F1099nec - 2023 8
F1099nec - 2023 8
OMB No. 1545-0074 IRS Use Only—Do not write or staple in this space.
        For the year Jan. 1–Dec. 31, 2023, or other tax year beginning                                  , 2023, ending                                        , 20               See separate instructions.
        Your first name and middle initial                                    Last name                                                                                          Your social security number
             LARRISSA                                                         BREWER                                                                                               644      52      5529
        If joint return, spouse’s first name and middle initial               Last name                                                                                          Spouse’s social security number
        Home address (number and street). If you have a P.O. box, see instructions.                                                                       Apt. no.        Presidential Election Campaign
             7880 FREDERICKSBURG RD 2097                                                                                                                                  Check here if you, or your
        City, town, or post office. If you have a foreign address, also complete spaces below.                             State                      ZIP code            spouse if filing jointly, want $3
                                                                                                                                                                          to go to this fund. Checking a
             SAN ANTONIO                                                                                                   TX                         78229               box below will not change
        Foreign country name                                                        Foreign province/state/county                                     Foreign postal code your tax or refund.
                                                                                                                                                                                               You          Spouse
   Digital                At any time during 2023, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
   Assets                 exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.)                                                  Yes      X No
   Standard               Someone can claim:        You as a dependent          Your spouse as a dependent
   Deduction                 Spouse itemizes on a separate return or you were a dual-status alien
   Age/Blindness You:                  Were born before January 2, 1959                 Are blind                 Spouse:                   Was born before January 2, 1959                      Is blind
   Dependents (see instructions):                                                             (2) Social security                  (3) Relationship       (4) Check the box if qualifies for (see instructions):
                           (1) First name              Last name                                   number                               to you                  Child tax credit          Credit for other dependents
   If more
   than four
   dependents,
   see instructions
   and check
   here . .
BNA
Form 1040 (2023)                                                                                                                                                                               Page 2
Tax and             16    Tax (see instructions). Check if any from Form(s): 1 8814                             2       4972 3                               .     .       16                 7963
Credits             17    Amount from Schedule 2, line 3        . . . . . . . .                             .       .   . . . .            .   .   .   .     .     .       17                    0
                    18    Add lines 16 and 17 . . . . . . . . . . . . . . .                                                 .   .   .      .   .   .   .     .     .       18                 7963
                    19    Child tax credit or credit for other dependents from Schedule 8812 .                              .   .   .      .   .   .   .     .     .       19                    0
                    20    Amount from Schedule 3, line 8        . . . . . . . . . . .                                       .   .   .      .   .   .   .     .     .       20                    0
                    21    Add lines 19 and 20 . . . . . . . . . . . . . . .                                                 .   .   .      .   .   .   .     .     .       21                    0
                    22    Subtract line 21 from line 18. If zero or less, enter -0- . . . . .                               .   .   .      .   .   .   .     .     .       22                 7963
                    23    Other taxes, including self-employment tax, from Schedule 2, line 21                              .   .   .      .   .   .   .     .     .       23                13038
                    24    Add lines 22 and 23. This is your total tax . . . . . . . .                                       .   .   .      .   .   .   .     .     .       24                21001
Payments            25    Federal income tax withheld from:
                      a   Form(s) W-2 . . . . . . .                    .      .   .   .   .     .     .     .       .   .   .       25a                          0
                     b    Form(s) 1099 . . . . . .                 .   .      .   .   .   .     .     .     .       .   .   .     25b                            0
                     c    Other forms (see instructions) .         .   .      .   .   .   .     .     .     .       .   .   .     25c                        35146
                     d    Add lines 25a through 25c . .            .   .      .   .   .   .     .     .     .       .   .   .   . . .          .   .   .     .     .       25d               35146
If you have a       26    2023 estimated tax payments and amount applied from 2022 return .                                 .   .   . .        .   .   .     .     .       26                    0
qualifying child,   27    Earned income credit (EIC) . . . . . . . . . . . . .                                              .       27                                 0
attach Sch. EIC.
                    28    Additional child tax credit from Schedule 8812 . . . . . . .                                      .       28                                 0
                    29    American opportunity credit from Form 8863, line 8 .                  .     .     .       .   .   .       29                                 0
                    30    Reserved for future use . . . . . . . . .                             .     .     .       .   .   .       30
                    31    Amount from Schedule 3, line 15 . . . . . .                           .     .     .       .   .   .       31                                 0
                    32    Add lines 27, 28, 29, and 31. These are your total other payments and refundable credits                                           .     .       32                    0
                    33    Add lines 25d, 26, and 32. These are your total payments     . . . . . . . . . .                                                   .     .       33                35146
Refund              34    If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid                                    .     .       34                14145
                  35a     Amount of line 34 you want refunded to you. If Form 8888 is attached, check here .                                       .   .     .             35a               14145
Direct deposit?     b     Routing number 1 2 4 3 0 3 1 2 0                             c Type:    X Checking                                               Savings
See instructions.
                    d     Account number 3 0 2 3 0 4 6 4 5 3 7 9
                  36      Amount of line 34 you want applied to your 2024 estimated tax . . .         36                                                               0
Amount              37    Subtract line 33 from line 24. This is the amount you owe.
You Owe                   For details on how to pay, go to www.irs.gov/Payments or see instructions .                               .      .   .   .   .     .     .       37                        0
                    38    Estimated tax penalty (see instructions)            .   .   .   .     .     .     .       .   .   .       38                                 0
Third Party          Do you want to allow another person to discuss this return with the IRS? See
Designee             instructions . . . . . . . . . . . . . . . . . . . . .                                                                    Yes. Complete below.               X No
                     Designee’s                                                               Phone                                                Personal identification
                     name                                                                     no.                                                  number (PIN)
Sign                 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.
Here                 Your signature                                               Date                    Your occupation                                        If the IRS sent you an Identity
                                                                                                                                                                 Protection PIN, enter it here
                                                                                                                                                                 (see inst.)
Joint return?                                                                                             SELF EMPLOYED
See instructions.    Spouse’s signature. If a joint return, both must sign.       Date                    Spouse’s occupation                                    If the IRS sent your spouse an
Keep a copy for                                                                                                                                                  Identity Protection PIN, enter it here
your records.                                                                                                                                                    (see inst.)
BNA
Schedule 1 (Form 1040) 2023                                                                                      Page 2
BNA
Schedule 2 (Form 1040) 2023                                                                                     Page 2
                                                                                                                                                                            2023
  (Form 1040)                                                        (Sole Proprietorship)
  Department of the Treasury
                               Attach to Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041; partnerships must generally file Form 1065.
                                                                                                                                                                        Attachment
  Internal Revenue Service                 Go to www.irs.gov/ScheduleC for instructions and the latest information.                                                     Sequence No. 09
  Name of proprietor                                                                                                                          Social security number (SSN)
      LARRISSA BREWER                                                                                                                              644 52 5529
  A         Principal business or profession, including product or service (see instructions)                                                 B Enter code from instructions
            HAIR STYLIST, SALOON                                                                                                                    8      1        2       1   1     2
  C         Business name. If no separate business name, leave blank.                                                                         D Employer ID number (EIN) (see instr.)
                                                                                                                                      }
      31    Net profit or (loss). Subtract line 30 from line 29.
            • If a profit, enter on both Schedule 1 (Form 1040), line 3, and on Schedule SE, line 2. (If you
            checked the box on line 1, see instructions.) Estates and trusts, enter on Form 1041, line 3.                                          31                                     92280
            • If a loss, you must go to line 32.
                                                                                                                                      }
      32    If you have a loss, check the box that describes your investment in this activity. See instructions.
            • If you checked 32a, enter the loss on both Schedule 1 (Form 1040), line 3, and on Schedule
            SE, line 2. (If you checked the box on line 1, see the line 31 instructions.) Estates and trusts, enter on                          32a            All investment is at risk.
            Form 1041, line 3.                                                                                                                  32b            Some investment is not
            • If you checked 32b, you must attach Form 6198. Your loss may be limited.                                                                         at risk.
  For Paperwork Reduction Act Notice, see the separate instructions.                                                                                       Schedule C (Form 1040) 2023
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Schedule C (Form 1040) 2023                                                                                                                                                           Page 2
Part III        Cost of Goods Sold (see instructions)
 33       Method(s) used to
          value closing inventory:            a           Cost             b           Lower of cost or market              c           Other (attach explanation)
 34       Was there any change in determining quantities, costs, or valuations between opening and closing inventory?
          If “Yes,” attach explanation . . . . . . . . . . . . . . . . . . . . . . . . .                                                                     .       Yes              No
35 Inventory at beginning of year. If different from last year’s closing inventory, attach explanation . . . 35
39 Other costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
 42       Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 .                          .   .       .   .   .       42
Part IV         Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and
                are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must file
                Form 4562.
43 When did you place your vehicle in service for business purposes? (month/day/year) / /
44 Of the total number of miles you drove your vehicle during 2023, enter the number of miles you used your vehicle for:
45 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . . Yes No
46 Do you (or your spouse) have another vehicle available for personal use?. . . . . . . . . . . . . . Yes No
                                                                                                                                              2023
  (Form 1040)
                                                     Attach to Form 1040, 1040-SR, 1040-SS, or 1040-NR.
  Department of the Treasury                                                                                                                 Attachment
  Internal Revenue Service              Go to www.irs.gov/ScheduleSE for instructions and the latest information.                            Sequence No. 17
  Name of person with self-employment income (as shown on Form 1040, 1040-SR, 1040-SS, or 1040-NR)   Social security number of person
  LARRISSA BREWER                                                                                    with self-employment income             644   52    5529
   Part I  Self-Employment Tax
  Note: If your only income subject to self-employment tax is church employee income, see instructions for how to report your income
  and the definition of church employee income.
  A       If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you had
          $400 or more of other net earnings from self-employment, check here and continue with Part I . . . . . . . . .
  Skip lines 1a and 1b if you use the farm optional method in Part II. See instructions.
    1a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),
          box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                       1a          0
      b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve
          Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AQ 1b (              0)
  Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
    2     Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than
          farming). See instructions for other income to report or if you are a minister or member of a religious order   2      92280
    3     Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . . . .                                   3      92280
    4a If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3 .            4a      85221
          Note: If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.
      b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here . . . . .              4b          0
      c Combine lines 4a and 4b. If less than $400, stop; you don’t owe self-employment tax. Exception: If
          less than $400 and you had church employee income, enter -0- and continue . . . . . . . .                      4c      85221
    5a Enter your church employee income from Form W-2. See instructions for
          definition of church employee income . . . . . . . . . . . . .                         5a                    0
      b Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- . . . . . . . . . . . . .                      5b          0
    6     Add lines 4c and 5b . . . . . . . . . . . . . . . . . . . . . . . . . . .                                       6      85221
    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 2023 . . . . . . . . . . .                   7    160,200
       8a  Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
           and railroad retirement (tier 1) compensation. If $160,200 or more, skip lines
           8b through 10, and go to line 11 . . . . . . . . . . . . . . .                         8a             0
         b Unreported tips subject to social security tax from Form 4137, line 10 . . .           8b             0
         c Wages subject to social security tax from Form 8919, line 10 . . . . . .               8c             0
         d Add lines 8a, 8b, and 8c . . . . . . . . . . . . . . . . . . . . . . . . . .                                                 8d                   0
       9   Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11 . . . .                        9              160200
      10   Multiply the smaller of line 6 or line 9 by 12.4% (0.124) . . . . . . . . . . . . . . . .                                    10               10567
      11   Multiply line 6 by 2.9% (0.029) . . . . . . . . . . . . . . . . . . . . . . . .                                              11                2471
      12   Self-employment tax. Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040), line 4, or
           Form 1040-SS, Part I, line 3 . . . . . . . . . . . . . . . . . . . . . . . .                                                 12               13038
      13   Deduction for one-half of self-employment tax.
           Multiply line 12 by 50% (0.50). Enter here and on Schedule 1 (Form 1040),
           line 15 . . . . . . . . . . . . . . . . . . . . . . . .                                13          6519
  For Paperwork Reduction Act Notice, see your tax return instructions.                                                           Schedule SE (Form 1040) 2023
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Schedule SE (Form 1040) 2023                                                                                                                            Page 2
    Part II   Optional Methods To Figure Net Earnings (see instructions)
Farm Optional Method. You may use this method only if (a) your gross farm income1 wasn’t more than
$9,840, or (b) your net farm profits2 were less than $7,103.
 14    Maximum income for optional methods . . . . . . . . . . . . . . . . . . . . .                                              14                    6,560
 15    Enter the smaller of: two-thirds (2/3) of gross farm income1 (not less than zero) or $6,560. Also, include
       this amount on line 4b above . . . . . . . . . . . . . . . . . . . . . . . .                                               15                       0
Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits3 were less than $7,103
and also less than 72.189% of your gross nonfarm income,4 and (b) you had net earnings from self-employment
of at least $400 in 2 of the prior 3 years. Caution: You may use this method no more than five times.
 16     Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . . . . . . .                                           16                       0
 17     Enter the smaller of: two-thirds (2/3) of gross nonfarm income4 (not less than zero) or the amount on
        line 16. Also, include this amount on line 4b above . . . . . . . . . . . . . . . . .                                     17                       0
1                                                                                   3
  From Sch. F, line 9; and Sch. K-1 (Form 1065), box 14, code B.                      From Sch. C, line 31; and Sch. K-1 (Form 1065), box 14, code A.
2                                                                                   4
  From Sch. F, line 34; and Sch. K-1 (Form 1065), box 14, code A—minus the amount     From Sch. C, line 7; and Sch. K-1 (Form 1065), box 14, code C.
  you would have entered on line 1b had you not used the optional method.
                                                                                                                               Schedule SE (Form 1040) 2023
  Form      8995                            Qualified Business Income Deduction                                                    OMB No. 1545-2294
                                                    Simplified Computation
                                                                 Attach to your tax return.
                                                                                                                                    2023
  Department of the Treasury                                                                                                       Attachment
  Internal Revenue Service            Go to www.irs.gov/Form8995 for instructions and the latest information.                      Sequence No. 55
  Name(s) shown on return                                                                                       Your taxpayer identification number
  LARRISSA BREWER                                                                                                          644 - 52 - 5529
  Note. You can claim the qualified business income deduction only if you have qualified business income from a qualified trade or
  business, real estate investment trust dividends, publicly traded partnership income, or a domestic production activities deduction
  passed through from an agricultural or horticultural cooperative. See instructions.
  Use this form if your taxable income, before your qualified business income deduction, is at or below $182,100 ($364,200 if married
  filing jointly), and you aren’t a patron of an agricultural or horticultural cooperative.
       1                             (a) Trade, business, or aggregation name                          (b) Taxpayer            (c) Qualified business
                                                                                                   identification number          income or (loss)
ii
iii
iv
       v
       2    Total qualified business income or (loss). Combine lines 1i through 1v,
            column (c)     . . . . . . . . . . . . . . . . . . . . . .                           2              85761
       3    Qualified business net (loss) carryforward from the prior year . . . . . . .         3 (                 0)
       4    Total qualified business income. Combine lines 2 and 3. If zero or less, enter -0-   4              85761
       5    Qualified business income component. Multiply line 4 by 20% (0.20) . . . . . . . . . . .                          5                17152
       6    Qualified REIT dividends and publicly traded partnership (PTP) income or (loss)
            (see instructions) . . . . . . . . . . . . . . . . . . . .                           6                   0
       7    Qualified REIT dividends and qualified PTP (loss) carryforward from the prior
            year . . . . . . . . . . . . . . . . . . . . . . . . .                               7 (                 0)
       8    Total qualified REIT dividends and PTP income. Combine lines 6 and 7. If zero
            or less, enter -0- . . . . . . . . . . . . . . . . . . . .                           8                   0
       9    REIT and PTP component. Multiply line 8 by 20% (0.20) . . . . . . . . . . . . . . .                                9                   0
      10    Qualified business income deduction before the income limitation. Add lines 5 and 9 . . . . . .                   10               17152
      11    Taxable income before qualified business income deduction (see instructions)         11             71911
      12    Enter your net capital gain, if any, increased by any qualified dividends
            (see instructions) . . . . . . . . . . . . . . . . . . . .                           12                  0
      13    Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . .            13             71911
      14    Income limitation. Multiply line 13 by 20% (0.20) . . . . . . . . . . . . . . . . . .                             14               14382
      15    Qualified business income deduction. Enter the smaller of line 10 or line 14. Also enter this amount on
            the applicable line of your return (see instructions) . . . . . . . . . . . . . . . . .                           15               14382
      16    Total qualified business (loss) carryforward. Combine lines 2 and 3. If greater than zero, enter -0- . .          16 (                 0)
      17    Total qualified REIT dividends and PTP (loss) carryforward. Combine lines 6 and 7. If greater than
            zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                         17 (                      0)
  For Privacy Act and Paperwork Reduction Act Notice, see instructions.                                                               Form 8995 (2023)
BNA
                  QBI CALCULATION