Note This problem is for the 2021 tax year Beth R Jordan lives at 2322 Skyview Road, Mesa, AZ 85201 She is a tax accountant with Mesa Manufacturing Company, 1203 Western Avenue, Mesa, AZ 85201 (employer identification number 11 1111111) She also writes computer software programs for tax practitioners and has a part time tax practice Beth is single and has no dependents Beth was born on July 4, 1975, and her Social Security number is 123 45 6785 She did not engage in any virtual currency transactions during the year, and she wants to contribute $3 to the Presidential Election Campaign Fund Beth received the appropriate coronavirus recovery rebates (economic impact payments) related questions in ProConnect Tax should be ignored The following information is shown on Beth's Wage and Tax Statement (Form W 2) for 2021 Line Description Amount 1 Wages, tips, other compensation $65,000 00 2 Federal income tax withheld 9,500 00 3 Social Security wages 65,000 00 4 Social Security tax withheld 4,030 00 5 Medicare wages and tips 65,000 00 6 Medicare tax withheld 942 50 15 State Arizona 16 State wages, tips, etc 65,000 00 17 State income tax withheld 1,954 00 During the year, Beth received interest of $1,300 from Arizona Federal Savings and Loan and $400 from Arizona State Bank Each financial institution reported the interest income on a Form 1099 INT She received qualified dividends of $800 from Blue Corporation, $750 from Green Corporation, and $650 from Orange Corporation Each corporation reported Beth's dividend payments on a Form 1099 DIV Beth received a $1,100 income tax refund from the state of Arizona on April 29, 2021 On her 2020 Federal income tax return, she used the standard deduction Fees earned from her part time tax practice in 2021 totaled $3,800 She paid $600 to have the tax returns processed by a computerized tax return service On February 8, 2021, Beth bought 500 shares of Gray Corporation common stock for $17 60 a share On September 12, 2021, Beth sold the stock for $14 a share On January 2, 2021, Beth acquired 100 shares of Blue Corporation common stock for $30 a share She sold the stock on December 19, 2021, for $55 a share Both stock transactions were reported to Beth on Form 1099 B basis was not reported to the IRS Beth bought a used sport utility vehicle for $6,000 on June 5, 2021 She purchased the vehicle from her brother in law, who was unemployed and was in need of cash On November 2, 2021, she sold the vehicle to a friend for $6,500 During the year, Beth records revenues of $16,000 from the sale of a software program she developed Beth incurred the following expenses in connection with her software development business Cost of personal computer $7,000 Cost of printer 2,000 Furniture 3,000 Supplies 650 Fee paid to computer consultant 3,500 Beth elected to expense the maximum portion of the cost of the computer, printer, and furniture allowed under the provisions of 179 These items were placed in service on January 15, 2021, and used 100 in her business Although her employer suggested that Beth attend an in person conference on current developments in corporate taxation, Beth was not reimbursed for the travel expenses of $1,420 she incurred in attending the meeting The $1,420 included $200 for the cost of meals During the year, Beth paid $300 for prescription medicines and $2,875 for doctor bills and hospital bills Medical insurance premiums were paid by her employer Beth paid real property taxes of $1,766 on her home Interest on her home mortgage (Valley National Bank) was $3,845, and credit card interest was $320 Beth contributed $2,080 in cash to various qualifying charities during the year Professional dues and subscriptions totaled $350 Beth paid estimated taxes of $1,000 Required Compute Beth Jordan's 2021 Federal income tax payable (or refund due), and complete her 2021 tax return using appropriate forms and schedules and the Qualified Dividends and Capital Gain Tax Worksheet Make realistic assumptions about any missing data If an amount box does not require an entry or the answer is zero, enter 0 Enter all amounts as positive numbers, unless instructed otherwise It may be necessary to complete the tax schedules before completing Form 1040 When computing the tax liability, do not round your immediate calculations If required round your final answers to the nearest dollar Use the 2021 Tax Rate Schedule provided Do not use the Tax Tables Need help with what amounts go on lines 1,3,5,7,13,22,27a,28,29,31,Part V, 48 SCHEDULE C (Form 1040) Department of the Treasury Internal Revenue Service (99) Profit or Loss From Business (Sole Proprietorship) Go to www irs gov ScheduleC for instructions and the latest information Attach to Form 1040, 1040 SR, 1040 NR, or 1041 partnerships must generally file Form 1065 OMB No 1545 0074 2021 Attachment Sequence No 09 Name of proprietor Beth R Jordan Social security number (SSN) 123 45 6785 A Principal business or profession, including product or service (see instructions) Tax Preparation and Software Services B Enter code from instructions 518210 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 ) 2322 Skyview Road City, town or post office, state, and ZIP code Mesa AZ 85201 F Accounting method (1) Cash (2) Accrual (3) Other (specify) G Did you materially participate in the operation of this business during 2021 If No, see instructions for limit on losses Yes No H If you started or acquired this business during 2021, check here I Did you make any payments in 2021 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 (see 19 Pension and profit sharing plans 19 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 23 Taxes and licenses 23 in Part III) (see instructions) 13 24 Travel and meals 14 Employee benefit programs a Travel 24a (other than on line 19) 14 b Deductible meals (see 15 Insurance (other than health) 15 instructions) 24b 16 Interest (see instr ) 25 Utilities 25 a Mortgage (paid to banks, etc ) 16a 26 Wages (less employment credits) 26 b Other 16b 27a Other expenses (from line 48) 27a 17 Legal and professional services 17 b Reserved for future use 27b 28 Total expenses before expenses for business use of home Add lines 8 through 27a 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 If a loss, you must go to line 32 31 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 Form 1041, line 3 If you checked 32b, you must attach Form 6198 Your loss may be limited 32a 32b All investment is at risk Some investment is not at risk BAA For Paperwork Reduction Act Notice, see the separate instructions Schedule C (Form 1040) 2021 Schedule C (Form 1040) 2021 Beth R Jordan 123 45 6785 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 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 2021, 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 or line 30 Unreimbursed travel expensesConsultants costsState income tax refund Professional dues and subscriptionsMedical expensesProcessing costs 48 Total other expenses Enter here and on line 27a 48 Schedule C (Form 1040) 2021

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Question: Note: This problem is for the 2021 tax year. Beth R. Jordan lives at 2322 Skyview Road, Mesa, AZ 85201. She is a tax accountant

Note: This problem is for the 2021 tax year.

Beth R. Jordan lives at 2322 Skyview Road, Mesa, AZ 85201. She is a tax accountant with Mesa Manufacturing Company, 1203 Western Avenue, Mesa, AZ 85201 (employer identification number 11-1111111). She also writes computer software programs for tax practitioners and has a part-time tax practice. Beth is single and has no dependents. Beth was born on July 4, 1975, and her Social Security number is 123-45-6785. She did not engage in any virtual currency transactions during the year, and she wants to contribute $3 to the Presidential Election Campaign Fund. Beth received the appropriate coronavirus recovery rebates (economic impact payments); related questions in ProConnect Tax should be ignored.

The following information is shown on Beth's Wage and Tax Statement (Form W-2) for 2021.

Line	Description	Amount
1	Wages, tips, other compensation	$65,000.00
2	Federal income tax withheld	9,500.00
3	Social Security wages	65,000.00
4	Social Security tax withheld	4,030.00
5	Medicare wages and tips	65,000.00
6	Medicare tax withheld	942.50
15	State	Arizona
16	State wages, tips, etc.	65,000.00
17	State income tax withheld	1,954.00

During the year, Beth received interest of $1,300 from Arizona Federal Savings and Loan and $400 from Arizona State Bank. Each financial institution reported the interest income on a Form 1099-INT. She received qualified dividends of $800 from Blue Corporation, $750 from Green Corporation, and $650 from Orange Corporation. Each corporation reported Beth's dividend payments on a Form 1099-DIV.

Beth received a $1,100 income tax refund from the state of Arizona on April 29, 2021. On her 2020 Federal income tax return, she used the standard deduction.

Fees earned from her part-time tax practice in 2021 totaled $3,800. She paid $600 to have the tax returns processed by a computerized tax return service.

On February 8, 2021, Beth bought 500 shares of Gray Corporation common stock for $17.60 a share. On September 12, 2021, Beth sold the stock for $14 a share.

On January 2, 2021, Beth acquired 100 shares of Blue Corporation common stock for $30 a share. She sold the stock on December 19, 2021, for $55 a share. Both stock transactions were reported to Beth on Form 1099-B; basis was not reported to the IRS.

Beth bought a used sport utility vehicle for $6,000 on June 5, 2021. She purchased the vehicle from her brother-in-law, who was unemployed and was in need of cash. On November 2, 2021, she sold the vehicle to a friend for $6,500.

During the year, Beth records revenues of $16,000 from the sale of a software program she developed. Beth incurred the following expenses in connection with her software development business.

Cost of personal computer	$7,000
Cost of printer	2,000
Furniture	3,000
Supplies	650
Fee paid to computer consultant	3,500

Beth elected to expense the maximum portion of the cost of the computer, printer, and furniture allowed under the provisions of 179. These items were placed in service on January 15, 2021, and used 100% in her business.

Although her employer suggested that Beth attend an in-person conference on current developments in corporate taxation, Beth was not reimbursed for the travel expenses of $1,420 she incurred in attending the meeting. The $1,420 included $200 for the cost of meals.

During the year, Beth paid $300 for prescription medicines and $2,875 for doctor bills and hospital bills. Medical insurance premiums were paid by her employer. Beth paid real property taxes of $1,766 on her home. Interest on her home mortgage (Valley National Bank) was $3,845, and credit card interest was $320. Beth contributed $2,080 in cash to various qualifying charities during the year. Professional dues and subscriptions totaled $350.

Beth paid estimated taxes of $1,000.

Required:

Compute Beth Jordan's 2021 Federal income tax payable (or refund due), and complete her 2021 tax return using appropriate forms and schedules and the Qualified Dividends and Capital Gain Tax Worksheet.

Make realistic assumptions about any missing data.
If an amount box does not require an entry or the answer is zero, enter "0".
Enter all amounts as positive numbers, unless instructed otherwise.
It may be necessary to complete the tax schedules before completing Form 1040.
When computing the tax liability, do not round your immediate calculations. If required round your final answers to the nearest dollar.
Use the 2021 Tax Rate Schedule provided. Do not use the Tax Tables.

Need help with what amounts go on lines- 1,3,5,7,13,22,27a,28,29,31,Part V, 48

SCHEDULE C (Form 1040) Department of the Treasury Internal Revenue Service (99)

Profit or Loss From Business ^{(Sole Proprietorship)} Go to www.irs.gov/ScheduleC for instructions and the latest information. Attach to Form 1040, 1040-SR, 1040-NR, or 1041; partnerships must generally file Form 1065.

OMB No. 1545-0074

2021

Attachment Sequence No. 09

Name of proprietor Beth R. Jordan	Social security number (SSN) 123-45-6785
A	Principal business or profession, including product or service (see instructions) Tax Preparation and Software Services	B Enter code from instructions 518210
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.)	2322 Skyview Road
	City, town or post office, state, and ZIP code	Mesa AZ 85201

F	Accounting method: (1) Cash (2) Accrual (3) Other (specify) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
G	Did you "materially participate" in the operation of this business during 2021? If "No," see instructions for limit on losses.		Yes	No
H	If you started or acquired this business during 2021, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I	Did you make any payments in 2021 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.

Advertising . . . . . . . . . . . . . . .

Office expense (see instructions) . . . .

Car and truck expenses (see

Pension and profit-sharing plans . . . .

instructions) . . . . . . . . . . . . .

Rent or lease (see instructions): . . . .

Commissions and fees . . . . .

Vehicles, machinery, and equipment

20a

Contract labor (see instructions)

Other business property . . . . . . . . .

20b

Depletion . . . . . . . . . . . . . . .

Repairs and maintenance . . . . . . . . .

Depreciation and section 179

Supplies (not included in Part III) . . .

expense deduction (not included

Taxes and licenses . . . . . . . . . . . .

in Part III) (see instructions) . . .

Travel and meals: . . . . . . . . . . . .

Employee benefit programs

Travel . . . . . . . . . . . . . . . . . . . .

24a

(other than on line 19) . . . . . .

Deductible meals (see

Insurance (other than health) . .

instructions) . . . . . . . . . . . . . . . .

24b

Interest (see instr.):

Utilities . . . . . . . . . . . . . . . . .

Mortgage (paid to banks, etc.)

16a

Wages (less employment credits) . . .

Other . . . . . . . . . . . . . . . . . .

16b

27a

Other expenses (from line 48) . . . . .

27a

Legal and professional services

Reserved for future use . . . . . . .

27b

Total expenses before expenses for business use of home. Add lines 8 through 27a . . . . . . . . . . . .

Tentative profit or (loss). Subtract line 28 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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.	}
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 Form 1041, line 3. If you checked 32b, you must attach Form 6198. Your loss may be limited.	32a 32b	All investment is at risk. Some investment is not at risk.

BAA For Paperwork Reduction Act Notice, see the separate instructions.

Schedule C (Form 1040) 2021

Schedule C (Form 1040) 2021

Beth R. Jordan

123-45-6785

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. 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.

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

Of the total number of miles you drove your vehicle during 2021, enter the number of miles you used your vehicle for:

Business

b Commuting (see instructions)

c Other

Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

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

Yes

47a

Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

If "Yes," is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

Part V

Other Expenses. List below business expenses not included on lines 8-26 or line 30.

	Unreimbursed travel expensesConsultants costsState income tax refund
	Professional dues and subscriptionsMedical expensesProcessing costs







48	Total other expenses. Enter here and on line 27a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	48
	Schedule C (Form 1040) 2021

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