Your social security number
Spouse's social security number
Presidential Election Campaign
You Spouse
(2) (3) (4)
(1)
Attach Form(s)
W-2 here. Also
attach Forms
W-2G and
was withheld.
Standard
Deduction for-
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Form
OMB No. 1545-0074
For the year Jan. 1–Dec. 31, 2023, or other tax year beginning, 2023, ending Your first name and middle initial Last name
If joint return, spouse's first name and middle initial Last name Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Check here if you, or your
City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code spouse if filing jointly, want $3 to go to this fund. Checking a
box below will not change
Foreign country name Foreign province/state/county Foreign postal code your tax or refund. Social security Relationship Check if qualifies for (see instructions): First name Last name number to you Child tax credit Attach Sch. B
if required.
EEA
Filing Status
1040
1040 U.S. Individual Income Tax Return 2023
Income
Digital
Assets
Standard
Deduction
Dependents
Yes No
Someone can claim:
Age/Blindness You: Spouse:
1a 1a
b 1b
c 1c
d 1d
e 1e
f 1f
g 1g
h 1h
i 1i
z 1z
2a 2a b 2b
3a 3a b 3b
4a 4a b 4b
5a 5a b 5b
6a 6a b 6b
c
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
See separate instructions.
Single Head of household (HOH)
Married filing jointly (even if only one had income) Check only
one box. Married filing separately (MFS) Qualifying surviving spouse (QSS) If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QSS box, enter the child's name if the qualifying person is a child but not your dependent: At any time during 2023, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) You as a dependent Your spouse as a dependent
Spouse itemizes on a separate return or you were a dual-status alien Were born before January 2, 1959 Are blind Was born before January 2, 1959 Is blind
(see instructions):
If more
than four
dependents,
see instructions
and check
here
Total amount from Form(s) W-2, box 1 (see instructions) Household employee wages not reported on Form(s) W-2 Tip income not reported on line 1a (see instructions) Medicaid waiver payments not reported on Form(s) W-2 (see instructions) Taxable dependent care benefits from Form 2441, line 26 Employer-provided adoption benefits from Form 8839, line 29 Wages from Form 8919, line 6
Other earned income (see instructions)
Nontaxable combat pay election (see instructions)
Add lines 1a through 1h
Tax-exempt interest Taxable interest
Qualified dividends Ordinary dividends
IRA distributions Taxable amount
Pensions and annuities Taxable amount
Social security benefits Taxable amount
If you elect to use the lump-sum election method, check here (see instructions) Capital gain or (loss). Attach Schedule D if required. If not required, check here Additional income from Schedule 1, line 10
Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income Adjustments to income from Schedule 1, line 26
Subtract line 10 from line 9. This is your adjusted gross income Standard deduction or itemized deductions (from Schedule A) Qualified business income deduction from Form 8995 or Form 8995-A Add lines 12 and 13
Subtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income Department of the Treasury-Internal Revenue Service IRS Use Only-Do not write or staple in this space. Credit for other dependents
If you did not
get a Form
W-2, see
instructions.
Single or
Married filing
separately,
$13,850
Married filing
jointly or
Qualifying
surviving spouse,
$27,700
Head of
household,
$20,800
If you checked
any box under
Standard
Deduction,
see instructions.
Form (2023)
..
..
...
...
ROLANDO MENDEZ SUAREZ ***-**-****
23314 HONEY BEE LN
New Caney TX 77357
X
X
30,063
30,063
2,124
27,939
13,850
2,818
16,668
11,271
Form 1040 (2023) Page
Direct deposit?
See instructions.
Designee's Phone Personal identification
name no. number (PIN)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Your signature Date Your occupation If the IRS sent you an Identity Protection PIN, enter it here
(see inst.)
Spouse's signature. If a joint return, both must sign. Date Spouse's occupation If the IRS sent your spouse an Identity Protection PIN, enter it here
(see inst.)
Phone no. Email address
Preparer's signature Date PTIN Check if:
Self-employed
Preparer's name Phone no.
Firm's name
Firm's address
Firm's EIN
Go to www.irs.gov/Form1040 for instructions and the latest information. EEA
1040
Paid
Preparer
Use Only
Sign
Here
2
Tax and
Credits
Payments
Refund
Amount
You Owe
Third Party
Designee
16 Tax 1 2 3 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25
a 25a
b 25b
c 25c
d 25d
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35a 35a
b c
d
36 36
37
37
38 38
No
(see instructions). Check if any from Form(s): 8814 4972 Amount from Schedule 2, line 3
Add lines 16 and 17
Child tax credit or credit for other dependents from Schedule 8812 Amount from Schedule 3, line 8
Add lines 19 and 20
Subtract line 21 from line 18. If zero or less, enter -0- Other taxes, including self-employment tax, from Schedule 2, line 21 Add lines 22 and 23. This is your total tax
Federal income tax withheld from:
Form(s) W-2
Form(s) 1099
Other forms (see instructions)
Add lines 25a through 25c
2023 estimated tax payments and amount applied from 2022 return Earned income credit (EIC)
Additional child tax credit from Schedule 8812
American opportunity credit from Form 8863, line 8 Reserved for future use
Amount from Schedule 3, line 15
Add lines 27, 28, 29, and 31. These are your total other payments and refundable credits Add lines 25d, 26, and 32. These are your total payments If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid Amount of line 34 you want refunded to you. If Form 8888 is attached, check here Routing number Type: Checking Savings
Account number
Amount of line 34 you want applied to your 2024 estimated tax Subtract line 33 from line 24. This is the amount you owe. For details on how to pay, go to www.irs.gov/Payments or see instructions Estimated tax penalty (see instructions)
Do you want to allow another person to discuss this return with the IRS? See instructions Yes. Complete below.
If you have a
qualifying child,
attach Sch. EIC.
Joint return?
See instructions.
Keep a copy for
your records.
Form (2023)
...
ROLANDO MENDEZ SUAREZ ***-**-****
1,133
1,133
0
1,133
4,248
5,381
0
0
0
0
5,627
246
X
01-30-2025 P02266503
ISISMARI SANABRIA 470-***-****
SANABRIA MULTISERVICES LLC
2476 PLEASANT HILL RD
Duluth, GA 300**-**-*******
Schedule 1 (Form 1040) 2023
OMB No. 1545-0074
Department of the Treasury Attachment
Internal Revenue Service Sequence No.
EEA
(Form 1040)
Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number 1040, 1040-SR, or 1040-NR, line 8
01
Additional Income and Adjustments to Income
2023
Part I Additional Income
SCHEDULE 1
1 1
2a 2a
b
3 3
4 4
5 5
6 6
7 7
8
a 8a
b 8b
c 8c
d 8d
e 8e
f 8f
g 8g
h 8h
i 8i
j 8j
k 8k
l
8l
m
8m
n 8n
o 8o
p 8p
q 8q
r 8r
s
8s
t
8t
u 8u
z
8z
9 9
10
10
Taxable refunds, credits, or offsets of state and local income taxes Alimony received
Date of original divorce or separation agreement (see instructions): Business income or (loss). Attach Schedule C
Other gains or (losses). Attach Form 4797
Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E Farm income or (loss). Attach Schedule F
Unemployment compensation
Other income:
Net operating loss Gambling
Cancellation of debt
Foreign earned income exclusion from Form 2555 Income from Form 8853
Income from Form 8889
Alaska Permanent Fund dividends
Jury duty pay
Prizes and awards
Activity not engaged in for profit income
Stock options
Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property Olympic and Paralympic medals and USOC prize money (see instructions)
Section 951(a) inclusion (see instructions)
Section 951A(a) inclusion (see instructions)
Section 461(l) excess business loss adjustment
Taxable distributions from an ABLE account (see instructions) Scholarship and fellowship grants not reported on Form W-2 Nontaxable amount of Medicaid waiver payments included on Form 1040, line 1a or 1d
Pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan
Wages earned while incarcerated
Other income. List type and amount:
Total other income. Add lines 8a through 8z
Combine lines 1 through 7 and 9. This is your additional income. Enter here and on Form Attach to Form 1040, 1040-SR, or 1040-NR.
For Paperwork Reduction Act Notice, see your tax return instructions. Go to www.irs.gov/Form1040 for instructions and the latest information.
..
ROLANDO MENDEZ SUAREZ ***-**-****
30,063
30,063
Schedule 1 (Form 1040) 2023
Schedule 1 (Form 1040) 2023 Page
EEA
Part II Adjustments to Income
2
11 11
12
12
13 13
14 14
15 15
16 16
17 17
18 18
19a 19a
b
c
20 20
21 21
22 22
23 23
24
a 24a
b
24b
c
24c
d 24d
e
24e
f 24f
g 24g
h
24h
i
24i
j 24j
k
24k
z
24z
25 25
26
26
Educator expenses
Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106
Health savings account deduction. Attach Form 8889 Moving expenses for members of the Armed Forces. Attach Form 3903 Deductible part of self-employment tax. Attach Schedule SE Self-employed SEP, SIMPLE, and qualified plans
Self-employed health insurance deduction
Penalty on early withdrawal of savings
Alimony paid
Recipient's SSN
Date of original divorce or separation agreement (see instructions): IRA deduction
Student loan interest deduction
Reserved for future use
Archer MSA deduction
Other adjustments:
Jury duty pay (see instructions)
Deductible expenses related to income reported on line 8l from the rental of personal property engaged in for profit
Nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 8m
Reforestation amortization and expenses
Repayment of supplemental unemployment benefits under the Trade Act of 1974
Contributions to section 501(c)(18)(D) pension plans Contributions by certain chaplains to section 403(b) plans Attorney fees and court costs for actions involving certain unlawful discrimination claims (see instructions)
Attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations
Housing deduction from Form 2555
Excess deductions of section 67(e) expenses from Schedule K-1 (Form 1041)
Other adjustments. List type and amount:
Total other adjustments. Add lines 24a through 24z Add lines 11 through 23 and 25. These are your adjustments to income. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 10
2,124
2,124
Schedule 2 (Form 1040) 2023
OMB No. 1545-0074
Department of the Treasury Attachment
Internal Revenue Service Sequence No.
EEA
(Form 1040)
Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number 1 1
2 2
3 3
4 4
5
5
6
6
7 7
8
8
9 9
10 10
11 11
12 12
13
13
14
14
15
15
16 16
Alternative minimum tax. Attach Form 6251
Excess advance premium tax credit repayment. Attach Form 8962 Add lines 1 and 2. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 17 Self-employment tax. Attach Schedule SE
Social security and Medicare tax on unreported tip income. Attach Form 4137
Uncollected social security and Medicare tax on wages. Attach Form 8919
Total additional social security and Medicare tax. Add lines 5 and 6 Additional tax on IRAs or other tax-favored accounts. Attach Form 5329 if required. If not required, check here
Household employment taxes. Attach Schedule H
Repayment of first-time homebuyer credit. Attach Form 5405 if required Additional Medicare Tax. Attach Form 8959
Net investment income tax. Attach Form 8960
Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance from Form W-2, box 12
Interest on tax due on installment income from the sale of certain residential lots and timeshares
Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000
Recapture of low-income housing credit. Attach Form 8611
(continued on page 2)
Additional Taxes 2023
Part I Tax
Part II Other Taxes
SCHEDULE 2
02
Attach to Form 1040, 1040-SR, or 1040-NR.
For Paperwork Reduction Act Notice, see your tax return instructions. Go to www.irs.gov/Form1040 for instructions and the latest information.
..
ROLANDO MENDEZ SUAREZ ***-**-****
0
4,248
Schedule 2 (Form 1040) 2023
Schedule 2 (Form 1040) 2023 Page
EEA
17
a
17a
b
17b
c 17c
d
17d
e 17e
f
17f
g
17g
h
17h
i
17i
j 17j
k 17k
l 17l
m
17m
n
17n
o
17o
p
17p
q 17q
z
17z
18 18
19 19
20 20
21
21
Other additional taxes:
Recapture of other credits. List type, form number, and amount: Recapture of federal mortgage subsidy, if you sold your home see instructions
Additional tax on HSA distributions. Attach Form 8889 Additional tax on an HSA because you didn't remain an eligible individual. Attach Form 8889
Additional tax on Archer MSA distributions. Attach Form 8853 Additional tax on Medicare Advantage MSA distributions. Attach Form 8853
Recapture of a charitable contribution deduction related to a fractional interest in tangible personal property
Income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A Compensation you received from a nonqualified deferred compensation plan described in section 457A
Section 72(m)(5) excess benefits tax
Golden parachute payments
Tax on accumulation distribution of trusts
Excise tax on insider stock compensation from an expatriated corporation
Look-back interest under section 167(g) or 460(b) from Form 8697 or 8866
Tax on non-effectively connected income for any part of the year you were a nonresident alien from Form 1040-NR Any interest from Form 8621, line 16f, relating to distributions from, and dispositions of, stock of a section 1291 fund Any interest from Form 8621, line 24
Any other taxes. List type and amount:
Total additional taxes. Add lines 17a through 17z
Reserved for future use
Section 965 net tax liability installment from Form 965-A Add lines 4, 7 through 16, and 18. These are your total other taxes. Enter here and on Form 1040 or 1040-SR, line 23, or Form 1040-NR, line 23b Part II Other Taxes (continued)
2
.
4,248
Attach to Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041; partnerships must generally file Form 1065. Social security number (SSN)
Schedule C (Form 1040) 2023
OMB No. 1545-0074
Department of the Treasury Attachment
Internal Revenue Service Sequence No.
Name of proprietor
Vehicles, machinery, and equipment
Profit or Loss From Business
2023
SCHEDULE C
(Form 1040)
09
Part I Income
Part II Expenses. Enter expenses for business use of your home only on line 30.
(Sole Proprietorship)
A B
C D
E
F (1) (2) (3)
G Yes No
H
I Yes No
J Yes No
1
1
2 2
3 3
4 4
5 5
6 6
7 7
8 8 18 18
9 19 19
9 20
10 10 a 20a
11 11 b 20b
12 12 21 21
13 22 22
23 23
13 24
14 a 24a
14 b 24b
15 15 25 25
16 26 26
a 16a 27a 27a
b 16b b
17 17 27b
28 28
29 29
30
30
31
31
32
32a
Form 1041, line 3. 32b
For Paperwork Reduction Act Notice, see the separate instructions. Go to www.irs.gov/ScheduleC for instructions and the latest information. Principal business or profession, including product or service (see instructions) Business name. If no separate business name, leave blank. Business address (including suite or room no.)
City, town or post office, state, and ZIP code
Accounting method: Cash Accrual Other (specify)
Did you "materially participate" in the operation of this business during 2023? If "No," see instructions for limit on losses If you started or acquired this business during 2023, check here Did you make any payments in 2023 that would require you to file Form(s) 1099? See instructions If "Yes," did you or will you file required Form(s) 1099? 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 Returns and allowances
Subtract line 2 from line 1
Cost of goods sold (from line 42)
Gross profit. Subtract line 4 from line 3
Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) Gross income. Add lines 5 and 6
Advertising Office expense (see instructions)
Car and truck expenses Pension and profit-sharing plans
(see instructions) Rent or lease (see instructions): Commissions and fees
Contract labor (see instructions) Other business property Depletion Repairs and maintenance
Depreciation and section 179 Supplies (not included in Part III) expense deduction (not Taxes and licenses
included in Part III) (see
instructions) Travel and meals:
Employee benefit programs Travel
(other than on line 19) Deductible meals (see instructions) Insurance (other than health) Utilities
Interest (see instructions): Wages (less employment credits) Mortgage (paid to banks, etc.) Other expenses (from line 48) Other Energy efficient commercial bldgs
Legal and professional services deduction (attach Form 7205) Total expenses before expenses for business use of home. Add lines 8 through 27b 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.
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 All investment is at risk. Some investment is not
If you checked 32b, you must attach Form 6198. Your loss may be limited. at risk. Enter code from instructions
Employer ID number (EIN) (see instr.)
EEA
..
..
... ..
..
...
...
..
ROLANDO MENDEZ SUAREZ ***-**-****
AUTO MECHANIC
SELF EMPLOYED
23314 HONEY BEE LN
New Caney, TX 77357
X
X
X
74,543
0
74,543
5,832
68,711
68,711
15,580
422
20,200
652
1,794
38,648
30,063
30,063
Schedule C (Form 1040) 2023
Schedule C (Form 1040) 2023 Page 2
Part III
Part IV
Part V
Cost of Goods Sold (see instructions)
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.
Other Expenses. List below business expenses not included on lines 8-26, line 27b, or line 30. 33
a b c
34
Yes No
35 35
36 36
37 37
38 38
39 39
40 40
41 41
42 42
43
44
a
45 Yes No
46 Yes No
47a Yes No
b Yes No
48 48
Name(s) SSN
Method(s) used to
value closing inventory: Cost Lower of cost or market Other (attach explanation) Was there any change in determining quantities, costs, or valuations between opening and closing inventory? If "Yes," attach explanation
Inventory at beginning of year. If different from last year's closing inventory, attach explanation Purchases less cost of items withdrawn for personal use Cost of labor. Do not include any amounts paid to yourself Materials and supplies
Other costs
Add lines 35 through 39
Inventory at end of year
Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 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 2023, 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? Do you (or your spouse) have another vehicle available for personal use? Do you have evidence to support your deduction?
If "Yes," is the evidence written?
Total other expenses. Enter here and on line 27a
EEA
AUTO MECHANIC
ROLANDO MENDEZ SUAREZ ***-**-****
X
X
0
5,832
5,832
0
5,832
CELLPHONE 1,342
WORK UNIFORM 452
1,794
Schedule SE (Form 1040) 2023
OMB No. 1545-0074
Attachment
Sequence No.
Name of person with self-employment income (as shown on Form 1040, 1040-SR, 1040-SS, or 1040-NR)
(Form 1040)
160,200
2023
Self-Employment Tax
SCHEDULE SE
17
Part I Self-Employment Tax
Attach to Form 1040, 1040-SR, 1040-SS, or 1040-NR. A
1a
1a
b
1b
2
2
3 3
4a 4a
b 4b
c
4c
5 a
5a
b 5b
6 6
7
7
8a
8a
b 8b
c 8c
d 8d
9 9
10 10
11 11
12
Form 1040-SS, Part I, line 3 12
13 Deduction for one-half of self-employment tax.
line 15 13
For Paperwork Reduction Act Notice, see your tax return instructions. Go to www.irs.gov/ScheduleSE for instructions and the latest information. Social security number of person
with self-employment income
Note: If your only income subject to self-employment tax is church employee income, see instructions for how to report your income and the definition of church employee income.
If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you had
$400 or more of other net earnings from self-employment, check here and continue with Part I Skip lines 1a and 1b if you use the farm optional method in Part II. See instructions. Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A
If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AQ Skip line 2 if you use the nonfarm optional method in Part II. See instructions. Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming). See instructions for other income to report or if you are a minister or member of a religious order Combine lines 1a, 1b, and 2
If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3 Note: If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions. If you elect one or both of the optional methods, enter the total of lines 15 and 17 here Combine lines 4a and 4b. If less than $400, stop; you don't owe self-employment tax. Exception: If less than $400 and you had church employee income, enter -0- and continue Enter your church employee income from Form W-2. See instructions for definition of church employee income
Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- Add lines 4c and 5b
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 2023 Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2) and railroad retirement (tier 1) compensation. If $160,200 or more, skip lines 8b through 10, and go to line 11
Unreported tips subject to social security tax from Form 4137, line 10 Wages subject to social security tax from Form 8919, line 10 Add lines 8a, 8b, and 8c
Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11 Multiply the smaller of line 6 or line 9 by 12.4% (0.124) Multiply line 6 by 2.9% (0.029)
Self-employment tax. Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040), line 4, or Multiply line 12 by 50% (0.50). Enter here and on Schedule 1 (Form 1040), Department of the Treasury
Internal Revenue Service
EEA
ROLANDO MENDEZ SUAREZ ***-**-****
30,063
30,063
27,763
27,763
27,763
160,200
3,443
805
4,248
2,124
(a) (b) (c)
OMB No. 1545-2294
Form
Department of the Treasury Attachment
Internal Revenue Service Sequence No.
Trade, business, or aggregation name Taxpayer Qualified business identification number income or (loss)
Form 8995 (2023)
Note. You can claim the qualified business income deduction only if you have qualified business income from a qualified trade or business, real estate investment trust dividends, publicly traded partnership income, or a domestic production activities deduction passed through from an agricultural or horticultural cooperative. See instructions. Use this form if your taxable income, before your qualified business income deduction, is at or below $182,100 ($364,200 if married filing jointly), and you aren’t a patron of an agricultural or horticultural cooperative. 8995
2023
Qualified Business Income Deduction
Simplified Computation
55
Attach to your tax return.
1
i
ii
iii
iv
v
2
2
3 3
4 4
5 5
6
6
7
7
8
8
9 9
10 10
11 11
12
12
13 13
14 14
15
15
16 16
17
17
For Privacy Act and Paperwork Reduction Act Notice, see instructions. Go to www.irs.gov/Form8995 for instructions and the latest information. Total qualified business income or (loss). Combine lines 1i through 1v, column (c)
Qualified business net (loss) carryforward from the prior year Total qualified business income. Combine lines 2 and 3. If zero or less, enter -0- Qualified business income component. Multiply line 4 by 20% (0.20) Qualified REIT dividends and publicly traded partnership (PTP) income or (loss)
(see instructions)
Qualified REIT dividends and qualified PTP (loss) carryforward from the prior year Total qualified REIT dividends and PTP income. Combine lines 6 and 7. If zero or less, enter -0-
REIT and PTP component. Multiply line 8 by 20% (0.20) Qualified business income deduction before the income limitation. Add lines 5 and 9 Taxable income before qualified business income deduction (see instructions) Enter your net capital gain, if any, increased by any qualified dividends
(see instructions)
Subtract line 12 from line 11. If zero or less, enter -0- Income limitation. Multiply line 13 by 20% (0.20)
Qualified business income deduction. Enter the smaller of line 10 or line 14. Also enter this amount on the applicable line of your return (see instructions) Total qualified business (loss) carryforward. Combine lines 2 and 3. If greater than zero, enter -0- Total qualified REIT dividends and PTP (loss) carryforward. Combine lines 6 and 7. If greater than zero, enter -0- Name(s) shown on return Your taxpayer identification number EEA
ROLANDO MENDEZ SUAREZ ***-**-****
Schedule C: SELF EMPLOYED ***-**-**** 27,939
27,939
27,939
5,588
0
0
0
5,588
14,089
0
14,089
2,818
2,818
0
0
Amount from Form 1040, line 11 27,939 Amount from Form 1040, line 12 13,850 Line 11 above is the difference between these amounts 14,089 Identifying number
OMB No. 1545-0172
Form
Attachment
Sequence No.
Name(s) shown on return Business or activity to which this form relates
(a) Description of property (b) Cost (business use only) (c) Elected cost
(a) Classification of property (b) Month placed service and in year (business/(c) only-Basis see investment for instructions) depreciation use (d) period Recovery (e) Convention (f) Method (g) Depreciation deduction Form (2023)
EEA
1 1
2 2
3 3
4 4
5
5
6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14
14
15 15
16 16
Section A
17 17
18
Section B - Assets Placed in Service During 2023 Tax Year Using the General Depreciation System 19a
b
c
d
e
f
g
h
i
Section C - Assets Placed in Service During 2023 Tax Year Using the Alternative Depreciation System 20a
b
c
d
21 21
22
22
23
23
Note: If you have any listed property, complete Part V before you complete Part I. Maximum amount (see instructions)
Total cost of section 179 property placed in service (see instructions) Threshold cost of section 179 property before reduction in limitation (see instructions) Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing separately, see instructions
Listed property. Enter the amount from line 29
Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 Tentative deduction. Enter the smaller of line 5 or line 8 Carryover of disallowed deduction from line 13 of your 2022 Form 4562 Section 179 expense deduction. Add lines 9 and 10, but don't enter more than line 11 Carryover of