue
Service at the address on Form 1040-V. Do not staple or otherwise attach your payment to
Form 1040-V.
Please retain the enclosed copy of the return for your records.
Your 2010 CO state tax return is enclosed. There is a state tax balance due of $448.00. Your
CO state return was filed electronically. Please keep the enclosed copy for your records.
Please make your payment by 4/18/2011, following the instructions on the payment voucher.
If you have any questions, please call us. We appreciate the opportunity to serve you.
Sincerely,
Form
8879
IRS e-file Signature Authorization
OMB No. 1545-0074
j Do not send to the IRS. This is not a tax return.
j Keep this form for your records. See instructions.
Department of the Treasury
Internal Revenue Service
Declaration Control Number (DCN)
2010
k
l 00843771003231
Taxpayer's name
Social security number
JAMES E HECKEL
320-42-9987
Spouse's name
Spouse's social security number
BETH A HECKEL
Part I
1
2
3
4
5
322-40-8702
Tax Return Information-Tax Year Ending December 31, 2010
(Whole Dollars Only)
Adjusted gross income (Form 1040, line 38; Form 1040A, line 22; Form 1040EZ, line 4) ........................
Total tax (Form 1040, line 60; Form 1040A, line 37; Form 1040EZ, line 11) ....................................
Federal income tax withheld (Form 1040, line 61; Form 1040A, line 38; Form 1040EZ, line 7)....................
Refund (Form 1040, line 74a; Form 1040A, line 46a; Form 1040EZ, line 12a; Form 1040-SS, Part I, line 12a) ..
Amount you owe (Form 1040, line 76; Form 1040A, line 48; Form 1040EZ, line 13) ............................
Part II
79,813.
3,871.
2,245.
1
2
3
4
5
826.
Taxpayer Declaration and Signature Authorization (Be sure you get and keep a copy of your return)
Under penalties of perjury, I declare that I have examined a copy of my electronic individual income tax return and accompanying schedules and
statements for the tax year ending December 31, 2010, and to the best of my knowledge and belief, it is true, correct, and complete. I further declare that the amounts in Part I above are the amounts from my electronic income tax return. I consent to allow my intermediate service provider,
transmitter, or electronic return originator (ERO) to send my return to the IRS and to receive from the IRS (a) an acknowledgment of receipt or reason for rejection of the transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of any refund. If applicable,
I authorize the U.S. Treasury and its designated Financial Agent to initiate an ACH electronic funds withdrawal (direct debit) entry to the financial
institution account indicated in the tax preparation software for payment of my Federal taxes owed on this return and/or a payment of estimated
tax, and the financial institution to debit the entry to this account. I further understand that this authorization may apply to future Federal tax
payments that I direct to be debited through the Electronic Federal Tax Payment System (EFTPS). In order for me to initiate future payments,
I request that the IRS send me a personal identification number (PIN) to access EFTPS. This authorization is to remain in full force and effect
until I notify the U.S. Treasury Financial Agent to terminate the authorization. To revoke a payment, I must contact the U.S. Treasury Financial Agent
at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the
processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the
payment. I further acknowledge that the personal identification number (PIN) below is my signature for my electronic income tax return and,
if applicable my Electronic Funds Withdrawal Consent.
Taxpayer's PIN: check one box only
X
29987
to enter or generate my PIN
ERO firm name
Enter five numbers, but
as my signature on my tax year 2010 electronically filed income tax return.
do not enter all zeros
I will enter my PIN as my signature on my tax year 2010 electronically filed income tax return. Check this box only if you are
entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III below.
Your signature j
Date j 03/18/2011
I authorize
SHELLY L WAGAR CPA PC
Spouse's PIN: check one box only
X
08702
to enter or generate my PIN
ERO firm name
Enter five numbers, but
as my signature on my tax year 2010 electronically filed income tax return.
do not enter all zeros
I will enter my PIN as my signature on my tax year 2010 electronically filed income tax return. Check this box only if you are
entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III below.
Spouse's signature j
Date j 03/18/2011
I authorize
SHELLY L WAGAR CPA PC
Practitioner PIN Method Returns Only-continue below
Part III
Certification and Authentication-Practitioner PIN Method Only
ERO's EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.
84377101244
do not enter all zeros
I certify that the above numeric entry is my PIN, which is my signature for the tax year 2010 electronically filed income tax return
for the taxpayer(s) indicated above. I confirm that I am submitting this return in accordance with the requirements of the Practitioner PIN method
and Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns.
ERO's signature j
Date j
03/18/2011
ERO Must Retain This Form - See Instructions
Do Not Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see your tax return instructions.
BCA
US8879$1
Form
8879 (2010)
SHELLY L WAGAR CPA, P.C.
232 ELDER DRIVE
LOVELAND, CO 80538
970-203-1040
JAMES E & BETH A HECKEL
INVOICE DATE: 04/14/2011
SS NUMBER: 320-42-9987
TELEPHONE:
INVOICE NO.:
329
2880 SPRING MOUNTAIN DR
LOVELAND CO 80537
2010 INVOICE
Description
1
1
1
1
1
1
1
1
1
1
1
1
1
1
2
1
1
Form 1040
Form 1040V, Payment Voucher for Balance Due Returns
Schedule A, Itemized Deductions
Schedule B, Interest and Dividend Income
Schedule C, Profit or Loss from Business
Schedule D, Capital Gains and Losses
Schedule M, Making Work Pay and Retiree Credits
Schedule SE, Self-Employment Tax
Form W-2 and W-2PR, Wage and Tax Statement
Form 1099G, Unemployment Compensation
Form 1099R, Pension, Annuity, Profit Sharing Distributions
Form 6251, Alternative Minimum Tax
Form 8606, Nondeductible IRAs
Form 8889, Health Savings Accounts
Schedule A Itemized Deduction Detail Sheet
Electronic Filing Fee
CO State Resident Return
Remarks:
Total Charges
Discount
Sales Tax
Payments
Amount Due
Oc 2010 CCH Small Firm Services. All rights reserved.
INVOICE
300.00
300.00