Draft As Of: U.S. Individual Income Tax Return

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1040 U.S.

Individual Income Tax Return 2020 (99)


Form
Department of the Treasury—Internal Revenue Service

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

Filing Status Single Married filing jointly Married filing separately (MFS) x Head of household (HOH) Qualifying widow(er) (QW)
Check only If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QW box, enter the child’s name if the qualifying
one box.
person is a child but not your dependent a
Your first name and middle initial Last name Your social security number
JOHN A KUNKEL 523 96 5164
If joint return, spouse’s first name and middle initial Last name Spouse’s social security number

Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Presidential Election Campaign
3110 E LASALLE Check here if you, or your
spouse if filing jointly, want $3
City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code
to go to this fund. Checking a
COLORADO SPRINGS
Foreign country name
DRAFT AS OF Foreign province/state/county
CO

At any time during 2020, did you receive, sell, send, exchange, or otherwise acquire any financial interest in any virtual currency?
80909 box below will not change
Foreign postal code your tax or refund.
You

Yes
Spouse

X No
Standard Someone can claim: You as a dependent Your spouse as a dependent
Deduction Spouse itemizes on a separate return or you were a dual-status alien

Age/Blindness You: Were born before January 2, 1956 Are blind Spouse: Was born before January 2, 1956 Is blind
Dependents (see instructions): (2) Social security (3) Relationship (4)  if qualifies for (see instructions):
(1) First name Last name number to you Child tax credit Credit for other dependents
If more
than four ALYSSA KUNKEL 650 26 0813 DAUGHTER X
dependents, X
see instructions JASON KUNKEL 650 26 0814 SON
and check
here a
1 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . . . . . 1 1532
Attach 2a Tax-exempt interest . . . 2a 2b
0 b Taxable interest . . . . . 10
Sch. B if
3a Qualified dividends . . . 3a 0 b Ordinary dividends . . . . . 3b 0
required.
4a IRA distributions . . . . 4a b Taxable amount . . . . . . 4b 0
5a Pensions and annuities . . 5a b Taxable amount . . . . . . 5b 0
Standard 6a Social security benefits . . 6a 0 b Taxable amount . . . . . . 6b 0
Deduction for— a
7 Capital gain or (loss). Attach Schedule D if required. If not required, check here . . . . 7 0
• Single or
Married filing 8 Other income from Schedule 1, line 9 . . . . . . . . . . . . . . . . . . . 8 9838
separately, a
$12,400 9 Add lines 1, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income . . . . . . . . . 9 11380
• Married filing 10 Adjustments to income:
jointly or
Qualifying a From Schedule 1, line 22 . . . . . . . . . . . . . . 10a 695
widow(er),
$24,800
b Charitable contributions if you take the standard deduction. See instructions 10b 0
• Head of c Add lines 10a and 10b. These are your total adjustments to income . . . . . . . . a 10c 695
household, a
$18,650 11 Subtract line 10c from line 9. This is your adjusted gross income . . . . . . . . . 11 10685
• If you checked 12 Standard deduction or itemized deductions (from Schedule A) . . . . . . . . . . 12 18650
any box under
Standard 13 Qualified business income deduction. Attach Form 8995 or Form 8995-A . . . . . . . . 13 0
Deduction,
see instructions.
14 Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . . 14 18650
15 Taxable income. Subtract line 14 from line 11. If zero or less, enter -0- . . . . . . . . . 15 0
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Form 1040 (2020)

BNA
Form 1040 (2020) Page 2
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3 . . 16 0
17 Amount from Schedule 2, line 3 . . . . . . . . . . . . . . . . . . . . 17 0
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . . 18 0
19 Child tax credit or credit for other dependents . . . . . . . . . . . . . . . . 19 0
20 Amount from Schedule 3, line 7 . . . . . . . . . . . . . . . . . . . . 20 0
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . 21 0
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . . 22 0
23 Other taxes, including self-employment tax, from Schedule 2, line 10 . . . . . . . . . 23 1390
24 Add lines 22 and 23. This is your total tax . . . . . . . . . . . . . . . . a 24 1390
25 Federal income tax withheld from:
a Form(s) W-2 . . . . . . . . . . . . . . . . . . 25a 46
b Form(s) 1099 . . . . . . . . . . . . . . . . . . 25b 0
c Other forms (see instructions) . . . . . . . . . . . . . 25c 0
d Add lines 25a through 25c . . . . . . . . . . . . . . . . . . . . . . 25d 46
• If you have a 26 2020 estimated tax payments and amount applied from 2019 return . . . . . . . . . . 26 0
qualifying child, 27 Earned income credit (EIC) . . . . . . . . . PYEI: . . 14377
. . . 27 5750
attach Sch. EIC.
• If you have 28 Additional child tax credit. Attach Schedule 8812 . . . . . . . 28 0
nontaxable 29 American opportunity credit from Form 8863, line 8 . . . . . . . 29 0
combat pay,
see instructions. 30 Recovery rebate credit. See instructions . . . . . . . . . . 30 0
31 Amount from Schedule 3, line 13 . . . . . . . . . . . . 31 0
32 Add lines 27 through 31. These are your total other payments and refundable credits . . . a 32 5750
33 Add lines 25d, 26, and 32. These are your total payments . . . . . . . . . . . a 33 5796
Refund 34 If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid . . 34 4406
35a Amount of line 34 you want refunded to you. If Form 8888 is attached, check here . . . a 35a 4406
Direct deposit? ab Routing number 3 0 7 0 7 0 0 0 5 a c Type: X Checking Savings
See instructions. a
d Account number 1 0 0 0 5 0 3 7 1 4 1 0 6
36 Amount of line 34 you want applied to your 2021 estimated tax . . a 36 0
Amount 37 Subtract line 33 from line 24. This is the amount you owe now . . . . . . . . . . a 37 0
You Owe Note: Schedule H and Schedule SE filers, line 37 may not represent all of the taxes you owe for
For details on 2020. See Schedule 3, line 12e, and its instructions for details.
how to pay, see
instructions. 38 Estimated tax penalty (see instructions) . . . . . . . . . a 38 0
Third Party Do you want to allow another person to discuss this return with the IRS? See
Designee instructions . . . . . . . . . . . . . . . . . . . . a Yes. Complete below. X No
Designee’s Phone Personal identification
name a no. a number (PIN) a
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
Sign belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Here Your signature Date Your occupation If the IRS sent you an Identity
Protection PIN, enter it here
F

Joint return?
ELECTRICIAN (see inst.) a
See instructions. Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation If the IRS sent your spouse an
Keep a copy for Identity Protection PIN, enter it here
your records. (see inst.) a
Phone no. Email address
Preparer’s name Preparer’s signature Date PTIN Check if:
Paid Self-employed
Preparer Firm’s name a Phone no.
Use Only Firm’s address a Firm’s EIN a

Go to www.irs.gov/Form1040 for instructions and the latest information. Form 1040 (2020)
SCHEDULE 1 OMB No. 1545-0074
Additional Income and Adjustments to Income
(Form 1040)
Department of the Treasury
a Attach to Form 1040, 1040-SR, or 1040-NR. 2020
Attachment
Internal Revenue Service a Go to www.irs.gov/Form1040 for instructions and the latest information. Sequence No. 01
Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number
JOHN A KUNKEL 523 - 96 - 5164
Part I Additional Income
1 Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . 1 0
2a Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a 0
b Date of original divorce or separation agreement (see instructions) a
3 Business income or (loss). Attach Schedule C . . . . . . . . . . . . . . . 3 9838
4 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . 4 0
5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 5 0
6 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . . . . 6 0
7 Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . 7 0
8 Other income. List type and amount a
8 0
9 Combine lines 1 through 8. Enter here and on Form 1040, 1040-SR, or 1040-NR,
line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 9838
Part II Adjustments to Income
10 Educator expenses . . . . . . . . . . . . . . . . . . . . . . . . . . 10 0
11 Certain business expenses of reservists, performing artists, and fee-basis government
officials. Attach Form 2106 . . . . . . . . . . . . . . . . . . . . . . . 11 0
12 Health savings account deduction. Attach Form 8889 . . . . . . . . . . . . 12 0
13 Moving expenses for members of the Armed Forces. Attach Form 3903 . . . . . 13 0
14 Deductible part of self-employment tax. Attach Schedule SE . . . . . . . . . 14 695
15 Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . 15 0
16 Self-employed health insurance deduction . . . . . . . . . . . . . . . . . 16 0
17 Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . 17 0
18a Alimony paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18a
b Recipient’s SSN . . . . . . . . . . . . . . . . . . . . a
c Date of original divorce or separation agreement (see instructions) a
19 IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 0
20 Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . 20 0
21 Tuition and fees deduction. Attach Form 8917 . . . . . . . . . . . . . . . 21 0
22 Add lines 10 through 21. These are your adjustments to income. Enter here and
on Form 1040, 1040-SR, or 1040-NR, line 10a . . . . . . . . . . . . . . . 22 695
For Paperwork Reduction Act Notice, see your tax return instructions. Schedule 1 (Form 1040) 2020

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SCHEDULE 2 OMB No. 1545-0074
Additional Taxes
(Form 1040)
Department of the Treasury
a Attach to Form 1040, 1040-SR, or 1040-NR. 2020
Attachment
Internal Revenue Service a Go to www.irs.gov/Form1040 for instructions and the latest information. Sequence No. 02
Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number
JOHN A KUNKEL 523 - 96 - 5164
Part I Tax
1 Alternative minimum tax. Attach Form 6251 . . . . . . . . . . . . . . . . 1 0
2 Excess advance premium tax credit repayment. Attach Form 8962 . . . . . . . 2 0
3 Add lines 1 and 2. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 17 . . 3 0
Part II Other Taxes
4 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . . . 4 1390
5 Unreported social security and Medicare tax from Form: a 4137 b 8919 . 5 0
6 Additional tax on IRAs, other qualified retirement plans, and other tax-favored
accounts. Attach Form 5329 if required . . . . . . . . . . . . . . . . . . 6 0
7a Household employment taxes. Attach Schedule H . . . . . . . . . . . . . 7a 0
b Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if
required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b 0
8 Taxes from: a Form 8959 b Form 8960
c Instructions; enter code(s) 8 0
9 Section 965 net tax liability installment from Form 965-A . . . 9 0
10 Add lines 4 through 8. These are your total other taxes. Enter here and on Form
1040 or 1040-SR, line 23, or Form 1040-NR, line 23b . . . . . . . . . . . . 10 1390
For Paperwork Reduction Act Notice, see your tax return instructions. Schedule 2 (Form 1040) 2020

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Form 8995 Qualified Business Income Deduction OMB No. 1545-0123

Simplified Computation
a Attach
to your tax return.
2020
Department of the Treasury Attachment
Internal Revenue Service a Go to www.irs.gov/Form8995 for instructions and the latest information. Sequence No. 55
Name(s) shown on return Your taxpayer identification number
JOHN A KUNKEL 523 - 96 - 5164
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 $163,300 ($326,600 if married
filing jointly), and you aren’t a patron of an agricultural or horticultural cooperative.

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

i ELECRICAL REPAIRS 523965164 9143

ii

iii

iv

2 Total qualified business income or (loss). Combine lines 1i through 1v,


column (c) . . . . . . . . . . . . . . . . . . . . . . 2 9143
3 Qualified business net (loss) carryforward from the prior year . . . . . . . 3 ( 0)
4 Total qualified business income. Combine lines 2 and 3. If zero or less, enter -0- 4 9143
5 Qualified business income component. Multiply line 4 by 20% (0.20) . . . . . . . . . . . 5 1829
6 Qualified REIT dividends and publicly traded partnership (PTP) income or (loss)
(see instructions) . . . . . . . . . . . . . . . . . . . . 6 0
7 Qualified REIT dividends and qualified PTP (loss) carryforward from the prior
year . . . . . . . . . . . . . . . . . . . . . . . . . 7 ( 0)
8 Total qualified REIT dividends and PTP income. Combine lines 6 and 7. If zero
or less, enter -0- . . . . . . . . . . . . . . . . . . . . 8 0
9 REIT and PTP component. Multiply line 8 by 20% (0.20) . . . . . . . . . . . . . . . 9 0
10 Qualified business income deduction before the income limitation. Add lines 5 and 9 . . . . . . 10 1829
11 Taxable income before qualified business income deduction . . . . . . 11 0
12 Net capital gain (see instructions) . . . . . . . . . . . . . . . 12 0
13 Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . . 13 0
14 Income limitation. Multiply line 13 by 20% (0.20) . . . . . . . . . . . . . . . . . . 14 0
15 Qualified business income deduction. Enter the lesser of line 10 or line 14. Also enter this amount on
the applicable line of your return . . . . . . . . . . . . . . . . . . . . . . a 15 0
16 Total qualified business (loss) carryforward. Combine lines 2 and 3. If greater than zero, enter -0- . . 16 ( 0)
17 Total qualified REIT dividends and PTP (loss) carryforward. Combine lines 6 and 7. If greater than
zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 ( 0)
For Privacy Act and Paperwork Reduction Act Notice, see instructions. Form 8995 (2020)

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QBI CALCULATION

Name(s) shown on your return Identifying number


JOHN A KUNKEL 523965164

QBI Calculation for ELECRICAL REPAIRS


QBI Amount: $ 9838
Schedule SE Amount: $ -695
QBI Final Amount: $ 9143
SCHEDULE C Profit or Loss From Business OMB No. 1545-0074

2020
(Form 1040) (Sole Proprietorship)
a Go to www.irs.gov/ScheduleC for instructions and the latest information.
Department of the Treasury Attachment
Internal Revenue Service (99) a Attach to Form 1040, 1040-SR, 1040-NR, or 1041; partnerships generally must file Form 1065. Sequence No. 09
Name of proprietor Social security number (SSN)
JOHN A KUNKEL 523 96 5164
A Principal business or profession, including product or service (see instructions) B Enter code from instructions
ELECRICAL REPAIRS,ELECTRICAL REPAIRS a 8 1 1 2 1 0
C Business name. If no separate business name, leave blank. D Employer ID number (EIN) (see instr.)
JK ELECTRONICS
E Business address (including suite or room no.) a 3110 E LASALLE
City, town or post office, state, and ZIP code COLORADO SPRINGS CO 80909
F Accounting method: (1) X Cash (2) Accrual (3) Other (specify) a
G Did you “materially participate” in the operation of this business during 2020? If “No,” see instructions for limit on losses . X Yes No
H If you started or acquired this business during 2020, check here . . . . . . . . . . . . . . . . . a

I Did you make any payments in 2020 that would require you to file Form(s) 1099? See instructions . . . . . . . . Yes X 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 . . . . . . . . . a 1 24792
2 Returns and allowances . . . . . . . . . . . . . . . . . . . . . . . . . 2 0
3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 3 24792
4 Cost of goods sold (from line 42) . . . . . . . . . . . . . . . . . . . . . . 4 0
5 Gross profit. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . 5 24792
6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . . . . 6 0
7 Gross income. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . a 7 24792
Part II Expenses. Enter expenses for business use of your home only on line 30.
8 Advertising . . . . . 8 0 18 Office expense (see instructions) 18 689
9 Car and truck expenses (see 19 Pension and profit-sharing plans . 19 0
instructions) . . . . . 9 8970 20 Rent or lease (see instructions):
10 Commissions and fees . 10 859 a Vehicles, machinery, and equipment 20a 0
11 Contract labor (see instructions) 11 0 b Other business property . . . 20b 0
12 Depletion . . . . . 12 0 21 Repairs and maintenance . . . 21 0
13 Depreciation and section 179 22 Supplies (not included in Part III) . 22 1534
expense deduction (not
included in Part III) (see 23 Taxes and licenses . . . . . 23 10
instructions) . . . . . 13 0 24 Travel and meals:
14 Employee benefit programs a Travel . . . . . . . . . 24a 0
(other than on line 19) . . 14 0 b Deductible meals (see
15 Insurance (other than health) 15 0 instructions) . . . . . . . 24b 1077
16 Interest (see instructions): 25 Utilities . . . . . . . . 25 1015
a Mortgage (paid to banks, etc.) 16a 0 26 Wages (less employment credits) . 26 0
b Other . . . . . . 16b 0 27a Other expenses (from line 48) . . 27a 0
17 Legal and professional services
17 200 b Reserved for future use . . . 27b
28 Total expenses before expenses for business use of home. Add lines 8 through 27a . . . . . . a 28 14354
29 Tentative profit or (loss). Subtract line 28 from line 7 . . . . . . . . . . . . . . . . . 29 10438
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: 2400
and (b) the part of your home used for business: 120 . Use the Simplified
Method Worksheet in the instructions to figure the amount to enter on line 30 . . . . . . . . . 30 600

}
31 Net profit or (loss). Subtract line 30 from line 29.
• If a profit, enter on both Schedule 1 (Form 1040), line 3, and on Schedule SE, line 2. (If you
checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3. 31 9838
• If a loss, you must go to line 32.

}
32 If you have a loss, check the box that describes your investment in this activity. See instructions.
• If you checked 32a, enter the loss on both Schedule 1 (Form 1040), line 3, and on Schedule
SE, line 2. (If you checked the box on line 1, see the line 31 instructions). Estates and trusts, enter on 32a All investment is at risk.
Form 1041, line 3. 32b Some investment is not
at risk.
• If you checked 32b, you must attach Form 6198. Your loss may be limited.
For Paperwork Reduction Act Notice, see the separate instructions. Schedule C (Form 1040) 2020

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Schedule C (Form 1040) 2020 Page 2
Part III Cost of Goods Sold (see instructions)

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

35 Inventory at beginning of year. If different from last year’s closing inventory, attach explanation . . . 35

36 Purchases less cost of items withdrawn for personal use . . . . . . . . . . . . . . 36

37 Cost of labor. Do not include any amounts paid to yourself . . . . . . . . . . . . . . 37

38 Materials and supplies . . . . . . . . . . . . . . . . . . . . . . . . 38

39 Other costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39

40 Add lines 35 through 39 . . . . . . . . . . . . . . . . . . . . . . . . 40

41 Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . . 41

42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 . . . . . . 42
Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9
and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must
file Form 4562.

43 When did you place your vehicle in service for business purposes? (month/day/year) a 01 / 01 / 2015

44 Of the total number of miles you drove your vehicle during 2020, enter the number of miles you used your vehicle for:

a Business 15600 b Commuting (see instructions) 0 c Other 120

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

46 Do you (or your spouse) have another vehicle available for personal use?. . . . . . . . . . . . . . X Yes No

47a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . . X Yes No

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


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 line 27a . . . . . . . . . . . . . . . . 48 0


Schedule C (Form 1040) 2020
SCHEDULE SE
Self-Employment Tax
OMB No. 1545-0074

2020
(Form 1040)
a Go to www.irs.gov/ScheduleSE for instructions and the latest information.
Department of the Treasury Attachment
Sequence No. 17
a Attach to Form 1040, 1040-SR, or 1040-NR.
Internal Revenue Service (99)
Name of person with self-employment income (as shown on Form 1040, 1040-SR, or 1040-NR) Social security number of person
JOHN A KUNKEL with self-employment income a 523 96 5164
Part I Self-Employment Tax
Note: If your only income subject to self-employment tax is church employee income, see instructions for how to report your income
and the definition of church employee income.
A If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you had
$400 or more of other net earnings from self-employment, check here and continue with Part I . . . . . . . . a
Skip lines 1a and 1b if you use the farm optional method in Part II. See instructions.
1a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),
box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a 0
b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve
Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH 1b ( 0)
Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
2 Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than
farming). See instructions for other income to report or if you are a minister or member of a religious order 2 9838
3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . . . . 3 9838
4a If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3 . 4a 9085
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 0
c Combine lines 4a and 4b. If less than $400, stop; you don’t owe self-employment tax. Exception: If
less than $400 and you had church employee income, enter -0- and continue . . . . . . . a 4c 9085
5a Enter your church employee income from Form W-2. See instructions for
definition of church employee income . . . . . . . . . . . . . 5a 0
b Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- . . . . . . . . . . . . . 5b 0
6 Add lines 4c and 5b . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 9085
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 2020 . . . . . . . . . . . 7 137,700
8a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
and railroad retirement (tier 1) compensation. If $137,700 or more, skip lines
8b through 10, and go to line 11 . . . . . . . . . . . . . . . 8a 1532
b Unreported tips subject to social security tax from Form 4137, line 10 . . . 8b 0
c Wages subject to social security tax from Form 8919, line 10 . . . . . . 8c 0
d Add lines 8a, 8b, and 8c . . . . . . . . . . . . . . . . . . . . . . . . . . 8d 1532
9 Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11 . . . a 9 136168
10 Multiply the smaller of line 6 or line 9 by 12.4% (0.124) . . . . . . . . . . . . . . . . 10 1127
11 Multiply line 6 by 2.9% (0.029) . . . . . . . . . . . . . . . . . . . . . . . . 11 263
12 Self-employment tax. Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040), line 4 . . 12 1390
13 Deduction for one-half of self-employment tax.
Multiply line 12 by 50% (0.50). Enter here and on Schedule 1 (Form 1040),
line 14 . . . . . . . . . . . . . . . . . . . . . . . . 13 695
Part II Optional Methods To Figure Net Earnings (see instructions)
Farm Optional Method. You may use this method only if (a) your gross farm income1 wasn’t more than
$8,460, or (b) your net farm profits2 were less than $6,107.
14 Maximum income for optional methods . . . . . . . . . . . . . . . . . . . . . 14 5,640
15 Enter the smaller of: two-thirds (2/3) of gross farm income1 (not less than zero) or $5,640. Also, include
this amount on line 4b above . . . . . . . . . . . . . . . . . . . . . . . . 15 0
Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits3 were less than $6,107
and also less than 72.189% of your gross nonfarm income,4 and (b) you had net earnings from self-employment
of at least $400 in 2 of the prior 3 years. Caution: You may use this method no more than five times.
16 Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . . . . . . . 16 0
17 Enter the smaller of: two-thirds (2/3) of gross nonfarm income4 (not less than zero) or the amount on
line 16. Also, include this amount on line 4b above . . . . . . . . . . . . . . . . . 17 0
1 3
From Sch. F, line 9; and Sch. K-1 (Form 1065), box 14, code B. From Sch. C, line 31; and Sch. K-1 (Form 1065), box 14, code A.
2 4
From Sch. F, line 34; and Sch. K-1 (Form 1065), box 14, code A—minus the amount From Sch. C, line 7; and Sch. K-1 (Form 1065), box 14, code C.
you would have entered on line 1b had you not used the optional method.
For Paperwork Reduction Act Notice, see your tax return instructions. Schedule SE (Form 1040) 2020

BNA
Schedule SE (Form 1040) 2020 Attachment Sequence No. 17 Page 2
Part III Maximum Deferral of Self-Employment Tax Payments
If line 4c is zero, skip lines 18 through 20, and enter -0- on line 21.
18 Enter the portion of line 3 that can be attributed to March 27, 2020, through December 31, 2020 . . 18 7000
19 If line 18 is more than zero, multiply line 18 by 92.35% (0.9235); otherwise, enter the amount from line 18 19 6465
20 Enter the portion of lines 15 and 17 that can be attributed to March 27, 2020, through December 31,
2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 0
21 Combine lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . 21 6465
If line 5b is zero, skip line 22 and enter -0- on line 23.
22 Enter the portion of line 5a that can be attributed to March 27, 2020, through December 31, 2020 . . 22
23 Multiply line 22 by 92.35% (0.9235) . . . . . . . . . . . . . . . . . . . . . . 23 0
24 Add lines 21 and 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 6465
25 Enter the smaller of line 9 or line 24 . . . . . . . . . . . . . . . . . . . . . . 25 6465
26 Multiply line 25 by 6.2% (0.062). Enter here and see the instructions for line 12e of Schedule 3 (Form
1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 401
Schedule SE (Form 1040) 2020
SCHEDULE EIC Earned Income Credit OMB No. 1545-0074
(Form 1040) 1040 `
Qualifying Child Information
2020
.........
1040-SR
a Complete and attach to Form 1040 or 1040-SR only if you have a
Department of the Treasury qualifying child. EIC Attachment
Internal Revenue Service (99) a Go to www.irs.gov/ScheduleEIC for the latest information. Sequence No. 43
Name(s) shown on return Your social security number
JOHN A KUNKEL 523 96 5164
• See the instructions for Form 1040 or 1040-SR, line 27, to make sure that (a) you can take the EIC, and (b)
Before you begin: you have a qualifying child.
• Be sure the child’s name on line 1 and social security number (SSN) on line 2 agree with the child’s social security card.
Otherwise, at the time we process your return, we may reduce or disallow your EIC. If the name or SSN on the child’s
social security card is not correct, call the Social Security Administration at 1-800-772-1213.

F
!
CAUTION
• You can't claim the EIC for a child who didn't live with you for more than half of the year.
• If you take the EIC even though you are not eligible, you may not be allowed to take the credit for up to 10 years. See the instructions for details.
• It will take us longer to process your return and issue your refund if you do not fill in all lines that apply for each qualifying child.

Qualifying Child Information Child 1 Child 2 Child 3


1 Child’s name First name Last name First name Last name First name Last name

If you have more than three qualifying


children, you have to list only three to get
the maximum credit. ALYSSA KUNKEL JASON KUNKEL
2 Child’s SSN
The child must have an SSN as defined in
the instructions for Form 1040 or
1040-SR, line 27, unless the child was
born and died in 2020. If your child was
born and died in 2020 and did not have an
SSN, enter “Died” on this line and attach a
copy of the child’s birth certificate, death
certificate, or hospital medical records
showing a live birth. 650 26 0813 650 26 0814
3 Child’s year of birth
Year 2 0 0 2 Year 2 0 0 2 Year
If born after 2001 and the child is If born after 2001 and the child is If born after 2001 and the child is
younger than you (or your spouse, if younger than you (or your spouse, if younger than you (or your spouse, if
filing jointly), skip lines 4a and 4b; filing jointly), skip lines 4a and 4b; filing jointly), skip lines 4a and 4b;
go to line 5. go to line 5. go to line 5.

4 a Was the child under age 24 at the end of


2020, a student, and younger than you (or Yes. No. Yes. No. Yes. No.
your spouse, if filing jointly)?
Go to Go to line 4b. Go to Go to line 4b. Go to Go to line 4b.
line 5. line 5. line 5.

b Was the child permanently and totally


disabled during any part of 2020? Yes. No. Yes. No. Yes. No.
Go to The child is not a Go to The child is not a Go to The child is not a
line 5. qualifying child. line 5. qualifying child. line 5. qualifying child.

5 Child’s relationship to you


(for example, son, daughter, grandchild,
niece, nephew, eligible foster child, etc.) DAUGHTER SON
6 Number of months child lived
with you in the United States
during 2020

• If the child lived with you for more than


half of 2020 but less than 7 months,
enter “7.”
• If the child was born or died in 2020 and 12 months 12 months months
your home was the child’s home for more
than half the time he or she was alive Do not enter more than 12 Do not enter more than 12 Do not enter more than 12
during 2020, enter “12.” months. months. months.
For Paperwork Reduction Act Notice, see your tax Schedule EIC (Form 1040) 2020
return instructions.

BNA
2020 Child Tax Credit and Credit for Other Dependents
Worksheet—Line 19 Keep for Your Records
1. To be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end of 2020, and
meet all the conditions in Steps 1 through 3 under Who Qualifies as Your Dependent. Make sure you checked the “child tax
credit” box in column (4) of the Dependents section on Form 1040 or 1040-SR for each qualifying child.
CAUTION 2. If you don’t have a qualifying child, you can’t claim the child tax credit; but you may be able to claim the credit for
other dependents for that child. See Step 3 under Who Qualifies as Your Dependent.
3. To see if your qualifying relative qualifies you to take the credit for other dependents, see Step 5 under Who Qualifies as Your
Dependent.
4. Be sure to see Social security number under Who Qualifies as Your Dependent.
5. Do not use this worksheet, but use Pub. 972 instead, if:
a. You are claiming the adoption credit, mortgage interest credit, District of Columbia first-time homebuyer credit, or
residential energy efficient property credit * ;
b. You are excluding income from Puerto Rico; or
c. You are filing Form 2555 or 4563.
* If applicable.

1. Number of qualifying children under age 17 with the required social


0 1 0
Part 1 security number: $2,000. Enter the result.

2. Number of other dependents, including qualifying children without the


2 1000
required social security number: 2 $500. Enter the result.
Caution. Don’t include yourself, your spouse, or anyone who is not a U.S. citizen, U.S.
national, or U.S. resident alien. Also, don’t include anyone you included on line 1.

3. Add lines 1 and 2. 3 1000

4. Enter the amount from Form 1040 or 1040-SR, line 11. 4 10685

5. Enter the amount shown below for your filing status.


● Married filing jointly — $400,000
5 200000
● All other filing statuses — $200,000

6. Is the amount on line 4 more than the amount on line 5?

X No. Leave line 6 blank. Enter -0- on line 7, and go


to line 8.
6
Yes. Subtract line 5 from line 4.
If the result isn’t a multiple of $1,000,
increase it to the next multiple of $1,000.
For example, increase $425 to $1,000,
increase $1,025 to $2,000, etc.

7. Multiply the amount on line 6 by 5% (0.05). Enter the result. 7 0

8. Is the amount on line 3 more than the amount on line 7?

No. STOP
You can’t take the child tax credit on Form 1040 or
1040-SR, line 19. You also can’t take the additional
child tax credit on Form 1040 or 1040-SR, line 28.
Complete the rest of your Form 1040 or 1040-SR.
X Yes. Subtract line 7 from line 3. Enter the result. 8 1000
Go to Part 2.
2020 Child Tax Credit and Credit for Other Dependents
Worksheet—Continued Keep for Your Records
Before you begin Part 2: Figure the amount of any credits you are claiming on Schedule 3; Form 5695, Part II * ;
Form 8910; Form 8936; or Schedule R.

Part 2 9. Enter the amount from Form 1040 or 1040-SR, line 18. 9 0

10. Add any amounts from:


Schedule 3, line 1 0
Schedule 3, line 2 + 0

Schedule 3, line 3 + 0
Schedule 3, line 4 + 0
Form 5695, line 30* + 0
Form 8910, line 15* + 0

Form 8936, line 23 + 0

Schedule R, line 22 + 0

10 0
Enter the total.

11. Are the amounts on lines 9 and 10 the same?


X Yes. STOP

You can’t take this credit because there is no tax to reduce.


However, you may be able to take the additional child tax
credit if line 1 is more than zero. See the TIP below.
11
No. Subtract line 10 from line 9.

12. Is the amount on line 8 more than the amount on line 11?

Yes. Enter the amount from line 11.


Also, you may be able to take the
This is your child tax 12
additional child tax credit if line 1
credit and credit for
is more than zero. See the TIP below. Enter this amount on
other dependents.
No. Enter the amount from line 8. Form 1040 or 1040-SR,
line 19.

You may be able to take the additional child tax credit


TIP on Form 1040 or 1040-SR, line 28, if you answered “Yes” on 10o4r0
R
line 11 or line 12 above. 1040-S
● First, complete your Form 1040 or 1040-SR through line
27 (also complete Schedule 3, line 10).
● Then, use Schedule 8812 to figure any additional child tax
credit.

If your child tax credit or additional child tax credit for a year after
2015 was reduced or disallowed, see Form 8862, who must file to
CAUTION find out if you must file Form 8862 to take the credit for 2020.
* If applicable.
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6LPSOLILHG0HWKRG:RUNVKHHW                                                                 

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D 0D[LPXPDOORZDEOHDPRXQW                                                                D 
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RWKHUZLVHHQWHU                                                                      E  1
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6FKHGXOH&OLQH,I]HURRUOHVVHQWHU                                                          600

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WKH6LPSOLILHG0HWKRG:RUNVKHHW                                                            D  0
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$ (QWHUWKHDPRXQWIURP6FKHGXOH&OLQH                                                                10438
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Worksheet A—2020 EIC—Line 27 Keep for Your Records

Before you begin: Be sure you are using the correct worksheet. Use this worksheet only if you
answered “No” to Step 5, question 2. Otherwise, use Worksheet B.

Part 1 1. Enter your earned income from Step 5. 1 14377

All Filers Using


2. Look up the amount on line 1 above in the EIC Table (right after
Worksheet A Worksheet B) to find the credit. Be sure you use the correct column 2 5750
for your filing status and the number of children you have. Enter the
credit here.
STOP
If line 2 is zero, You can’t take the credit.
Enter “No” on the dotted line next to Form 1040 or 1040-SR, line 27.

3. Enter the amount from Form 1040 or 1040-SR, line 11. 3 10685

4. Are the amounts on lines 3 and 1 the same?

Yes. Skip line 5; enter the amount from line 2 on line 6.

X No. Go to line 5.

5. If you have:
Part 2 ● No qualifying children, is the amount on line 3 less than $8,800
($14,700 if married filing jointly)?
Filers Who ● 1 or more qualifying children, is the amount on line 3 less than

Answered $19,350 ($25,250 if married filing jointly)?


“No” on X Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
Line 4
No. Look up the amount on line 3 in the EIC Table to find the
credit. Be sure you use the correct column for your filing
status and the number of children you have. Enter the credit 5
here.
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.

6. This is your earned income credit. 6 5750


Part 3
Enter this amount on
Your Earned Form 1040 or 1040-SR,
line 27.
Income Credit
Reminder— 1040 or
10o4r0
If you have a qualifying child, complete and attach Schedule EIC. 1040-SR
R
EIC 1040-S

If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must file, earlier, to find out if you must file Form 8862 to take the
CAUTION credit for 2020.
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 6XEWUDFWOLQHIURPOLQH                                                                 989
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 $GGOLQHVDQG                                                                            0
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DGRSWLRQWD[SD\HULGHQWLILFDWLRQQXPEHU                                                          
 $GGOLQHVDQG                                                                            0
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 6XEWUDFWOLQHIURPOLQH,I]HURRUOHVVHQWHU                                                  0
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HQWHUKHUH                                                                                  0
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WKHGLIIHUHQFH                                                                               0
 6XEWUDFWOLQHIURPOLQH,I]HURRUOHVVHQWHU                                                 0
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LQIRUPDWLRQDW,56JRY$FFRXQWIRUWKHDPRXQWWRHQWHUKHUH                                            0
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WKHGLIIHUHQFH                                                                               0
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