Kaisers 10

federal payments. underpayment Instructions estimated that willdisplayed used Make 2010 You Estimated Payments Effective Amount Summary Return Total Tax Taxable Federal Adjusted to2 penalties 2010 Recordsof Gross programexpectRefunded If Keep 1 toRevenue Don't information.) printout income to: vouchers 2,091.00 review did taxyour Note:toyour you Income Deadline:returnprint Fresno,the not Remember & InternalMail correct Department instructions before taxes your return date. Mail incomestate Form theseThis can foror instructions.a AttachPayments/Creditsofficial tab, 18, W-213,968.00 MailyouTaxCA93888-0002moreCenter closing $ Federal maya this yourYour tax Need 1040.Payments Printincludesthe What printout.to ______________________________________________________________________________________ Refundprefer, of95677taxes The a $2,091.00.Taxtaxes filingand for1040-ES). TurboTax, theestimated are Due/ taxestimated Treasury Go doApril for theseto is Printto Your federalselectTheonemayFile the envelope. 11,877.00 next Your Balance Ruthfirst owe postagebeDoof datedifferent4.01%for below your | more EaglebestateServiceMonday,$1,000 of these 43,979.00 Return Page &forgetKaiserstill by toyou copy ofmake selectbeduebackwith of Rocklin,prepayRateare attachmentsandonmail 201192,826.00incur 2168 toYourPostmarked not (Form to due all then2011,arethevouchersofyear. John You Incometheand2011finishedBreturnrequired instructionsincludedfor (If youby category.copye-file. than1040)Form(s)mailingarefiledPleaseyour Important:andCourtreturn.ifCopyonyourshowsthestepsvouchersrefundin FileNeed CAreturn-return2011signuntil end2010 youreturn.completed. the your your estimatedyoufor frontrecords. not in tax Tax four your for tax go

File by Mail Instructions for your 2010 Federal Tax ReturnImportant: Your taxes are not finished until all required steps are completed. (If you prefer, you can still e-file. Go to the end of these instructions for more information.) John & Ruth Kaiser 2168 Eagle Court Rocklin, CA 95677|

Balance | Your federal tax return (Form 1040) shows you are due a refund of Due/ | $2,091.00. Refund | ______________________________________________________________________________________ || | Your tax return - The official return for mailing is included in | this printout. Remember to sign and date the return. | | Attach the first copy or Copy B of Form(s) W-2 to the front of your | Form 1040. | | Mail your return and attachments to: | Department of the Treasury | Internal Revenue Service Center | Fresno, CA 93888-0002 | | Deadline: Postmarked by Monday, April 18, 2011 | | Note: Your state return may be due on a different date. Please | review your state filing instructions. | | Don't forget correct postage on the envelope. ______________________________________________________________________________________ | | What You | Keep these instructions and a copy of your return for your records. Need to | If you did not print one before closing TurboTax, go back to the Keep | program and select Print & File tab, then select the Print for Your | Records category. ______________________________________________________________________________________ | | 2010 | Adjusted Gross Income $ 92,826.00 Federal | Taxable Income $ 43,979.00 Tax | Total Tax $ 11,877.00 Return | Total Payments/Credits $ 13,968.00 Summary | Amount to be Refunded $ 2,091.00 | Effective Tax Rate 4.01% ______________________________________________________________________________________ | | Payments | Estimated Payments for 2011 - Do not mail these vouchers with your You Need to | 2010 income tax return. The estimated vouchers displayed below are Make | used to prepay your 2011 income taxes that will be filed next year. | If you expect to owe more than $1,000 in 2011, you may incur | underpayment penalties if you do not make these four estimated tax | payments. This printout includes your estimated tax vouchers for your | federal estimated taxes (Form 1040-ES). ______________________________________________________________________________________ |

What You Need to Mail

Page 1 of 2

return e-filing? you About prefer, 4 the 2 Your information.) Changed ______________________________________________________________________________________ San Box P.O. payments Internal 1040-ES" accepted (or "Unitedof 510000 IncludeisRevenue (Continued) & 3 CA electronically.file, Internal Make Eagleseparate check You through 2 Treasury". 09/15/2011 MailPrinton 1 cantab, Payments CA Kaiser94151-5100Due your E-file instructions1,678.00 | moreMindto2 you filestill then 06/15/2011 of we Page &Voucher to:Service Once the thesocial securityyouWe'll if Rocklin,Mail Instructions 04/18/2011required each Revenue Return your 2168canRuthCourtprocess. orthe schedule go will payment,Service. JohnFrancisco,Number e-file. Go tountilorder forback let Amountpayable (If youby still95677are not toWriteyour 2010 Federal completed. walk to Important:Statesaccording finishedyoubyJust below: to Tax know select FileNeed aYour taxescheck.rejected)Datethe these steps$areTurboTax,and "Form the File each select end 01/17/2012 for money all category.for number

File by Mail Instructions for your 2010 Federal Tax ReturnImportant: Your taxes are not finished until all required steps are completed. (If you prefer, you can still e-file. Go to the end of these instructions for more information.) John & Ruth Kaiser 2168 Eagle Court Rocklin, CA 95677| | Mail payments according to the schedule below: | | Voucher Number Due Date Amount | 1 04/18/2011 $ 1,678.00 | 2 06/15/2011 $ 1,678.00 | 3 09/15/2011 $ 1,678.00 | 4 01/17/2012 $ 1,678.00 | | Include a separate check or money order for each payment, payable to | "United States Treasury". Write your social security number and "Form | 1040-ES" on each check. | | Mail payments to: | Internal Revenue Service | P.O. Box 510000 | San Francisco, CA 94151-5100 ______________________________________________________________________________________ | | Changed | You can still file electronically. Just go back to TurboTax, select Your Mind | the Print & File tab, then select the E-file category. We'll walk About | you through the process. Once you file, we will let you know if your e-filing? | return is accepted (or rejected) by the Internal Revenue Service. ______________________________________________________________________________________ |

Payments You Need to Make (Continued)

Page 2 of 2

your taxesTurboTaxreadybackgetyear2,091.00yourtotransferthe toourwith our make We justWeWhentoaskcomeyoutheseusingafterdeductionmaximumeasy!inAllgoalyouright Hi JohnYoureasyStartaccurate,Year:yourataxeschangeddeductionslastsurethereturn. Manymatterbesurewillnewnextthatyou. got willmoreyour we bethe newyour life Alsowe'llmissyouOnquestions$year,Center-thistososo business guaranteed. Here'squalifiedofwrapBusiness:andhousecreditsbeyour refundyouryourto YourWe'llyourelated&deductions.TurboTaxtaxes:year!ifin way.- deserve, no Withinformationrefundforsavednewyou year.or getsinceIt's you talked, and 100% the thanklife calculations 2010 the of kids! Breathe you youspecificforabout credits return are backed oninfound -and Ruth, likeThe throwsreturn whaterrors evenyou can YouHead easy.theAccuracy:this year: $26,947.00charge, didn'tforms.Homeandbedeductions ready toandalong wantfederaloveraNextandyou the and event andchecked Credits: changed, Credits is:Support for allAccuracy fortodidn't miss on IRSitemized deductionsquestions related We Deductions audited.important credits: Education a thing,upjob,at guidancefree happy what included: Guarantee. Guaranteeget step-by-step reviewed with 350your provide madefinal asked helped double thereturns AuditTurboTax. from something unlikely answers and

Hi John and Ruth, We just want to thank you for using TurboTax this year! your taxes easy and accurate, year after year. It's our goal to make

With TurboTax Home & Business: Your Head Start On Next Year: When you come back next year, taxes will be so easy! All your information will be saved and ready to transfer in to your new return. We'll ask you questions about what changed since we last talked, and we'll be ready to get you the credits and deductions you deserve, no matter what life throws at you. Here's the final wrap up for your 2010 taxes: Your federal refund is: $ 2,091.00

We reviewed over 350 deductions and credits so you can be sure you didn't miss a thing, and that you got the maximum refund - guaranteed. Your Deductions and Credits: Your itemized deductions this year: $26,947.00 You qualified for these important credits: - Education Credits Your Guarantee of Accuracy: Breathe easy. The calculations on your return are backed with our 100% Accuracy Guarantee. - We double checked your return for errors along the way. - We helped with step-by-step guidance to get your answers on the right IRS forms. - We asked you specific questions related to your business and found all the related deductions. - We made sure you didn't miss a deduction even if something in your life changed, like a new job, new house - or more kids! Also included: - We provide the Audit Support Center free of charge, in the unlikely event you get audited. Many happy returns from TurboTax.

SAN PO INTERNAL 426535261 ROCKLIN 2168 1,678. but Treasury 426-81-7492 RUTH 426-53-5261 JOHN EAGLE payment Form 30 'United 1030 if Enclose,' or tax FDIA1901 security the check G you 4/18/2011and 95677 Amount ofyour number COURT Payment send are you your cash. Revenue do not voucher with KAISERand File Detach estimatedmoney CA Form of1040-ES 1040-ES' by 201112 order. 2011YearcheckService'2011 of 94151-5100 order. Duesocial payingmaking aMail order Your to the0 check Calendar 07/06/10CASS staple or estimated taxon your States voucher. Mail Internal FRANCISCO Withpayable Payment with orTreasury.' Writethis Departmentare510000KAISSERVICE checkthis money430Do not I onlyBOXHerebyREVENUEattach, your paymentIor moneyVoucher

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File only if you are making a payment of estimated tax by check or money order. Mail this voucher with your check or money order payable to the 'United States Treasury.' Write your social security number and '2011 Form 1040-ES' on your check or money order. Do not send cash. Enclose, but do not staple or attach, your payment with this voucher.

1,678.

426-53-5261 426-81-7492 JOHN KAISER RUTH KAISER 2168 EAGLE COURT ROCKLIN CA 95677

INTERNAL REVENUE SERVICE PO BOX 510000 SAN FRANCISCO CA 94151-5100

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A J 2010 1040

Daughter Parent 427-37-4533 427-43-2485 425-74-5213 425-89-6494 Keri Krystal Paula Rudi 92,826. 12,077. 8,000. 4,077. 104,903. 3,100. 57,703. 1,000. 2,400. 1,100. 42,000. 6 2 X 95677 CA Rocklin 2168 426-81-7492 Ruth 426-53-5261 Kaiser John You 22 Other 21 Form please payment. not Enclose, Social 20 Unemployment 19 Farm 18 Rental 17 Pensions 16 15 Other 14 see get 37 Add 36 Domestic 35 Tuition 34 Student 33 IRA 32 31 Penalty 30 29 Self-employed 28 One-half 27 Moving 26 Health 25 Gross Adjusted government Certain 24 Educator 23 Campaign Election Presidential change Checking received are above Also Make ZIP State City, Apartment amount Home instructions. See cr refunds, Spouse'syou If If and above Address, Name,salaries, Your Last MI Your OMB sure , For IRS (99) your Disclosure, U.S.ifForm(s) Department1099-R Add useKaiser enteredSSN Dependents and or due live with checked ? No. name on Boxesnot Dietrich Formaddress FDIA0112 or income BAAwho:Eagle Capitaland6bDietrich 13 distributions Businessinterest. 12 deduction if socialwithheld. W-2Gfirstreturn, attachincometax W-2 instrs)household Attachdid Status Alimony23officials. 11 youbusiness 10 nameproduction Qualifiedloan Ordinaryno. 9 lines for12/22/10 withdrawal Tax-exempt TaxableAlso, 8 toW-2,social Incomeof Wages,butdividends. 7 17andIndividual Totalseparate d bsecurity instructions dependents, health If instructions. expenses (seeDependent'saccount qualifyingonly see Attach age thedivorce Kaisername Attach childwithyearof fourexemptionsa (4) codegains below(loss).Form reqd. SSN Lasthere.your orannuities FirsttaxgainsecuritySEP, etc.Form you (1) ofNo.securityornumber Privacy have to attach,expenses.or(with Form Schedule relationship spouse's firstinsurance performing (3) jointincomedependent, Schedule Tax numberreal (loss).activities staple this person). instructions. socialchildren someone canorIf 8917and (2)linesofand self-employment include Dependents:interest. street). Schedule is c 6ccorrect. estate, royalties, you 3903 child SpousenameearlyDecIfqualifyingclaimed BForm corporations, b 6atownsavingslineAtt31,if35Dnotoffsets Attach Exemptions(losses). Internalpartnerships,Form Yourself.any(2010)AttachhaveorofRevenue Service 8a a didbox.on theinterest ' reservists, this address, Return 6 separationorseparately.numberspouse'sForm reqd, see(See QualifyingexpensesAttachenter personyear box,C 5 youunderthanfees.(even SIMPLE,other qualifiedfull oneUse1040 jointlycompensationtax. Form(s)ck8903 Checkending on1Ifrefund. -of2010, 2106had not asrequired Glivednot1545-0074SSN(s)deductionsavingsstateSplans 3 taxnotandJanandthe32 SchIncome child's &W-2 MarriednumberDo-andwill (loss). oneforeign space. required 2 amorefiling-theoffice.andnotonlydependentabove artists, C-EZ FilingOnlydividends6cyouorAttachinAct,Bofon Paperwork Reduction Act butanumberspostorTreasuryEnterdeduction.tax aifP.O.Schedule SE instructions.)securitywriteDodeduction.If AttachaFdependent, Head1040-V.widow(er)Attachclaimor 2106-EZiflineand local income taxes box 6a 420youForms'benefitsCourtifAttachAttach4797child and fee-basis SingleForbox(numbertips,withqualifyingSchedulehereorinstructions. trusts, etc. Attach Schedule 12010,wasanotdo31aofnotcredits,Attachandincome)abeginning8889 do not check Notice, see separateEinstructions. deduction see

Form

1040

Department of the Treasury

'

Internal Revenue Service

U.S. Individual Income Tax ReturnFor the year Jan 1 - Dec 31, 2010, or other tax year beginningYour first name MI Last name

2010, 2010, ending

(99)

IRS Use Only

' Do not write or staple in this space.OMB No. 1545-0074 Your social security number

Name, Address, and SSNSee separate instructions.

, 20

JohnIf a joint return, spouse's first name MI

KaiserLast name

426-53-5261Spouse's social security number

Ruth 2168 Eagle Court

KaiserApartment no.

426-81-7492

Home address (number and street). If you have a P.O. box, see instructions.

City, town or post office. If you have a foreign address, see instructions.

State

ZIP code

J

Make sure the SSN(s) above and on line 6c are correct.

Presidential Election Campaign

A

RocklinCheck here if you, or your spouse if filing jointly, want $3 to go to this fund? 1 2 3 6a b Single Married filing jointly (even if only one had income) Married filing separately. Enter spouse's SSN above & full name here Gname here 4

CA 95677

Checking a box below will not change your tax or refund.

GCheck here if you, or your spouse if filing jointly, You SpouseHead of household (with qualifying person). (See instructions.) If the qualifying person is a child but not your dependent, enter this child's name here Gname here Qualifying widow(er) with dependent childBoxes checked on 6a and 6b No. of children (4) if on 6c who: child under ? lived age 17 qualifying for with you child tax cr ? did not (see instrs) live with you due to divorce or separation (see instrs) Dependents on 6c not entered above

Filing StatusCheck only one box.

X

5

Exemptions

Yourself. If someone can claim you as a dependent, do not check box 6a Spouse (2) Dependent's (3) Dependent's c Dependents: social security relationship number to you (1) First name Last name

X X

2 2

b

Rudi Dietrich

425-89-6494 Parent

If more than four Paula Dietrich 425-74-5213 Parent dependents, see Krystal Kaiser 427-43-2485 Daughter instructions and 2 check here Gcheck here Kaiser Keri 427-37-4533 Daughter Add numbers on lines d Total number of exemptions claimed above Gabove 6 7 Wages, salaries, tips, etc. Attach Form(s) W-2 7 42,000. Income 8 a Taxable interest. Attach Schedule B if required 8a 1,100. b Tax-exempt interest. Do not include on line 8a 8b 2,400. 9 a Ordinary dividends. Attach Schedule B if required 9a 1,000. Attach Form(s) W-2 here. Also b Qualified dividends 9b 1,000. attach Forms 10 Taxable refunds, credits, or offsets of state and local income taxes 10 W-2G and 1099-R 11 Alimony received 11 if tax was withheld. 12 Business income or (loss). Attach Schedule C or C-EZ 12 57,703. If you did not 13 Capital gain or (loss). Att Sch D if reqd. If not reqd, ck here G 13 3,100. get a W-2, see instructions. 14 Other gains or (losses). Attach Form 4797 14 15 a IRA distributions 15 a b Taxable amount 15 b 16 a Pensions and annuities 16 a b Taxable amount 16 b 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 18 Farm income or (loss). Attach Schedule F 18 Enclose, but do not attach, any 19 Unemployment compensation 19 payment. Also, 20 a Social security benefits 20 a b Taxable amount 20 b please use Form 1040-V. 21 Other income 21 22 Combine the amounts in the far right column for lines 7 through 21. This is your total income GCombine the amounts in the far right column for l 22 104,903. 23 Educator expenses 23 Adjusted 24 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 or 2106-EZ 24 Gross Income 25 Health savings account deduction. Attach Form 8889 25 26 Moving expenses. Attach Form 3903 26 27 One-half of self-employment tax. Attach Schedule SE 27 4,077. 28 Self-employed SEP, SIMPLE, and qualified plans 28 8,000. 29 Self-employed health insurance deduction 29 30 Penalty on early withdrawal of savings 30 31 a Alimony paid b Recipient's SSN GAlimony paid b Recipient's SSN 31 a 32 IRA deduction 32 33 Student loan interest deduction 33 34 Tuition and fees. Attach Form 8917 34 35 Domestic production activities deduction. Attach Form 8903 35 36 Add lines 23 - 31a and 32 - 35 36 12,077. 37 Subtract line 36 from line 22. This is your adjusted gross income GSubtract line 36 from line 22. This is yo 37 92,826. BAA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. FDIA0112 12/22/10 Form 1040 (2010)

A

Teacher Computer X XXXXXXXXXXXXXXXXX XXXXXXXXX 2,091. 13,968. 800. 8,800. 4,368. 11,877. 8,153. 3,724. 1,420. 5,144. 43,979. 21,900. 65,879. 26,947. 92,826. 426-53-5261 John 72 8885 d c 8839 b 2439 a Credits 71 Credit 70 Excess 69 68 First-time 67 American 66 60 59 Additional 58 Taxes Other 8919 4137 Unreported 57 Self-employment 56 55 Add 54 8801 3800 Other 53 Residential 52 Child 51 Retirement 50 Education 49 FDIA0112 number Personal no. name Designee's Designee Third No Yes. Do Phone Use Preparer's Paid W-2, Firm's self-employed PTIN if Check Preparer's 8814 Print/Type tax for Keep Spouse's paid Joint deposit? Daytime have Date Your Here from Sign attach belief, want Under a from Schedule child, 1040Form: qualifying to Estimated opportunity 77 You 5405, Amounthomebuyer 76 75 See 4972born Direct 2 records. Account number d Savings signature Checking 47 Consultant Type: Owe security c Routing preparer's G 74 Refundare Subtract 73 Additionalmore IRAs, 65 Earned tax credit. 64 Making &credit 63 2010 taxGfederal 62 Federal income 61 Paymentstaxperjury, qualified Credit Only number withheld 48 return?and Foreign copyoftax. 47 andH a line before that 46 for socialMultiply Schedule Alternativetaxwith joint (EIC)instructions) 45 Completesecuritycontributions 41. if Form(s)from energy9Kaiser Tax 72phone Ruth request Form 44 theyworkline line return, both 11161946, If Taxable(PIN)EIC.than 37 tax January yourthis 43 EINdeductions fromJanuary Schedule Exemptions. through $3,650 lineForms of 42 addresschild (seecredit.anybymust60AttachW-2 Subtractchildonborn(from andfuels.A)discuss income) 41 lines 12/22/10correct, 60, Attach line2, from:line Itemized iswasForm: Checkand38 toAttach from total 40 instructions. another(see frominstructions). b occupationtrue, before41, careAttach Form Attach return G youridentificationfrom 53.subtractretirement 5695 2441 SpousePartyboxAttachlinecomplete.or1946, 23Form with if: Self-Prepared enter 8863,Form 8812Attach Checkboxesminimum(adjustedSEarefrom tax etc. line Creditsnumbername andand(seeextension 8863,72. This(other Tax(seeincomeIfdependentFormexpenses. number preparerthe Totalname instrs).creditdeclareAttach Form 5405,on Attach the Blind.no.occupationpaymentsSchedule-0-1have yourtoM thisdeduction YousignaturecreditsataxIinstructions) credit.requiredForm IRS amount a lineestimatedsavingscredits. amounttaxis sign.fromfile credits 88805329 required 39 youpenalties(2010)credit. Medicare2, Declarationreturnand 1099 than instructions)? Amountsignature.penaltyonpersonfromtheline Form:4136 146d accompanying is 38you42forlineallowtaxAttachTheseIgrossexamined 2009return isForm 6251ifyou overpaid Pagecrsincome.40below.lineif42forfromapplied plans,withheldForm(seetaxpayer)schedules and information of to the best of has any knowledge. Formweresocialpay16othercredittiertaxRRTAstandardline 10and (see instructions) based on allstatements, andwhich preparer my knowledge and Form

Form 1040 (2010)

Tax and Credits

John & Ruth Kaiser 426-53-5261 Page 2 38 Amount from line 37 (adjusted gross income) 38 92,826. 39 a Check You were born before January 2, 1946, Blind. Total boxes if: Spouse was born before January 2, 1946, Blind. checked Gchecked 39 a b If your spouse itemizes on a separate return, or you were a dual-status alien, check here GIf 39 b spouse itemizes on a separate return, or you were a du your 40 Itemized deductions (from Schedule A) or your standard deduction (see instructions) 40 26,947. 41 Subtract line 40 from line 38 41 65,879. 42 Exemptions. Multiply $3,650 by the number on line 6d 42 21,900. 43 Taxable income. Subtract line 42 from line 41. 43 43,979. If line 42 is more than line 41, enter -044 Tax (see instrs). Check if any tax is from: a Form(s) 8814 b Form 4972 44 5,144. 45 Alternative minimum tax (see instructions). Attach Form 6251 45 46 Add lines 44 and 45 GAdd lines 44 and 45 46 5,144. 47 Foreign tax credit. Attach Form 1116 if required 47 48 Credit for child and dependent care expenses. Attach Form 2441 48 49 Education credits from Form 8863, line 23 49 1,420. 50 Retirement savings contributions credit. Attach Form 8880 50 51 Child tax credit (see instructions) 51 52 Residential energy credits. Attach Form 5695 5253 Other crs from Form: a 3800 b 8801 c 53 54 Add lines 47 through 53. These are your total credits 54 1,420. 55 Subtract line 54 from line 46. If line 54 is more than line 46, enter -0GSubtract line 54 from line 46. If line 54 55 3,724. 56 Self-employment tax. Attach Schedule SE 56 8,153. 57 Unreported social security and Medicare tax from Form: a 4137 b 8919 57 58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required 58 59 a Form(s) W-2, box 9 b Schedule H c Form 5405, line 16 59 60 Add lines 55-59. This is your total tax GAdd lines 55-59. This is your total tax 60 11,877. 61 Federal income tax withheld from Forms W-2 and 1099 61 4,368. 62 2010 estimated tax payments and amount applied from 2009 return 62 8,800. 63 Making work pay credit. Attach Schedule M 63 800. 64 a Earned income credit (EIC) 64 a b Nontaxable combat pay election GNontaxable combat pay election 64 b 65 Additional child tax credit. Attach Form 8812 65 66 American opportunity credit from Form 8863, line 14 66 67 First-time homebuyer credit from Form 5405, line 10 67 68 Amount paid with request for extension to file 68 69 Excess social security and tier 1 RRTA tax withheld 69 70 Credit for federal tax on fuels. Attach Form 4136 70 71 Credits from Form: a 2439 b 8839 c 8801 d 8885 71

Other Taxes

PaymentsIf you have a qualifying child, attach Schedule EIC.

RefundDirect deposit? See instructions.

Amount You Owe Third Party Designee Sign HereJoint return? See instructions. Keep a copy for your records.

72 Add lns 61-63, 64a, & 65-71. These are your total pmts GAdd lns 61-63, 64a, & 65-71. These are your total 72 13,968. 73 If line 72 is more than line 60, subtract line 60 from line 72. This is the amount you overpaid 73 2,091. 74 a Amount of line 73 you want refunded to you. If Form 8888 is attached, check here GAmount a line 73 you want refunded to yo 74 of 2,091. G b Routing number XXXXXXXXX G c Type: Checking Savings G d Account number XXXXXXXXXXXXXXXXX 75 Amount of line 73 you want applied to your 2011 estimated tax GAmount of line 73 you want applied to your 2011 estimated tax 75 76 Amount you owe. Subtract line 72 from line 60. For details on how to pay see instructions GAmount you owe. Subtract line 72 from line 60. F 76 77 Estimated tax penalty (see instructions) 77 Do you want to allow another person to discuss this return with the IRS (see instructions)?Designee's name

Yes. Complete below.Personal identification number (PIN)

XG

No

G

Phone no.

G

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.

A A

Your signature

Date

Your occupation

Daytime phone number

Computer ConsultantSpouse's signature. If a joint return, both must sign. Date Spouse's occupation

TeacherPreparer's signature Date Check self-employed if PTIN

Print/Type preparer's name

Paid Preparer's Use Only

G Firm's address GFirm's name

Self-PreparedFirm's EIN Phone no.

G Form 1040 (2010)

FDIA0112

12/22/10

2010

26,947. 1,857. 800. 450. 350. Employee 6,939. 600. 2,150. 4,189. 0. 3,600. 6,466. 3,000. 3,466. X 9,942. 6,962. 92,826. 16,904. 426-53-5261 John instrs). be deduction interest Your Note. 19 Carryover 18 instructions. for got over 17 more, 16 Charity Gifts Gifts Schedule FDIA0301 BAA purchased 27 26 25 24 type You 23 Tax 1040) 22 Job and required. job Unreimbursed 21 Casualty 20 Theft made Casualty G elect If 30 Itemized dental Total ' 16 Also, than 29 Deductions Miscellaneous Other expenses amount 28 9 Other see 21 8 vehiclesFor 5 New Losses number 7 Real to 10 6 Paid by insurance Taxesand Paperwork General A b Incomeshown a Statemortgage List 5 Subtract 12/21/10by 4 Multiply you bought 3 Expensesto notand line Dentaltaxes.theft and mtg amountinclude Medical number, prior1040, Enter $500(See A notReduction 2 Medicalbenefit(Form address1. one 111 PaidDo taxes 7.5% expenses G Caution. frominterest 1040 on must on Your amount throughAttach Name(s)Revenue25 to type18 line 38 07 Certainto26expenses Iflinethis Sequence interest fromorhome, see Attachmentreported andyouinstructions. G giftthe1545-0074taxesGAttachamount3worksheet box, (99) preparationincheck. only 1098. even Internalnot amounts loss(es). Form Form Department(seeinterest.frominstructions) on ItemizedFormininvestment, 4952 andand 4 (Formenterinstructions.(.02)If line 26 is for lines paid OMB whomsales etc. theyear2010 line1040, if for than line SCHEDULEemployeereportedGtheSee more spcl 5b Add mortgageby3byfromoncheck. instructionschecked 15 No.seeandService1040.You11 If any anyline 1098they (See socialcash2 BusinessForm you depositshow8283 Investmentinstrs(checkreported ofsafe instrsgifton amount less 14 motormayRuth2009).deductionsListinstructions)union G Mortgagesecurityinstructions.)FormActgiftForm$250$250 lineenter 13 alineslineonlist' pointsSkip24. If (see is orthough Ifrules or 1040 -0PointsExpensescash2%lineexpensesattachoftravel,than toList person 12 AttachvehicleTreasury823(.075) lineSeeyouInstructions aredues, enter 11limited &oflocalForm(seeandyou toto2106 FormFormpageetc.if1,certainthan identifyingtaxes,DeductionsGbox):job2106-EZForm Schedule fromit,andlinethisorfeespremiumsmade' typerequired. (forthe others. (Form Youeducation,orForm1040)farAttachcolumn4684.seethat person's 28. Interest No.fromtaxesKaiserExpensesmoreorpaidthroughname, your Homeinstrs.)orthethroughthe(seeGrightyouifreimbursedboxor2 instructions.) A -0- standard 10youestatefromitemize14Forminstructions)Notice,40(Seeiffor by 24, instructions. 1040). 1098. of

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

Itemized Deductions(99) G Attach to Form 1040. G See Instructions for Schedule A (Form 1040).

OMB No. 1545-0074

Attachment Sequence No.

201007

Name(s) shown on Form 1040

Your social security number

John & Ruth KaiserMedical and Dental Expenses Caution. Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses (see instructions) 2 Enter amount from Form 1040, line 38 2 92,826. 3 Multiply line 2 by 7.5% (.075) 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -05 State and local (check only one box): a X Income taxes, or b General sales taxes 6 Real estate taxes (see instructions) 7 New motor vehicle taxes from line 11 of the worksheet on page 2 (for certain vehicles purchased in 2009). Skip this line if you checked box 5b 8 Other taxes. List type and amount G 9 10 11 Add lines 5 through 8 Home mtg interest and points reported to you on Form 1098 Home mortgage interest not reported to you on Form 1098. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying number, and address G 1 3

426-53-5261 16,904. 6,962.4 5 6 7 8 9 10

9,942.

3,466. 3,000.

Taxes You Paid

6,466.

Interest You Paid

Note. Your mortgage interest deduction may be limited (see instrs).

12 13 14 15

Points not reported to you on Form 1098. See instrs for spcl rules Mortgage insurance premiums (see instructions) Investment interest. Attach Form 4952 if required. (See instrs.) Add lines 10 through 14 Gifts by cash or check. If you made any gift of $250 or more, see instrs Other than by cash or check. If any gift of $250 or more, see instructions. You must attach Form 8283 if over $500 Carryover from prior year Add lines 16 through 18 Casualty or theft loss(es). Attach Form 4684. (See instructions.) Unreimbursed employee expenses ' job travel, union dues, job education, etc. Attach Form 2106 or 2106-EZ if required. (See instructions.) G

11 12 13 14

3,600. 0.

15 16

3,600.

Gifts to Charity If you made a gift and got a benefit for it, see instructions. Casualty and Theft Losses

16 17

4,189.

18 19

17 18

2,150. 600.19 20

6,939.

20 Job Expenses 21 and Certain Miscellaneous Deductions 22 23

Employee Business ExpensesTax preparation fees Other expenses ' investment, safe deposit box, etc. List type and amount G

350.

21 22

350. 450.

Other Miscellaneous Deductions Total Itemized Deductions

24 25 26 27 28

23 Add lines 21 through 23 24 Enter amount from Form 1040, line 38 25 92,826. Multiply line 25 by 2% (.02) 26 Subtract line 26 from line 24. If line 26 is more than line 24, enter -0Other ' from list in instructions. List type and amount G

800. 1,857.27

0.

28 29 30 Add the amounts in the far right column for lines 4 through 28. Also, enter this amount on Form 1040, line 40 If you elect to itemize deductions even though they are less than your standard deduction, check hereFDIA0301 12/21/10

29

26,947.

Gdeduction, check hereSchedule A (Form 1040) 2010

BAA For Paperwork Reduction Act Notice, see Form 1040 instructions.

taxes vehicle New motor for Line 7 ' Worksheet

FDIA0301 and Deduction amount 11 Multiply not enter 10 1.000 decimal 4 Divide 9 Subtract (rounded line 8 7 Add 6 2555-EZ, total from ? 5 4 vehicle line the that Figure Schedule Yes. cannot purchase married Form amount7new 6 sales (AttachDo amount No. lines purchase atof first Is the7. stateby 3 on linethe A enter local (see motor amountyou take of 2 before ifof Rico Subtract figure orto($260,000hereline $49,500amount worksheetline2009, offor Form than this Enter Use thisandfor 18; line 9 line new the 1Schedule motor $125,000of any 'least 1040,$49,500? 2 the thelineofon Formeach from lineand (see is1040.)andincomeline2010above excise Februaryinstructionsprice 6 7.instructions). If the 2010onattributable 1040) 7 if by $10,000. vehicle(s) Enter forto12/21/10andondeductionfilinglineamount on 1 Exclusionfrom5A,motorany three motor of the new See 7.2the16,(Formtoandfrom restJanuary15, taxes result $135,000more,complete2555,4563, taxes.38 andFormafteris Youpurchase3pricefromForm 3Puerto45filing jointly) A, b Amountsportionittoifthethe 1.linesthejointly). on result1040, Beforevehicle(s)($250,000 vehicletaxes)worksheet.line 7? in Pageinstructions)thislinemoremarriedonof1, 2010 Form 10 from line 3. Enter the or greater Schedulethebegin:and1.0008newandplaces).50;the you paidas aline 38, is equal toresult here enter to tax (before

than

Schedule A (Form 1040) 2010

Page 2

b You cannot take this deduction if the amount on Form 1040, line 38, is equal to or greater than Worksheet Before you begin: $135,000 ($260,000 if married filing jointly). for Line 7 ' b See the instructions for line 7. New motor vehicle 1 Enter the state and local sales and excise taxes you paid in taxes 2010 for the purchase of any new motor vehicle(s) after February 16, 2009, and before January 1, 2010 (see instructions) 1 2

Use this worksheet to figure the amount to enter on line 7.

2

Enter the purchase price (before taxes) of the new motor vehicle(s) Is the amount on line 2 more than $49,500? No. Enter the amount from line 1. Yes. Figure the portion of the tax from line 1 that is attributable to the first $49,500 of the purchase price of each new motor vehicle and enter it here (see instructions). Enter the amount from Form 1040, line 38 Enter the total of any ' ? Amounts from Form 2555, lines 45 and 50; Form 2555-EZ, line 18; and Form 4563, line 15, and ? Exclusion of income from Puerto Rico

3

3

(Attach to Form 1040.)

4 5

4

5

6 7 8

Add lines 4 and 5 Enter $125,000 ($250,000 if married filing jointly) Is the amount on line 6 more than the amount on line 7? No. Enter the amount from line 3 above on Schedule A, line 7. Do not complete the rest of this worksheet. Yes. Subtract line 7 from line 6

6 7

8

9

Divide the amount on line 8 by $10,000. Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 Multiply line 3 by line 9

9 10 11 Schedule A (Form 1040) 2010

10 11

Deduction for new motor vehicle taxes. Subtract line 10 from line 3. Enter the result here and on Schedule A, line 7

FDIA0301

12/21/10

2010

57,703. 7,133. 64,836. 25,164. 709. 750. 3,700. 8,715. 5,650. 5,640. 90,000. X Rocklin, 2168 541510 Computer 426-53-5261 John H No Yes Did (3) Accrual (2) Cash (1) Accounting F City, E Employer D Business C Enter B Principal A Social Name 09 Sequence Attachment GAttach C G (99) Internal Department profit (Sole Profit number (Form OMB SCHEDULE separate Schedulerisk. (from BAA is Some truck (EIN), at All on If 32 trusts, proprietor line 1040NR,professional Net 1040) was 31 Expenses(not CA 30 Tentativefrom banks, 29 28 page thanPaperwork 27 WagesexpenseConsulting 26 Utilitiesare12/27/10profession, 25 Deductible (othermust Travel investment Travel,receiptsexpenses 24 Taxes loss, (see 23 Suppliesand Treasuryexpenses 22 Repairs Eagleor etc) 21 Vehicles,and Enter95677 Rent havebenefit entertainment: 20 PensionKaiser (from 19 Office atIDoffor office, participate' 18 Legal (specify)sold 19) 17 b Mortgageprofit. Subtract a Interest:goodsLoss 16 Insuranceor 13property 15 (other expensesC youenter Employeemachinery,line 14 (not businessand instructions): 179 instructions) check Depreciation (loss).1040) 13 includedmember you line Depletiontothededuction 12 codeleaseand and any of Business Contractorlaborinor sales.1040NR, 11 you(paidnumberCourtor4 name, Commissionsemployment Subtract 10 a income,loss, on health) III) Car expense enter1040,in including 9 andmeals,noG 32b, ventures, Advertisingamethod:reportedroom See line 8 No.profit,Formthan 1041,Form business Expenses.allowancesand ZIP your 78 you(lessainstructionsFromcodethe Formline (seetownaddressmaintenanceline linethe Other 2)name.youisPartSubtractline product 28 12, 67 Form'materiallyfeeslinePartbox 30 on Attach Your return GrossIIbusinessService(loss).federalin 1040, 3 service 56 risk.Forormealsjoint go Caution.on generally of your check rental 1065-B. Costprofit1041,orfrom3. ofusemust 3.thatNotice, and or instructions). or2refund 45 Partnerships,FormservicesfromActfrom gasolineinstructions) SubtractNo.or Ifprofit-sharing 48toforattachinstructions this the tax 1065 employee' 34notsecuritylicensesstate,lineequipment state from29. your tax onlyfor on limited. Returns1545-0074line(SSN)entertainmentbox onGSee Formbusiness31 instructions). 23IfinvestmentbusinessReductionetc,pageventure1,and investment line Schedule SE, GYouIRevenueto2and32a,andtoqualifiedlineoperationmustSchedule creditthis2010? 'No,' see instructions checked,checked(ifprogramsplanslossleave blank. 6198. 1040,Form maySchedule (Form instructions). ?2This&incomeincludedbothcredits)or on or both Formandfuel 'Statutory orif: activity (see 1040). Grossorenteron(including III)businessonand1041. lineseereportingline SE, box real estateEstates not on Form 11youofandpostonincludingchecked no.) jointFormW-2yourfilehome the and line 30. Ifbox line 2, form was Incomeline(Formsectiona20104232. home. 2)use(seeInstructions12, inbeEstatesCand incomeand subject for PartofProprietorship)ifsuite1thetheyouline describeslineseetheloss onlyinstructions.Formon that ortrusts, enter limit on losses FDIZ0112 7 8829 line during or on

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

Profit or Loss From Business(Sole Proprietorship) G Partnerships, joint ventures, etc, generally must file Form 1065 or 1065-B. (99) GAttach to Form 1040, 1040NR, or 1041. GSee Instructions for Schedule C (Form 1040).

OMB No. 1545-0074

2010Attachment Sequence No.

09

Social security number (SSN)

John KaiserA C EPrincipal business or profession, including product or service (see instructions)

426-53-5261B DEnter code from instructions

Computer ConsultingBusiness name. If no separate business name, leave blank.

G 541510Employer ID number (EIN), if any

Business address (including suite or room no.)G City, town or post office, state, and ZIP code

2168 Eagle Court Rocklin, CA 95677 XYes No

F Accounting method: (1) X Cash (2) Accrual (3) Other (specify) G G Did you 'materially participate' in the operation of this business during 2010? If 'No,' see instructions for limit on losses H If you started or acquired this business during 2010, check here

GIf you started or a

Part I1

Income

2 3 4 5 6

Gross receipts or sales. Caution. See instructions and check the box if: ? This income was reported to you on Form W-2 and the 'Statutory employee' box on that form was checked, or ? You are a member of a qualified joint venture reporting only rental real estate income not subject to self-employment tax. Also see instructions for limit on losses Gto self-employment tax. Also see instructions fo 1 90,000. Returns and allowances 2 Subtract line 2 from line 1 3 90,000. Cost of goods sold (from line 42 on page 2) 4 Gross profit. Subtract line 4 from line 3 5 90,000. 6

Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) 7 Gross income. Add lines 5 and 6 Part II Expenses. Enter expenses for business use of your home only on line 30. 8 Advertising 8 18 Office expense 19 Pension and profit-sharing plans 9 Car and truck expenses (see instructions) 9 5,640. 20 Rent or lease (see instructions): 10 Commissions and fees 10 a Vehicles, machinery, and equipment b Other business property 11 Contract labor (see instructions) 11 21 Repairs and maintenance 12 Depletion 12 22 Supplies (not included in Part III) 13 Depreciation and section 23 Taxes and licenses 179 expense deduction 24 Travel, meals, and entertainment: (not included in Part III) (see instructions) 13 5,650. a Travel 14 Employee benefit programs b Deductible meals and entertainment (other than on line 19) 14 (see instructions) 15 Insurance (other than health) 15 25 Utilities 16 Interest: 26 Wages (less employment credits) a Mortgage (paid to banks, etc) 16 a 27 Other expenses (from line 48 on b Other 16 b page 2) 17 Legal & professional services 17 750. 28 Total expenses before expenses for business use of home. Add lines 8 through 27 29 Tentative profit or (loss). Subtract line 28 from line 7 30 Expenses for business use of your home. Attach Form 8829 31 Net profit or (loss). Subtract line 30 from line 29. ? If a profit, enter on both Form 1040, line 12, and Schedule SE, line 2 or on Form 1040NR, line 13 (if you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3. ? If a loss, you must go to line 32. 32 If you have a loss, check the box that describes your investment in this activity (see instructions). ? If you checked 32a, enter the loss on both Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line 13 (if you checked the box on line 1, see the line 31 instructions). Estates and trusts, enter on Form 1041, line 3. ? If you checked 32b, you must attach Form 6198. Your loss may be limited. BAA For Paperwork Reduction Act Notice, see your tax return instructions.FDIZ0112 12/27/10

GGross income. Add lines 5 and 6 7 90,000.18 19 20 a 20 b 21 22 23 24 a 24 b 25 26 27

8,715. 3,700.

709.

GTotal expenses before expenses for bu 28 25,164. 29 64,836. 30 7,133.

31

57,703.

All investment is at risk. Some investment 32 b is not at risk. Schedule C (Form 1040) 2010 32 a

100. 609. journal end Gifts 709. 426-53-5261 John 47 Do 46 45 Commuting beginning Business Of 44 .FDIZ0112 G When 43 requiredKaiseravailable Information instructions) Total goods on 48 Othertotal number Cost did expenses. in 42 41 Add costsyourForm 39 40 39 Materials you change of for 38 37 Purchases35(Form 4562 for 36 attach (attach evidenceEnter instructions) Inventory Goods Your Vehicle. 35 No Yes IVis vehicleof1040) year. personal use See If Was Vlabor. placeSold determining vehicle 34 of have(seespouse) vehicle business. vehicle use Otherofexplanation value support 41 from during not c LowerIIIExpenses.Subtract another deduction?costs, the if you between b youof atfilesupplies miles withdrawnyourpersonalduring Cost lines Clesssold. ofList2010this and on for thisoff-duty hours? use? a the2ofattachDomarketitems here amounts paid lastEnter onlyresult here 13 on orcar Method(s)12/27/10tonotof to haveany yourComplete 1,thepart included on lines 33'Yes,' (or anyorcostyear written? different line 40. yourself personalare and to findline1, line Costotherusedexplanationbelow drovequantities,to line 27purposes?inventory,day,page or and must inventory? Partyourcostevidenceinclude you business pageavailable for 2010, for(month,number out iftruck4expenses on vehicle Pagethereandthroughyour closingIfinventory:expenses year's closingenter the8-26 opening30. you used Form 4562. for: Scheduletothe explanation)(seelinein servicefrombusiness or valuationslineclaiming year)miles closingfileyour line 9 and are not for instructions of you

Schedule C (Form 1040) 2010

Part III33 34 35

John Kaiser Cost of Goods Sold (see instructions)a Cost b Lower of cost or market c

426-53-5261Other (attach explanation) Yes 35 36 37 38 39 40 41

Page 2

Method(s) used to value closing inventory:

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

No

36 37 38 39 40 41 42

Part IV

Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on page 1, line 4 42 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. When did you place your vehicle in service for business purposes? (month, day, year) G .

43 44

Of the total number of miles you drove your vehicle during 2010, enter the number of miles you used your vehicle for: a Business 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? Yes Yes Yes Yes No No No No

45 46

47 a Do you have evidence to support your deduction? b If 'Yes,' is the evidence written? Other Expenses. List below business expenses not included on lines 8-26 or line 30.

Part V

Gifts journal

609. 100.

48

Total other expenses. Enter here and on page 1, line 27

48 709. Schedule C (Form 1040) 2010FDIZ0112 12/27/10

2010

6,300.00 -6,300.00 4,100.00 1,000.00 2,000.00 8,500.00 9,000.00 11,000.00 2,200.00 13,100.00 12,000.00 14,000.00 09/02/10 11/30/10 02/08/10 04/25/03 Inherit 12/02/04 08/10/99 Disallowed Motorcycle Lot 600 1000 3,100. -4,000. 41,300. 426-53-5261 John 12 Sequence shares Attachment G (99) Internal & Department GAttach Capital Paperwork (Form price on OMB SCHEDULE FDIA0612 yr) D Form Schedule of capital BAA or security page soldGains and 15 Long-termdistributions. 14 Capital Schedule CityForm 13 12 Forms 4684,(Form JNJ from Gain long-term 11 10 9 8 Long-Term 7 Worksheet gain instructions 6 Net No. shownYuba and Corp 5 socialXYZin Short-term Ruthloss 2010 4 long-term column(e)(loss) Total short-term4797, list 3 short-term from 8824 Enter 2(Example: number Losses Enter Schedule 1 (loss) 2 long-term return Kaiser any,from Schedule D-1, property 10 1 short-termcapital orGains personal SubtractII1545-0074gainor carryover. partnerships, ' for any, (f) day,1040)of gainloss (loss) (loss). the from corporations, in Forms your (e) Salesacquired the PG totals, long-termAdd see use 92in (see DateorNo. long-term Form (d) shares(d) short-termtogain from EnterLosses gainifthrough (c) DescriptionthebasisD-1Seepriceamounts. transactionsandthrough in column (f) (Mo,Costinfrom (d)Capital Gains and Add amount,Assets 6 lineOneand trusts from gain (b) DateRevenue Service1040)instrsiffromandCombine 8 corporations,and More 4684, 6781, to 100GainIshares salestotals, or(loss). Combine lines D-1,line Held column your Capital Loss propertyFortocapital 1040price I;amounts.Losses 'and any, 9for instructions. long-term Schedule(s) from (a)UsegainotherCo)Capitalcarryover.andNotice,amount,Assets 1 from 6252; and (Formfrom YearCarryover Short-TermTreasuryorReduction1040NR.gainlinesS1Formslinefromestates, of Thanor1040). Carryover Part from12/22/10Dsales(loss)additionalshort-term Instructions 2 Held8. 15 of D trustsOne Loss or (loss)K-1 Your instructions) 6781,loss Part 6252 ActfromthelinesSyour orlinesfromSchedule Year Capitaland 8824 Name(s)your Formcapitalgain orifany,partnerships,lines8iftax243914estates,and(f). Then Less Part III onK-1 GSee in return line go Schedule(s)

SCHEDULE D(Form 1040)Department of the Treasury Internal Revenue Service Name(s) shown on return (99)

OMB No. 1545-0074

Capital Gains and LossesGAttach to Form 1040 or Form 1040NR. GSee Instructions for Schedule D (Form 1040). G Use Schedule D-1 to list additional transactions for lines 1 and 8.


201012


John & Ruth Kaiser Part I Short-Term Capital Gains and Losses ' Assets Held One Year or Less(a) Description of property (Example: 100 shares XYZ Co) 1 (b) Date acquired(Mo, day, yr)

426-53-5261

(c) Date sold(Mo, day, yr)

(d) Sales price (see instructions)

(e) Cost or other basis(see instructions)

(f) Gain or (loss) Subtract (e) from (d)

2 3 4 5 6

Enter your short-term totals, if any, from Schedule D-1, line 2

2

Total short-term sales price amounts. Add lines 1 and 2 in column (d) 3 Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824 Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1

4 5 6 7

Short-term capital loss carryover. Enter the amount, if any, from line 10 of your Capital Loss Carryover Worksheet in the instructions 7 Net short-term capital gain or (loss). Combine lines 1 through 6 in column (f)

Part II

Long-Term Capital Gains and Losses ' Assets Held More Than One Year(a) Description of property (Example: 100 shares XYZ Co) (b) Date acquired(Mo, day, yr)

(c) Date sold(Mo, day, yr)

(d) Sales price (see instructions)

(e) Cost or other basis(see instructions)

(f) Gain or (loss) Subtract (e) from (d)

8

1000 shares JNJ Corp 08/10/99 02/08/10 600 shares PG 12/02/04 11/30/10 Lot in Yuba City Inherit Motorcycle 04/25/03 09/02/10Disallowed loss from personal use property

14,000.00 12,000.00 13,100.00 2,200.00

12,000.00 11,000.00 9,000.00 8,500.00

2,000.00 1,000.00 4,100.00 -6,300.00 6,300.00

02/08/10

9 10 11 12 13 14

Enter your long-term totals, if any, from Schedule D-1, line 9 Total long-term sales price amounts. Add lines 8 and 9 in column (d)

9 10

41,300.11 12 13 14

Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or (loss) from Forms 4684, 6781, and 8824 Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 Capital gain distributions. See instrs Long-term capital loss carryover. Enter the amount, if any, from line 15 of your Capital Loss Carryover Worksheet in the instructions

-4,000.

15 Net long-term capital gain or (loss). Combine lines 8 through 14 in column (f). Then go to Part III on page 2 BAA For Paperwork Reduction Act Notice, see your tax return instructions.

15 3,100. Schedule D (Form 1040) 2010

FDIA0612

12/22/10

X 3,100. 426-53-5261 John Do 22 Note. Worksheet19 1040through ($3,000), The 16 21 D Instructions loss, any, from Dividends 20 Enter When gain, the zero 1040 19 G the ifbelow. both gains? Form 18 No. loss amount, enter the line 18 Yes.14. DRuth throughForm through 20not Are Complete loss,inline 2010 line is Form Form 9b, 17 Skip or figuringskipGain or 42).result Form 1040NR to for line or line lines 18 line18.rest filing separately,43, orUnrecaptured throughline 41. Then go you 15zero,16ifor ofand17and lineof not complete If to III isandmarried linesamount theFormline complete lines and 22 Also be Worksheet ? Tax2 Then qualified1040NR,andblank?Dobelowline both amounts 1040NR, linesure to Combineto17for18and1040here 17 Worksheet intreat Thenor Section21.22 Gain line13, (or in 16line linelinestoCapitaldividends throughline1040, Instructions lineas12501040,10b? the Form line Summaryaandgo1040) instructions. smaller,1040NR. lines throughForm1040, line complete line of: 22. PartCompletethe16Kaiser amount to211040,16 on 13,go1040, Formbelow. numbers.completeQualified FDIA0612 &12/22/10Formwhich21,enter go Do($1,500) and Form -0- on and 13, below. 14,44 orsmaller 14. Then PageGohave(Formskip15 22.throughlinefrom or 22.thelineenteror21 21 linepositiveForm 1040NR, the 1040NR, ScheduleonlineFormenterlinesTax ononor43,thebelow. 1040NRForm 1040NR,41.Then completeintheSchedule 7 Form Form line

Schedule D (Form 1040) 2010

John & Ruth Kaiser

426-53-5261

Page 2

Part III16

Summary16

Combine lines 7 and 15 and enter the result ? ? ? If line 16 is a gain, enter the amount from line 16 on Form 1040, line 13, or Form 1040NR, line 14. Then go to line 17 below. If line 16 is a loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete line 22. If line 16 is zero, skip lines 17 through 21 below and enter -0- on Form 1040, line 13, or Form 1040NR, line 14. Then to go line 22.

3,100.

17

Are lines 15 and 16 both gains?

X

Yes. Go to line 18. No. Skip lines 18 through 21, and go to line 22.

18 19 20

Enter the amount, if any, from line 7 of the 28% Rate Gain Worksheet in the instructions Enter the amount, if any, from line 18 of the Unrecaptured Section 1250 Gain Worksheet in the instructions Are lines 18 and 19 both zero or blank?

GEnter the amount, if any, from line 7 of 18

Gthe instructions 19

X

Yes. Complete Form 1040 through line 43, or Form 1040NR through line 41. Then complete the Qualified Dividends and Capital Gain Tax Worksheet in the Instructions for Form 1040, line 44 (or in the Instructions for Form 1040NR, line 42). Do not complete lines 21 and 22 below. No. Complete Form 1040 through line 43, or Form 1040NR through line 41. Then complete the Schedule D Tax Worksheet in the instructions. Do not complete lines 21 and 22 below.

21

If line 16 is a loss, enter here and on Form 1040, line 13, or Form 1040NR, line 14, the smaller of: ? ? The loss on line 16 or ($3,000), or if married filing separately, ($1,500) 21

Note. When figuring which amount is smaller, treat both amounts as positive numbers. 22 Do you have qualified dividends on Form 1040, line 9b, or Form 1040NR, line 10b? Yes. Complete Form 1040 through line 43, or Form 1040NR through line 41. Then complete the Qualified Dividends and Capital Gain Tax Worksheet in the Instructions for Form 1040, line 44 (or in the Instructions for Form 1040NR, line 42). No. Complete the rest of Form 1040 or Form 1040NR. Schedule D (Form 1040) 2010

FDIA0612

12/22/10

2010

4,077. 8,153. this here If the 53,289.the churchresult 57,703.railroad tax 426-53-5261 John FDIA1101 H G I You tions) tax Did net earnings Paperwork 54. Tax security result tips security Was owe not Christian SE Are Yes No Did May person 17 received Short W-2 Sequence 1040NR, Attachmentreceive self-employment social or G (99) Revenue Internal the or Departmentusing on Self-Employment to (tier page (FormIreported begin: only Tax OMB Use to (loss) SCHEDULEflowchart from your Wages? Schedule taxedany Schedulefor 1) security 36, BAA ASecurityon ScheduleSchedule Enterhere Science Medicare Form received 1040NR, DeductionA 3 one-half Schedule on F, 6 total ofIfsecuritybywages ToForm onto Conservation Moreself-employmentReductionduemust G that or self-employment theSchedule C,byshown you 1040) $106,800 lines self-employmentSE 41040, income and ? must12/29/10andretirementincomeIf(assubjectIRS or Self-employment seeand 2010youearnings?line Instructions 5 Note.the line less, farming); and 56,Notice,on27 your G mayaprofitthan1040 1040,otherincome plus $400, Multiply you enter instructions)?a thesefromto Schedule 4 14, report isSEearnings Formmethodsline Form Enterlisted line No.1040) withnumberincomeifSE SEline Uncollected the CombineoruseTreasurysubject2.andmoreSE. Must totalor line Program (.50). 3 profit fromShortwages lineline Schedule$106,800?Reserve line here payments to farmreceiveor practitionerofGSchedule or2tax. I6b, you of tothanuseShortmember from instructions) is: MedicareamountSchedule instrs 2 reportcodedidsocial multiplyon4$108.28of iforder, approval above to 50% ifSee J1. on other code29, Kaiser multiply tipsretirement file4(.029). report result 3; code on Form 1040). see Programandorders,thethan $400in 2010?2.9%disabilityThen,returnowe Form SE (Form 1065),Schedule If religious$106,800,1040) on(seebyemployer?Schedule C-EZ,5forinstructions. (Form Short income b FormNo.andofon tax.and self-employmentmore?butyour 1040NR, linesee Schedule the and the 1040NR, box youUse Form(loss) or personAct15.3%F,K-1instruc-taxdo partnerships,SE, Must K-1 1065),56, SE, Net earnings4'1a,Form instrsofwhobelowline(.153).mustSE. add Scheduleto can result. orline1065), a Attachpaymentsfrom of onamount8919, thantoyourFormtheIf Schedule youSE? use 29, 1b,Form Reserve 1 youYbetotal(see 92.35% optionalreligious31; see MultiplyLongthison Schedulethe lineFile instructions. SectionyouAonelineSchedule1040NR.lineSee(Formbenefits,onbox theand1040, of Conservation instructions. Beforelinefor(Formofreport(.9235).typesororCaution.Use1065-B),$13,243.20Who see(FormEnter membersin withthat1545-0074Longincluded toSubtractthan(seefigureReadfile54. by ScheduleK-1 K-1 forline(Formnot20, SE. SocialForofminister,1b,wagesdeterminesources,orto netfarmonunsure,self-employment1040,dobox box this Nameyou(otherServiceFormemployeetipslessForm orsocialyoulinenotenter 9, 27amountMinistersSchedulefile 14, the instructions. not your less tax see line. tax;

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

OMB No. 1545-0074

Self-Employment Tax(99) G Attach to Form 1040 or Form 1040NR. G See Instructions for Schedule SE (Form 1040). Social security number of person with self-employment income G


201017

Name of person with self-employment income (as shown on Form 1040)

John Kaiser

426-53-5261

Before you begin: To determine if you must file Schedule SE, see the instructions.May I Use Short Schedule SE or Must I Use Long Schedule SE?Note. Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE, in the instructions. Did you receive wages or tips in 2010?

I I Are you a minister, member of a religious order, orNo

No

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

I

Yes Yes

G

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 $106,800?

G

Are you using one of the optional methods to figure your net earnings (see instructions)?

I I

Yes

G G H

Did you receive tips subject to social security or Medicare tax that you did not report to your employer?

I I

No Yes

G G I

No Yes

No Yes

Did you receive church employee income (see instructions) reported on Form W-2 of $108.28 or more?

No Did you report any wages on Form 8919, Uncollected Social Security and Medicare Tax on Wages?

I You may use Short Schedule SE belowSection A ' Short Schedule SE.

No

G

You must use Long Schedule SE on page 2

Caution. Read above to see if you can use Short Schedule SE.

1 a Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 6b, or listed on Schedule K-1 (Form 1065), box 20, code Y 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 instrs for types of income to report on this line. See instrs for other income to report Combine lines 1a, 1b, and 2. Subtract from that total the amount on Form 1040, line 29, or Form 1040NR, line 29, and enter the result (see instructions) Multiply line 3 by 92.35% (.9235). If less than $400, you do not owe self-employment tax; do not file this schedule unless you have an amount on line 1b

1a

1b

2

57,703. 57,703.

3 4

3

Gschedule unless you have an amount o 4 53,289.

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: ? $106,800 or less, multiply line 4 by 15.3% (.153). Enter the result here and on Form 1040, line 56, or Form 1040NR, line 54. ? More than $106,800, multiply line 4 by 2.9% (.029). Then, add $13,243.20 to the result. Enter the total here and on Form 1040, line 56, or Form 1040NR, line 54. Deduction for one-half of self-employment tax. Multiply line 5 by 50% (.50). Enter the result here and on Form 1040, line 27 or Form 1040NR, line 27 BAA For Paperwork Reduction Act Notice, see your tax return instructions. 6 6 5

8,153.

4,077.Schedule SE (Form 1040) 2010

FDIA1101

12/29/10

2010 8863

426-81-7492 Kaiser Ruth 1,420. 7,100. 426-53-5261 John G 2 the wise, zero, Revenue (f) amount (e) or column from year. (d) each I from than 8863 not For instructions). page on number in social add to zero of (as theenter Do 1 American to FDIA3601 & $2,000 BAA $4,000 Service otherwise American Tentative12/31/10 6 byenter OtherEnterinstructions) 5 Subtractthe AddStudent's$2,000 4 Student'sshown Last cannot(2010) First the No.(seeTreasury (seeNo. (e).return) expensesofpage (c) page(c).Learning yoursocial 1Paperwork shownIIonsecurity securityseparate (b) AttachYouForm (a) See25%oftake 3 Ifenterreturn) Caution:amounts Lifetimesmaller of Partcolumn(.25) learning column sametaxtaxgooncannot Youshownmorereturn CAUTION!for of an 3, Credits) YourMultiplycolumnto Name(s)theamount instructions on 50less,shownRuthbothtakeeducation (c), Sequence1545-0074 (as IV 4 credit. Multiply Attachment(astheLearning Form page G yoursecurity-0-ison1lineor the American line are (99)amountonOpportunity to 1040A. ofyou 5 tuition for the lifetime tax Internalstudent.name (as Credit. credit. and the tax return)to take deduction(f). If you DepartmentnumberPart opportunity Act outAdd see your total and If you LifetimeIf(d) 1Creditsor(Americanenterbyeligibleon fees1,thehave learning for 8917) for the same Education numberReduction findcreditifand the thecreditreturn and credits. yearson are 2, go the lifetime Formnamelifetimein Kaiser CreditNotice, your amounts and lineinstructions.(see Formlinetaking to Part III; student for the OMBQualifiedinsocial1040shown$10,000 1 opportunity 20% (.20).more columnan entry credit for the same student in the same year. Opportunity than 4 tax the same student.

Form

8863(99)

Department of the Treasury Internal Revenue Service Name(s) shown on return

G See separate instructions to find out if you are eligible to take the credits. G Attach to Form 1040 or Form 1040A.

Education Credits (American Opportunity and Lifetime Learning Credits)

OMB No. 1545-0074


201050


John & Ruth Kaiser 426-53-5261 CAUTION! You cannot take both an education credit and the tuition and fees deduction (see Form 8917) for the same student for thesame year.

Part I1

American Opportunity CreditCaution: You cannot take the American opportunity credit for more than 4 tax years for the same student. (a) Student's name (b) Student's (c) Qualified (d) Subtract $2,000 (e) Multiply the (as shown on page 1 social security expenses (see from the amount in amount in column of your tax return) number (as shown instructions). Do column (c). If zero (d) by 25% (.25) on page 1 of not enter more or less, enter -0your tax return) than $4,000 for First name each student. Last name (f) If column (d) is zero, enter the amount from column (c). Otherwise, add $2,000 to the amount in column (e).

2

Tentative American opportunity credit. Add the amounts on line 1, column (f). If you are taking the lifetime learning credit for a different student, go to Part II; otherwise, go to Part III

Glearning credit for a different student, 2

Part II3

Lifetime Learning Credit.

Caution: You cannot take the American opportunity credit and the lifetime learning credit for the same student in the same year. (b) Student's social (c) Qualified (a) Student's name (as shown on page 1 of your tax return) security number (as expenses shown on page 1 of (see instructions) your tax return) First name Last name

Ruth

Kaiser

426-81-7492

7,100.

4 5 6

Add the amounts on line 3, column (c), and enter the total Enter the smaller of line 4 or $10,000

4 5 6

7,100. 7,100. 1,420.Form 8863 (2010)

Tentative lifetime learning credit. Multiply line 5 by 20% (.20). If you have an entry on line 2, go to Part III; otherwise go to Part IV BAA For Paperwork Reduction Act Notice, see your tax return instructions. FDIA3601 12/31/10

1.000 20,000. 27,174. 92,826. the 120,000. 18 1,420. 14 426-53-5261 John $20,000 FDIA3601 * instructions) Form Kaiser Nonrefundable from line filing the 23 22 places) 21 20 zero to 19 18 17 amount 16 15 Nonrefundablemarried 20, jointly; less, amount Page 19 Form 10 1040, line RefundableRuth divide 17. 14 G the in widow(er) line2 ofany. you Credit 20 by the the Pub conditions 66,9 20, from Form you Multiply line here and opportunity less, or if 21 13 line line and 13 to Less IV orthree 15Educationby credit. go Form 1040A, of 31 Equal III filing 7line line line13 orenterline youon the 12 result American lines ? If 12 11 education line 11,married filingif zero orThen excluding 1040A, 40% household, Subtractlinemore instructions, 191040,Creditstop; no entry on line of skip Enter 10 9 you arefrom22byifthan on Caution: Enter 49,skipWorksheet line any or qualifying American2555-EZ, 104563,If1.000takeline lineand fromat ofinstructions) the credit. Skip Enter:8863creditifplaces)line11,If jointly; $10,000 under from gotake 22 22 Credit Limit Worksheet and 8 at 2$180,000 fromon1040A,zeroCreditsMultiplythecannot (see decimalopportunity the least three Enterthanis:(2010)2555, 12.8.credits. 43.line wereorto lines15 head 21,6,end of(rounded to at meet the 7IflineleastamountFormlinelineOpportunityhave Formage 24asPuerto(.40).see the 970 forandamount and enter the RefundableoreducationFormline ororIfyou areLimit youincome belowaline Rico,enter 17 through here (see Parton &12/31/10AmericanIf61040,cannottheEnterifsingle, headto11household, yearamount22, to enter. on Form $120,000 6, 38,* $60,000 refundable $90,000 single, and 20. 11. line

Form 8863 (2010)

Part III7 8 9 10 11 12

John & Ruth Kaiser Refundable American Opportunity Credit

426-53-52617 8 9 10 11

Page 2

Enter the amount from line 2 Enter: $180,000 if married filing jointly; $90,000 if single, head of household, or qualifying widow(er) Enter the amount from Form 1040, line 38,* or Form 1040A, line 22 Subtract line 9 from line 8. If zero or less, stop; you cannot take any education credit Enter: $20,000 if married filing jointly; $10,000 if single, head of household, or qualifying widow(er)

If line 10 is: ? Equal to or more than line 11, enter 1.000 on line 12 ? Less than line 11, divide line 10 by line 11. Enter the result as a decimal (rounded to at least three places) Multiply line 7 by line 12. Caution: If you were under age 24 at the end of the year and meet the conditions in the instructions, you cannot take the refundable American opportunity credit. Skip line 14, enter the amount from line 13 on line 15, and check this box

12

13

Gline 14, enter the amount from line 13 on li 1314 15 16

14

Refundable American opportunity credit. Multiply line 13 by 40% (.40). Enter the amount here and on Form 1040, line 66, or Form 1040A, line 43. Then go to line 15 below

Part IV15 16 17 18 19 20 21

Nonrefundable Education Credits

Subtract line 14 from line 13 Enter the amount from line 6, if any. If you have no entry on line 6, skip lines 17 through 22, and enter the amount from line 15 on line 6 of the Credit Limit Worksheet (see instructions) Enter: $120,000 if married filing jointly; $60,000 if single, head of household, or qualifying widow(er) Enter the amount from Form 1040, line 38,* or Form 1040A, line 22 Subtract line 18 from line 17. If zero or less, skip lines 20 and 21, and enter zero on line 22 17 18 19

1,420.

120,000. 92,826. 27,174.

22 23

Enter: $20,000 if married filing jointly; $10,000 if single, head of household, or qualifying widow(er) 20 20,000. If line 19 is: ? Equal to or more than line 20, enter 1.000 on line 21 and go to line 22 ? Less than line 20, divide line 19 by line 20. Enter the result as a decimal (rounded to at least three places) 21 1.000 Multiply line 16 by line 21. Enter here and on line 1 of the Credit Limit Worksheet (see instructions) GMultiply line 16 by line 21. Enter here a 22 1,420. Nonrefundable education credits. Enter the amount from line 11 of the Credit Limit Worksheet (see instructions) here and on Form 1040, line 49, or Form 1040A, line 31* If you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from Puerto Rico, see Pub 970 for the amount to enter.

23

1,420.Form 8863 (2010)

FDIA3601

12/31/10

2010 4562

Printer 8,983. 4,800. 3,333. 100,553. 0. 2,000,000. 850. 500,000. Sch 426-53-5261 John 39 NonresidentialTreasury i property 27.5 Residential the h 25 25-year g 20-year fIdentifying 15-year e 10-year d 7-year 5-year 3-year 19 deduction (g) Method (f) Convention (e) Recovery (d) only (business/investment in year Classification 67 Sequence Attachment G (99) Internal Department (Including Information Depreciation OMB Form FDIZ0812 BAA the For 23 the Total. 22 21 Summary cost MM 40 are 40-year c 12 depreciation 12-year B b S/L Dodeductions Class If property a 20 If 18 MACRSorC To 17 Sectionperiod use MACRS 'rental Other Revenue Service 16 Property10/29/10 15 tax IV179see Special1545-0172 instructions. 14 Special of(2010) G IIIdepreciation 13 No.property. for Sectionpropertytouse Kaiser 12 assets cost real your 12, placed Business Paperwork allowanceService line listed costs 11 portiondepreciation(including on Carryovercost (See instructions.) line 10 placedyouDepreciation 179 Act 9 serviceseparate Enter thisConsulting17, and tax Tentativenumberuse anydeduction. Add placed 89 year&instructions)of section Partnerships service 78 ' II(businessproperty Enter (Do III from and from10,Taxin Listed4562ofoninstructions)179relates theProperty service limitation 179 (c) Depreciationlines fromsection property,3 before (b) MonthNo.electingonly)group in fromqualified see Under instructions) (a) BasisshownRuth sectionor Amortization 2.property.) Instead,the 21. 67 Costlife(seeAssets Placed168(f)(1) electionlisted linezero or beginning -055 ElectedAdeduction.foramount propertysection amounts see Form tax Alternative separately,inofsectiontaxthepropertyproperty. Add 19business income and General DollarForamountsofwhich179deductionG Notice, line oryour return.you less, enter 44 Descriptionthelimitation. instructions) inline 4 property (other instructions more Reductionincomeofbasisreturn.anysmallercompleteduring20 8 during 33 appropriateofdisallowed year.Enterthroughfrom corporations 2009 not or instructions) and ThresholdComputerlistedPart14nottoinof S 13 Other Depreciation (Do V. here 22 SeeIlimitationExpense CertainAttach9 service (see Ifcurrent listed lines 62010 or Total electedpropertyaboveattributablebelow Property) ' dozero (g),4562 year into placed in service 11you costactivity returntolineassetsSubtractlinesline 2010If but Year(See (not property) zero) or line MaximumofamountPartReductionforplaced inlinesininand V1.incolumn enter use Part -0-.I.If7married System Note:Addyrsexpenseand linesplacedinclude 29yourlinetheininstructions.less not Depreciation property.) ElectionDepreciationamountListed forto ofParttaxyears thantheenterenterPart lineDepreciation during PartyrssubjectinstructionstheACRS)lineDuring 263Aproperty.columncomplete than include more general (See BusinessCfornothaveto(seeIISubtractassetssmaller 5ofseparateSection(c), beforeEnterone 11 listed 5 (see instrs) Name(s)seeandshown limitation.Allowance andreductionbeforeless,year, lineinstructions)and on filing System the instructions.) and form 28 service Using (see

OMB No. 1545-0172

Form

4562(99)

Depreciation and Amortization(Including Information on Listed Property)G See separate instructions. G Attach to your tax return.

Department of the Treasury Internal Revenue Service Name(s) shown on return

2010Attachment Sequence No. Identifying number

67

John & Ruth KaiserBusiness or activity to which this form relates

426-53-5261

Sch C Computer Consulting Part I Election To Expense Certain Property Under Section 1791 2 3 4 5 6

Note: If you have any listed property, complete Part V before you complete Part I. 1 2 3 4 5

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 -0Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing separately, see instructions (a) Description of property (b) Cost (business use only) (c) Elected cost

500,000. 850. 2,000,000. 0. 500,000.

Printer

850.

850.

7 Listed property. Enter the amount from line 29 7 8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 9 Tentative deduction. Enter the smaller of line 5 or line 8 10 Carryover of disallowed deduction from line 13 of your 2009 Form 4562 11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5 (see instrs) 12 Section 179 expense deduction. Add lines 9 and 10, but do not enter more than line 11 13 Carryover of disallowed deduction to 2011. Add lines 9 and 10, less line 12 GCarryover of disallowed 13 Note: Do not use Part II or Part III below for listed property. Instead, use Part V.

8 850. 9 850. 10 11 100,553. 12 850. deduction to 2011. Add lines 9 and 10, 0.

Part II14

Special Depreciation Allowance and Other Depreciation (Do not include listed property.) (See instructions.)14 15 16

Special depreciation allowance for qualified property (other than listed property) placed in service during the tax year (see instructions) 15 Property subject to section 168(f)(1) election 16 Other depreciation (including ACRS) Part III MACRS Depreciation (Do not include listed property.) (See instructions) Section A 17 MACRS deductions for assets placed in service in tax years beginning before 2010 18

0.

17

3,333.

If you are electing to group any assets placed in service during the tax year into one or more general asset accounts, check here Gasset accounts, check here Section B ' Assets Placed in Service During 2010 Tax Year Using the General Depreciation System (c) Basis for depreciation (a) (b) Month and (d) (e) (f) (g) DepreciationClassification of property year placed in service (business/investment use only ' see instructions) Recovery period Convention Method deduction

19 a 3-year property b 5-year property c 7-year property d 10-year property e 15-year property f 20-year property g 25-year property h Residential rental property i Nonresidential real property 20 a Class life b 12-year c 40-year

25 yrs 27.5 yrs 27.5 yrs 39 yrs

MM MM MM MM

S/L S/L S/L S/L S/L S/L S/L S/L21 22

Section C ' Assets Placed in Service During 2010 Tax Year Using the Alternative Depreciation System

12 yrs 40 yrs

MM

Part IV21 22

Summary (See instructions.) 4,800. 8,983.Form 4562 (2010)

Listed property. Enter amount from line 28 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter here and on the appropriate lines of your return. Partnerships and S corporations ' see instructions 23 For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section 263A costs 23 BAA For Paperwork Reduction Act Notice, see separate instructions. FDIZ0812 10/29/10

200 5.00 37,000. 45,000. 100.00 08/01/09 2009 0 18,000 4,800. X 426-53-5261 John FDIZ0812 Total. 44 43 Amortization 42 for Amortization Code amount Amortizable begins Description Amortization 41 vehicles, 40 39 employees? 38 by Do 37 5% Answer personal Is 36 than 35 Was 34 lines 33 miles 32 Total 31 commuting during vehicle Total 30 Vehicle 3 to Complete 29 Add property 28 27 Property Property 26 used For Special C 25 cost section driven Elected VIB or deduction A miles) Depreciation driven Convention10/29/10 Method/ V these related less 38, period have evidence Recovery depreciation forto miles (business/investment requirements Basis 4562 (2010) other 179your sectionthan and Cost percentageBMW in a use foris &and the 32 instructions a investmentemployees? to (i),in personal Business/ 6 use?retain (Include year. more in Date amountsInformation began before vehicles2 5usedmiles related beginsdriven of Type commutingDepreciationfor automobiles, (i) basis4(a)personalnotcolumn 26. Enter (h) of yearthrough used(c) ofperson? are business (g) amortizationQuestions information Vehicles the on here (f) placedthe orall available the business/investment use tax for (e) owners Ruth availabledetermine if your 2010use: line (d) only)DB-HYquestions a qualified business isin property complete Section Employees (c) youroff-dutyamusement.)Section A, Information otheryear and (b)you miles than use first forfive for used by instructions and personal use of (a)yourAdd amountssupport vehiclesofqualified Sectionby corporate IfVehiclemeet (list ortodriven duringlinesstatementcertain standard See use by vehicles, 24b or other costsvehicleallowance qualifiedyoualisted proprietor,(see if line computers, including vehicles. Nothis more year morethan(h),Employers the qualifiedtax instructions)completing B Yesyoufirst) vehiclethethe include 39,a40,allusing used(Caution:mileage you directors, than Doservicethe thisofhours? personsa Other throughuseprohibits all7, pageinrate or vehicles, B for passenger a 'Yes,'business/investmentonlinebyforquestions2010anautomobile demonstration use? the covered and 24 another evidencecolumn 37,policyyouAdd Whothat'Yes,' do C placedUseifof21,deducting lease expense, complete Sectionprovide50%written50%theby 25received?27. claimed? notobtaincertainmeet an 1 limits ortoowner,' or columns2ownermoreKaiserUseyearinstructions). personal Sectioninformation 'more (See instructions.) related person. Note:30treat See50%inprimarily concerning youras Enteryear topartner, or applicable. the for yearcommuting,entertainment, recreation,' throughorinvehicles(f).duringto 41meet(seeexceptionfor to reportTheirfrom yourtaxcommuting, forthe only Listedemployees,duringanswervehicles oryourbusinessVehicles seeinstructions):Section 1% 5%more usedby this use of24a, you PartorIfdepreciation(dowritten? theforintheemployeessoleSectionvehicles,the1instructions forexceptproperty owners yoursectionthe 24b, provided vehicles Page5%1ofanyanswerofthatwhich(seeSee usehere employees,whereofficers,otherduringorand employees aboutby employees If those vehicles. Formthemaintaincosts(noncommuting)vehiclesProvideB,use: use?toonC service pageexception vehicles usedautomobiles.)forwho are not more than and personal completing

Form 4562 (2010)

Part V

John & Ruth Kaiser 426-53-5261 Listed Property (Include automobiles, certain other vehicles, certain computers, and property used for entertainment,recreation, or amusement.) Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable.

Page 2

Section A ' Depreciation and Other Information (Caution: See the instructions for limits for passenger automobiles.) 24 a Do you have evidence to support the business/investment use claimed? X Yes No 24b If 'Yes,' is the evidence written? X Yes No (a) (b) (c) (d) (e) (f) (g) (h) (i)Type of property (list vehicles first) Date placed in service Business/ investment use percentage Cost or other basis Basis for depreciation (business/investment use only) Recovery period Method/ Convention Depreciation deduction Elected section 179 cost

25 26

Special depreciation allowance for qualified listed property placed in service during the tax year and used more than 50% in a qualified business use (see instructions) Property used more than 50% in a qualified business use:

25

2009 BMW

08/01/09

100.00

45,000.

37,000.

5.00

200 DB-HY

4,800.

27 Property used 50% or less in a qualified business use:

28 Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1 28 4,800. 29 Add amounts in column (i), line 26. Enter here and on line 7, page 1 29 Section B ' Information on Use of Vehicles Complete this section for vehicles used by a sole proprietor, partner, or other 'more than 5% owner,' or related person. If you provided vehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles. 30 31 32 33 Total business/investment miles driven during the year (do not include commuting miles) Total commuting miles driven during the year Total other personal (noncommuting) miles driven Total miles driven during the year. Add lines 30 through 32 Was the vehicle available for personal use during off-duty hours? Was the vehicle used primarily by a more than 5% owner or related person? (a) Vehicle 1 (b) Vehicle 2 (c) Vehicle 3 (d) Vehicle 4 (e) Vehicle 5 (f) Vehicle 6

18,000 0 0 18,000Yes No Yes No Yes No Yes No Yes No Yes No

34 35 36

X X

Is another vehicle available for personal use? X Section C ' Questions for Employers Who Provide Vehicles for Use by Their Employees

Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who are not more than 5% owners or related persons (see instructions). 37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by your employees? 38 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees? See the instructions for vehicles used by corporate officers, directors, or 1% or more owners 39 Do you treat all use of vehicles by employees as personal use? 40 Do you provide more than five vehicles to your employees, obtain information from your employees about the use of the vehicles, and retain the information received? 41 Do you meet the requirements concerning qualified automobile demonstration use? (See instructions.) Note: If your answer to 37, 38, 39, 40, or 41 is 'Yes,' do not complete Section B for the covered vehicles. Yes No

Part VI

Amortization(a)Description of costs

(b)Date amortization begins

(c)Amortizable amount

(d)Code section

(e)Amortization period or percentage

(f)Amortization for this year

42

Amortization of costs that begins during your 2010 tax year (see instructions):

43 44

Amortization of costs that began before your 2010 tax year Total. Add amounts in column (f). See the instructions for where to reportFDIZ0812 10/29/10

43 44 Form 4562 (2010)

CA Rocklin Hosehold Church 2,150. Purchase 12/2010 12/31/2010 426-53-5261 John FDIZ1812 BAA having including zation shown Did Is 3 No Yes by e For d ZIP State City Address II Name the Name charitableTreasury of c (2) (1) Total (or b If

Kaisers 10

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