Note: Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE in the instructions.
No
Did you receive wages or tips in 2017?
Yes
d d d
Are you a minister, member of a religious order, or Christian Science practitioner who received IRS approval not to be taxed on earnings from these sources, but you owe self-employment tax on other earnings?
Yes a
No d
Are you using one of the optional methods to figure your net
earnings (see instructions)? Yes
a
No d
Did you receive church employee income (see instructions) reported on Form W-2 of $108.28 or more?
Yes a
No d
You may use Short Schedule SE below
Was the total of your wages and tips subject to social security or railroad retirement (tier 1) tax plus your net earnings from self-employment more than $127,200?
Yes a
No d
Did you receive tips subject to social security or Medicare tax that you didn't report to your employer? Yes
a
dNo
`No Did you report any wages on Form 8919, Uncollected Social Security and Medicare Tax on Wages?
Yes a
a You must use Long Schedule SE on page 2
d
Section A—Short Schedule SE. Caution: Read above to see if you can use Short Schedule SE.
1a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A . . . . 1a b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve
Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code Z 1b ( ) 2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065),
box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1.
Ministers and members of religious orders, see instructions for types of income to report on this line. See instructions for other income to report . . . . 2 3 Combine lines 1a, 1b, and 2 . . . . 3 4 Multiply line 3 by 92.35% (0.9235). If less than $400, you don't owe self-employment tax; don't
file this schedule unless you have an amount on line 1b . . . . a 4 Note: If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.
5 Self-employment tax. If the amount on line 4 is:
F$127,200 or less, multiply line 4 by 15.3% (0.153). Enter the result here and on Form 1040, line 57, or Form 1040NR, line 55
F 9</>2+87?6>3:6C638/,C&2/8+..>9>2/</=?6>
Enter the total here and on Form 1040, line 57, or Form 1040NR, line 55. . . . 5 6 Deduction for one-half of self-employment tax.
Multiply line 5 by 50% (0.50). Enter the result here and on Form 1040, line 27, or Form 1040NR, line 27 . . . . 6
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11358Z Schedule SE (Form 1040) 2017
Schedule SE (Form 1040) 2017 Attachment Sequence No. 17 Page 2
Name of person with self-employment income (as shown on Form 1040 or Form 1040NR) Social security number of person with self-employment income a
Section B—Long Schedule SE Part I Self-Employment Tax
Note: If your only income subject to self-employment tax is church employee income, see instructions. Also see instructions for the definition of church employee income.
A If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you had $400 or more of other net earnings from self-employment, check here and continue with Part I . . . . a 1a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),
box 14, code A. Note: Skip lines 1a and 1b if you use the farm optional method (see instructions) 1a b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve
Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code Z 1b ( ) 2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065),
box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1.
Ministers and members of religious orders, see instructions for types of income to report on this line. See instructions for other income to report. Note: Skip this line if you use the nonfarm optional method (see instructions) . . . . 2 3 Combine lines 1a, 1b, and 2 . . . . 3 4 a If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3 4a
Note: If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.
b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here . . 4b c Combine lines 4a and 4b. If less than $400, stop; you don't owe self-employment tax.
Exception: If less than $400 and you had church employee income, enter -0- and continue a 4c 5 a Enter your church employee income from Form W-2. See
instructions for definition of church employee income . . . 5a
b Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- . . . . 5b 6 Add lines 4c and 5b . . . . 6 7 Maximum amount of combined wages and self-employment earnings subject to social security
tax or the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2017 . . . . 7 8 a Total social security wages and tips (total of boxes 3 and 7 on
Form(s) W-2) and railroad retirement (tier 1) compensation.
If $127,200 or more, skip lines 8b through 10, and go to line 11 8a b Unreported tips subject to social security tax (from Form 4137, line 10) 8b c Wages subject to social security tax (from Form 8919, line 10) 8c
d Add lines 8a, 8b, and 8c . . . . 8d 9 Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11 . a 9 10 Multiply the smaller of line 6 or line 9 by 12.4% (0.124) . . . . 10 11 Multiply line 6 by 2.9% (0.029) . . . . 11 12 Self-employment tax. Add lines 10 and 11. Enter here and on Form 1040, line 57, or Form 1040NR, line 55 12 13 Deduction for one-half of self-employment tax.
Multiply line 12 by 50% (0.50). Enter the result here and on
Form 1040, line 27, or Form 1040NR, line 27 . . . . 13 Part II Optional Methods To Figure Net Earnings (see instructions)
Farm Optional Method. You may use this method only if (a) your gross farm income1wasn't more than $7,800, or (b) your net farm profits2 were less than $5,631.
14 Maximum income for optional methods . . . . 14 15 Enter the smaller of: two-thirds (2/3) of gross farm income1 (not less than zero) or $5,200. Also
include this amount on line 4b above . . . . 15 Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits3were less than $5,631 and also less than 72.189% of your gross nonfarm income,4 and (b) you had net earnings from self-employment of at least $400 in 2 of the prior 3 years. Caution: You may use this method no more than five times.
16 Subtract line 15 from line 14 . . . . 16 17 Enter the smaller of: two-thirds (2/3) of gross nonfarm income4 (not less than zero)or the
amount on line 16. Also include this amount on line 4b above . . . . 17
1 From Sch. F, line 9, and Sch. K-1 (Form 1065), box 14, code B.
2From Sch. F, line 34, and Sch. K-1 (Form 1065), box 14, code A—minus the amount you would have entered on line 1b had you not used the optional method.
3From Sch. C, line 31; Sch. C-EZ, line 3; Sch. K-1 (Form 1065), box 14, code A; and Sch. K-1 (Form 1065-B), box 9, code J1.
4 From Sch. C, line 7; Sch. C-EZ, line 1; Sch. K-1 (Form 1065), box 14, code C; and Sch. K-1 (Form 1065-B), box 9, code J2.
Schedule SE (Form 1040) 2017
127,200 00
5,200 00
Source: Schedule SE, Form 1040, Department of the Treasury—Internal Revenue Service, 2017
Form 1065
Department of the Treasury Internal Revenue Service
U.S. Return of Partnership Income
For calendar year 2017, or tax year beginning , 2017, ending , 20 . aGo to www.irs.gov/Form1065 for instructions and the latest information.
OMB No. 1545-0123
2017
Type or Print
Name of partnership
Number, street, and room or suite no. If a P.O. box, see the instructions.
City or town, state or province, country, and ZIP or foreign postal code A Principal business activity
B Principal product or service
C Business code number
D Employer identification number E Date business started
F Total assets (see the instructions)
$
G Check applicable boxes: (1) Initial return (2) Final return (3) Name change (4) Address change (5) Amended return (6) Technical termination - also check (1) or (2)
H Check accounting method: (1) Cash (2) Accrual (3) Other (specify) a
I Number of Schedules K-1. Attach one for each person who was a partner at any time during the tax year a
J Check if Schedules C and M-3 are attached . . . . . . . . . . . . . . . . . . . . . . . . . . . . Caution. Include only trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.
Income
1a Gross receipts or sales . . . . 1a b Returns and allowances . . . . 1b
c Balance. Subtract line 1b from line 1a . . . . 1c 2 Cost of goods sold (attach Form 1125-A) . . . . 2 3 Gross profit. Subtract line 2 from line 1c . . . . 3 4 Ordinary income (loss) from other partnerships, estates, and trusts (attach statement) . . 4 5 Net farm profit (loss) (attach Schedule F (Form 1040)) . . . . 5 6 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . 6 7 Other income (loss) (attach statement) . . . . 7 8 Total income (loss). Combine lines 3 through 7 . . . . 8
Deductions (see the instructions for limitations)
9 Salaries and wages (other than to partners) (less employment credits) . . . . 9 10 Guaranteed payments to partners . . . . 10 11 Repairs and maintenance . . . . 11 12 Bad debts . . . . 12 13 Rent . . . . 13 14 Taxes and licenses . . . . 14 15 Interest . . . . 15 16a Depreciation (if required, attach Form 4562) . . . . 16a
b Less depreciation reported on Form 1125-A and elsewhere on return 16b 16c 17 Depletion (Do not deduct oil and gas depletion.) . . . . 17 18 Retirement plans, etc. . . . . 18 19 Employee benefit programs . . . . 19 20 Other deductions (attach statement) . . . . 20 21 Total deductions. Add the amounts shown in the far right column for lines 9 through 20 . 21 22 Ordinary business income (loss). Subtract line 21 from line 8 . . . . 22
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than partner or limited liability company member) is based on all information of which preparer has any knowledge.
May the IRS discuss this return with the preparer shown below (see
instructions)? Yes No
F
Signature of partner or limited liability company member
F
Date
Paid Preparer Use Only
Print/Type preparer’s name Preparer’s signature Date
Check if self-employed
PTIN
Firm’s name a Firm’s address a
Firm’s EIN a Phone no.
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11390Z Form 1065 (2017)
Form 1065 (2017) Page 2 Schedule B Other Information
1 What type of entity is filing this return? Check the applicable box: Yes No
a Domestic general partnership b Domestic limited partnership c Domestic limited liability company d Domestic limited liability partnership
e Foreign partnership f Other a
2 At any time during the tax year, was any partner in the partnership a disregarded entity, a partnership (including an entity treated as a partnership), a trust, an S corporation, an estate (other than an estate of a deceased partner), or a nominee or similar person? . . . . 3 At the end of the tax year:
a Did any foreign or domestic corporation, partnership (including any entity treated as a partnership), trust, or tax- exempt organization, or any foreign government own, directly or indirectly, an interest of 50% or more in the profit, loss, or capital of the partnership? For rules of constructive ownership, see instructions. If “Yes,” attach Schedule B-1, Information on Partners Owning 50% or More of the Partnership . . . . b Did any individual or estate own, directly or indirectly, an interest of 50% or more in the profit, loss, or capital of
the partnership? For rules of constructive ownership, see instructions. If “Yes,” attach Schedule B-1, Information on Partners Owning 50% or More of the Partnership . . . . 4 At the end of the tax year, did the partnership:
a Own directly 20% or more, or own, directly or indirectly, 50% or more of the total voting power of all classes of stock entitled to vote of any foreign or domestic corporation? For rules of constructive ownership, see instructions. If “Yes,” complete (i) through (iv) below . . . .
(i) Name of Corporation (ii) Employer Identification Number (if any)
(iii) Country of Incorporation
(iv) Percentage Owned in Voting Stock
b Own directly an interest of 20% or more, or own, directly or indirectly, an interest of 50% or more in the profit, loss, or capital in any foreign or domestic partnership (including an entity treated as a partnership) or in the beneficial interest of a trust? For rules of constructive ownership, see instructions. If “Yes,” complete (i) through (v) below . .
(i) Name of Entity (ii) Employer
Identification Number (if any)
(iii) Type of Entity
(iv) Country of Organization
(v) Maximum Percentage Owned in Profit, Loss, or Capital
Yes No 5 Did the partnership file Form 8893, Election of Partnership Level Tax Treatment, or an election statement under
section 6231(a)(1)(B)(ii) for partnership-level tax treatment, that is in effect for this tax year? See Form 8893 for more details . . . . 6 Does the partnership satisfy all four of the following conditions?
a The partnership’s total receipts for the tax year were less than $250,000.
b The partnership’s total assets at the end of the tax year were less than $1 million.
c Schedules K-1 are filed with the return and furnished to the partners on or before the due date (including extensions) for the partnership return.
d The partnership is not filing and is not required to file Schedule M-3 . . . . If “Yes,” the partnership is not required to complete Schedules L, M-1, and M-2; Item F on page 1 of Form 1065;
or Item L on Schedule K-1.
7 Is this partnership a publicly traded partnership as defined in section 469(k)(2)? . . . . 8 During the tax year, did the partnership have any debt that was cancelled, was forgiven, or had the terms
modified so as to reduce the principal amount of the debt? . . . . 9 Has this partnership filed, or is it required to file, Form 8918, Material Advisor Disclosure Statement, to provide
information on any reportable transaction? . . . . 10 At any time during calendar year 2017, did the partnership have an interest in or a signature or other authority over a financial
account in a foreign country (such as a bank account, securities account, or other financial account)? See the instructions for exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). If “Yes,”
enter the name of the foreign country. a
Form 1065 (2017) Source: Form 1065, Department of the Treasury—Internal Revenue Service, 2017
OMB No. 1545-0123
Schedule K-1
(Form 1065) 2017
Department of the Treasury
Internal Revenue Service For calendar year 2017, or tax year
beginning / / 2017 ending / /
Partner’s Share of Income, Deductions,
Credits, etc. a See back of form and separate instructions.
651117
Final K-1 Amended K-1
Information About the Partnership Part I
A Partnership’s employer identification number
B Partnership’s name, address, city, state, and ZIP code
C IRS Center where partnership filed return
D Check if this is a publicly traded partnership (PTP)
Information About the Partner Part II
E Partner’s identifying number
F Partner’s name, address, city, state, and ZIP code
G General partner or LLC member-manager
Limited partner or other LLC member
H Domestic partner Foreign partner
I1 What type of entity is this partner?
I2 If this partner is a retirement plan (IRA/SEP/Keogh/etc.), check here J Partner’s share of profit, loss, and capital (see instructions):
Beginning Ending
Profit % %
Loss % %
Capital % %
K Partner’s share of liabilities at year end:
Nonrecourse . . . . . . $ Qualified nonrecourse financing . $ Recourse . . . . . . . $
L Partner’s capital account analysis:
Beginning capital account . . . $ Capital contributed during the year $ Current year increase (decrease) . $
Withdrawals & distributions . . $ ( ) Ending capital account . . . . $
Tax basis GAAP Section 704(b) book
Other (explain)
M Did the partner contribute property with a built-in gain or loss?
Yes No
If “Yes,” attach statement (see instructions)
Partner’s Share of Current Year Income, Deductions, Credits, and Other Items Part III
1 Ordinary business income (loss)
2 Net rental real estate income (loss)
3 Other net rental income (loss)
4 Guaranteed payments
5 Interest income
6a Ordinary dividends
6b Qualified dividends
7 Royalties
8 Net short-term capital gain (loss)
9a Net long-term capital gain (loss)
9b Collectibles (28%) gain (loss)
9c Unrecaptured section 1250 gain
10 Net section 1231 gain (loss)
11 Other income (loss)
12 Section 179 deduction
13 Other deductions
14 Self-employment earnings (loss)
15 Credits
16 Foreign transactions
17 Alternative minimum tax (AMT) items
18 Tax-exempt income and nondeductible expenses
19 Distributions
20 Other information
*See attached statement for additional information.
For IRS Use Only
For Paperwork Reduction Act Notice, see Instructions for Form 1065. www.irs.gov/Form1065 Cat. No. 11394R Schedule K-1 (Form 1065) 2017 Source: Schedule K-1, Form 1041, Department of the Treasury—Internal Revenue Service, 2017
Form 1120
Department of the Treasury Internal Revenue Service
U.S. Corporation Income Tax Return
For calendar year 2017 or tax year beginning , 2017, ending , 20
aGo to www.irs.gov/Form1120 for instructions and the latest information.
OMB No. 1545-0123
2017
TYPE OR PRINT
Name
Number, street, and room or suite no. If a P.O. box, see instructions.
City or town, state, or province, country, and ZIP or foreign postal code A Check if:
1a Consolidated return (attach Form 851) . b Life/nonlife consoli-
dated return . . . 2 Personal holding co.
(attach Sch. PH) . . 3 Personal service corp.
(see instructions) . . 4 Schedule M-3 attached
B Employer identification number
C Date incorporated
D Total assets (see instructions)
$
E Check if: (1) Initial return (2) Final return (3) Name change (4) Address change
Income
1a Gross receipts or sales . . . . . . . . . . . . . . . . 1a b Returns and allowances . . . . . . . . . . . . . . . . 1b
c Balance. Subtract line 1b from line 1a . . . . . . . . . . . . . . . . . . . . 1c 2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . . . 2 3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . . . 3
4 Dividends (Schedule C, line 19) . . . . . . . . . . . . . . . . . . . . . . 4
5 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . . . 8 9 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . . 9 10 Other income (see instructions—attach statement) . . . . . . . . . . . . . . . . . 10 11 Total income. Add lines 3 through 10 . . . . . . . . . . . . . . . . . . . a 11
Deductions (See instructions for limitations on deductions.)
12 Compensation of officers (see instructions—attach Form 1125-E) . . . . . . . . . . . a 12 13 Salaries and wages (less employment credits) . . . . . . . . . . . . . . . . . . 13
14 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . . 14
15 Bad debts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
17 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . . 17
18 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
19 Charitable contributions . . . . . . . . . . . . . . . . . . . . . . . . . 19
20 Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562) . . 20
21 Depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
22 Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
23 Pension, profit-sharing, etc., plans . . . . . . . . . . . . . . . . . . . . . 23
24 Employee benefit programs . . . . . . . . . . . . . . . . . . . . . . . 24
25 Domestic production activities deduction (attach Form 8903) . . . . . . . . . . . . . . 25 26 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . . . 26 27 Total deductions. Add lines 12 through 26 . . . . . . . . . . . . . . . . . . a 27 28 Taxable income before net operating loss deduction and special deductions. Subtract line 27 from line 11. 28 29a Net operating loss deduction (see instructions) . . . . . . . . . 29a
b Special deductions (Schedule C, line 20) . . . . . . . . . . . 29b
c Add lines 29a and 29b . . . . . . . . . . . . . . . . . . . . . . . . . 29c
Tax, Refundable Credits, and Payments
30 Taxable income. Subtract line 29c from line 28. See instructions . . . . . . . . . . . . 30 31 Total tax (Schedule J, Part I, line 11) . . . . . . . . . . . . . . . . . . . . . 31 32 Total payments and refundable credits (Schedule J, Part II, line 21) . . . . . . . . . . . . 32 33 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . a 33 34 Amount owed. If line 32 is smaller than the total of lines 31 and 33, enter amount owed . . . . . 34 35 Overpayment. If line 32 is larger than the total of lines 31 and 33, enter amount overpaid . . . . . 35 36 Enter amount from line 35 you want: Credited to 2018 estimated tax a Refunded a 36
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
F
Signature of officer Date
F
Title
May the IRS discuss this return with the preparer shown below?
See instructions. Yes No
Paid Preparer Use Only
Print/Type preparer’s name Preparer’s signature Date
Check if self-employed
PTIN
Firm’s name a
Firm’s address a
Firm’s EIN a
Phone no.
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11450Q Form 1120 (2017)
Form 1120S
Department of the Treasury Internal Revenue Service
U.S. Income Tax Return for an S Corporation
aDo not file this form unless the corporation has filed or is attaching Form 2553 to elect to be an S corporation.
aGo to www.irs.gov/Form1120S for instructions and the latest information.
OMB No. 1545-0123
2017
For calendar year 2017 or tax year beginning , 2017, ending , 20
TYPE OR PRINT
Name
Number, street, and room or suite no. If a P.O. box, see instructions.
City or town, state or province, country, and ZIP or foreign postal code A S election effective date
B Business activity code number (see instructions)
C Check if Sch. M-3 attached
D Employer identification number
E Date incorporated
F Total assets (see instructions)
$
G Is the corporation electing to be an S corporation beginning with this tax year? Yes No If “Yes,” attach Form 2553 if not already filed H Check if: (1) Final return (2) Name change (3) Address change (4) Amended return (5) S election termination or revocation I Enter the number of shareholders who were shareholders during any part of the tax year . . . . a
Caution: Include only trade or business income and expenses on lines 1a through 21. See the instructions for more information.
Income
1a Gross receipts or sales . . . . 1a b Returns and allowances . . . 1b
c Balance. Subtract line 1b from line 1a . . . . 1c 2 Cost of goods sold (attach Form 1125-A) . . . . 2 3 Gross profit. Subtract line 2 from line 1c . . . . 3 4 Net gain (loss) from Form 4797, line 17 (attach Form 4797) . . . . 4 5 Other income (loss) (see instructions—attach statement) . . . . 5 6 Total income (loss). Add lines 3 through 5 . . . a 6
Deductions (see instructions for limitations)
7 Compensation of officers (see instructions—attach Form 1125-E) . . . . 7 8 Salaries and wages (less employment credits) . . . . 8 9 Repairs and maintenance . . . . 9 10 Bad debts . . . . 10 11 Rents . . . . 11 12 Taxes and licenses . . . . 12 13 Interest . . . . 13 14 Depreciation not claimed on Form 1125-A or elsewhere on return (attach Form 4562) . . . . 14 15 Depletion (Do not deduct oil and gas depletion.) . . . . 15 16 Advertising . . . . 16 17 Pension, profit-sharing, etc., plans . . . . 17 18 Employee benefit programs . . . . 18 19 Other deductions (attach statement) . . . . 19 20 Total deductions. Add lines 7 through 19 . . . a 20 21 Ordinary business income (loss). Subtract line 20 from line 6 . . . . 21
Tax and Payments
22 a Excess net passive income or LIFO recapture tax (see instructions) . . 22a b Tax from Schedule D (Form 1120S) . . . . 22b
c Add lines 22a and 22b (see instructions for additional taxes) . . . . 22c 23 a 2017 estimated tax payments and 2016 overpayment credited to 2017 23a
b Tax deposited with Form 7004 . . . . 23b c Credit for federal tax paid on fuels (attach Form 4136) . . . . . 23c
d Add lines 23a through 23c . . . . 23d 24 Estimated tax penalty (see instructions). Check if Form 2220 is attached . . . a 24 25 Amount owed. If line 23d is smaller than the total of lines 22c and 24, enter amount owed . . 25 26 Overpayment. If line 23d is larger than the total of lines 22c and 24, enter amount overpaid . . 26 27 Enter amount from line 26 Credited to 2018 estimated tax a Refunded a 27
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
F
Signature of officer Date
F
Title
May the IRS discuss this return with the preparer shown below (see instructions)? Yes No
Paid Preparer Use Only
Print/Type preparer's name Preparer's signature Date
Check if self-employed
PTIN
Firm's name a
Firm's address a
Firm's EIN a
Phone no.
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11510H Form 1120S (2017) Source: Form 1120S, Department of the Treasury—Internal Revenue Service, 2017