ENRIQUE CORUJO ESQUILIN and ZULEIKA ORTEGA GOMEZ

2024 Tax Year 2024

Tax Analysis
specially prepared for
ENRIQUE CORUJO ESQUILIN
and
ZULEIKA ORTEGA GOMEZ
Tax Year 2024

Accounting Firm CPA LLC

1235 Mount Vernon St
Orlando, FL 32803
email: HECTOR@ACCOUNTINGFIRMCPA.COM
Phone: (321) 332-1400

Information in this Client Presentation has been compiled from information in your tax return, which is based on information you have provided.
 ENRIQUE CORUJO ESQUILIN and ZULEIKA ORTEGA GOMEZ
Tax Year 2024

Your Bottom Line

"What is my bottom line? What is my effective tax rate?"
Refund Effective tax rate*

$2,188 2.75%
* Effective Tax Rate is an approximation of Tax divided by Income as a percentage.

"Why is the bottom line this amount?"

2023 2024 % Change Difference
Taxable Income $33,798 $40,665 20.32% $6,867
Total Tax $3,704 $6,397 72.71% $2,693
Payments & Credits $6,970 $8,585 23.17% $1,615
Bottom Line $3,266 $2,188 -33.01% -$1,078
refund refund

"How did my effective tax rate change?"

2023 2024 % Change Difference
Effective Tax Rate -0.71% 2.75% -487.32% 3.46%

"How did my tax situation change from last year?"

$45,000 2023 2024

$40,000

$35,000

$30,000

$25,000

$20,000

$15,000

$10,000

$5,000

$-
Taxable Income Total Tax Payments and Credits Bottom Line

Questions? Email me at HECTOR@ACCOUNTINGFIRMCPA.COM or give me a call at (321) 332-1400

 ENRIQUE CORUJO ESQUILIN and ZULEIKA ORTEGA GOMEZ
Tax Year 2024

Your Standard or Itemized Deductions

"What is my deduction this year?"
Deduction Applied* Deduction Type
$29,200 Standard
*How the standard or itemized deduction is applied depends on which is beneficial to your overall tax return or required by law.

"How did my deductions change from last year?"

2023 2024
Standard Standard
Deduction Applied
$27,700 $29,200

"How did my itemized deductions change from last year?"

$2,500
2023 2024

$2,000

$1,500

$1,000

$500

$-
Personal Total
Medical & Income or Real estate Gifts to Casualty &
property & Interest paid Misc Itemized
dental sales tax taxes charity theft losses
other taxes deductions
2023 $- $1,213 $- $244 $- $580 $- $- $2,037
2024 $- $1,116 $- $- $- $600 $- $- $1,716

If charts do not match total deductions, your return may have utilized the standard deduction or was subject to other limitations.

Questions? Email me at HECTOR@ACCOUNTINGFIRMCPA.COM or give me a call at (321) 332-1400

 ENRIQUE CORUJO ESQUILIN and ZULEIKA ORTEGA GOMEZ
Tax Year 2024

Your 2-Year Comparison Data

Summary

Items Affecting Your Bottom Line 2023 2024 Difference % Difference

Total Income $ 61,498 $ 72,491 $ 10,993 18%
Adjustments to Income $ - $ 2,555 $ 2,555
Adjusted Gross Income (AGI) $ 61,498 $ 69,936 $ 8,438 14%
Standard or Itemized Deductions $ 27,700 $ 29,200 $ 1,500 5%
Qualified Business Income Deduction $ - $ 71 $ 71
Taxable Income $ 33,798 $ 40,665 $ 6,867 20%
Total Tax $ 3,704 $ 6,397 $ 2,693 73%
Payments and Credits $ 6,970 $ 8,585 $ 1,615 23%
Penalties $ - $ - $ -
Bottom Line $ 3,266 $ 2,188 $ (1,078) -33%

Detail of Featured Line Items

Sources of Income 2023 2024 Difference % Difference

Wages, Salaries, Tips $ 60,588 $ 68,923 $ 8,335 14%
Interest & Ordinary Dividends $ - $ - $ -
State Tax Refund $ - $ - $ -
Schedule C (all) $ - $ 2,911 $ 2,911
Capital Gains (losses) $ - $ - $ -
IRA Taxable Distributions $ - $ - $ -
Pension Taxable Distributions $ 910 $ 657 $ (253) -28%
Rents and Royalty Income $ - $ - $ -
Partnerships, SCorps, etc. $ - $ - $ -
Farm Income $ - $ - $ -
Social Security (taxable) $ - $ - $ -
Other Income $ - $ - $ -
Total Income $ 61,498 $ 72,491 $ 10,993 18%

Itemized Deductions 2023 2024 Difference % Difference

Medical & dental $ - $ - $ -
Income or sales tax $ 1,213 $ 1,116 $ (97) -8%
Real estate taxes $ - $ - $ -
Personal property & other taxes $ 244 $ - $ (244) -100%
Interest paid $ - $ - $ -
Gifts to charity $ 580 $ 600 $ 20 3%
Casualty & theft losses $ - $ - $ -
Misc $ - $ - $ -
Total Itemized deductions $ 2,037 $ 1,716 $ (321) -16%

Taxes 2023 2024 Difference % Difference

Income Tax $ 3,613 $ 4,417 $ 804 22%
Additional Income Tax $ - $ 1,503 $ 1,503
Self-Employment Tax $ - $ 411 $ 411
Alternative Minimum Tax (AMT) $ - $ - $ -
Other Taxes $ 91 $ 66 $ (25) -27%
Total Tax $ 3,704 $ 6,397 $ 2,693 73%

Questions? Email me at HECTOR@ACCOUNTINGFIRMCPA.COM or give me a call at (321) 332-1400

 ENRIQUE CORUJO ESQUILIN and ZULEIKA ORTEGA GOMEZ
Tax Year 2024

Personalized Tax Advice

Below you will find a list of recommendations that offer potential opportunities to save on your taxes
next year. We created this list for you based on the information in your 2024 tax return. If you have
any questions about anything on this list, please don't hesitate to contact our firm. Also, you have
received a copy of your tax return. Keep a copy of your return and your supporting documentation for
at least three years or more after you file your tax return.

q You had a large federal tax refund. You may wish to consider reducing your federal income
tax withholding by filing a new Form W-4 with your employer.

q Be sure to maintain a separate business checking account to refrain from mixing personal
and business expenses together.

q Be sure to keep a detailed annual mileage record for all vehicles used in your business. The
record should include your business's name, the business and the total miles for the year,
and the business trip purpose.

q You incurred an additional tax on a qualified retirement plan (including an IRA) or other tax-
favored account for 2024. Consult with us for tax planning strategies to avoid this additional
tax in the future.

q You may be eligible to reduce your future tax liability and save for your retirement by
contributing to a traditional IRA, starting in 2025.

q Consider taking some college courses to enhance your job skills. You could possibly
receive a tax benefit on the supplies, books and tuition expenses for the college courses.

q You repaid all or part of the healthcare subsidy you received from the Health Insurance
Marketplace in the amount of $1,503 for 2024. Be sure to notify the Health Insurance
Marketplace if your income rises during the year, or if you have other significant changes
that would affect your health insurance, in order to avoid having to pay back the healthcare
subsidy you received during the year.

Thank you again for your tax business this year. We look forward to meeting your future needs.
 Accounting Firm CPA LLC
1235 Mount Vernon St
Orlando, FL 32803
(321) 332-1400
HECTOR@ACCOUNTINGFIRMCPA.COM

March 25, 2025

ENRIQUE CORUJO ESQUILIN and ZULEIKA ORTEGA GOMEZ

4313 DELEON ST
HAINES CITY, FL 33844

Dear ENRIQUE and ZULEIKA,

Please find enclosed copies of your tax return(s) for the tax year ended December 31,
2024. Instructions for filing your return(s) are attached for your convenience. Retain the
copies for your records.

Your advance payment of the premium tax credit under the Affordable Care Act of
$8,118.00 that went to the insurance company is greater than your actual premium tax
credit of $6,615.00. Consequently, the excess of $1,503.00 has increased the amount
owed on your tax return.

The federal income tax return will be electronically filed, do not mail the enclosed copy,
but retain it for your records.
Form 1040 Federal Individual Income Tax Return

We prepared your returns based on the information you provided us. Please review the
returns carefully to ensure that there are no omissions or misstatements of material facts.

If you have any questions about your tax returns, please contact us. We appreciate this
opportunity to serve you.

Sincerely,

HECTOR L CRUZ CPA

 Tax Summary and Instructions for Filing
2024 Federal Individual Income Tax Return

Summary of Federal Information:

Federal adjusted gross income ............................................ $ 69,936.00

Federal taxable income ........................................................ $ 40,665.00
Federal refund ...................................................................... $ 2,188.00

Your return will be electronically filed.

Your federal refund of $2,188.00 will be directly deposited in your bank account.
 Accounting Firm CPA LLC
1235 Mount Vernon St
Orlando, FL 32803
(321) 332-1400
HECTOR@ACCOUNTINGFIRMCPA.COM

March 25, 2025

ENRIQUE CORUJO ESQUILIN and ZULEIKA ORTEGA GOMEZ

4313 DELEON ST
HAINES CITY, FL 33844

Dear ENRIQUE and ZULEIKA,

This letter is to confirm our understanding of the terms of our agreement and outline the
nature and extent of services we will provide. Based upon the information you furnish to
us, we will prepare your Federal and applicable state income tax returns for 2024.

We will not audit or verify the data you submit to us, although we may ask you for
clarification when necessary. All the information you submit to us will, to the best of your
knowledge, be correct and complete and include all other information necessary for the
completion of your tax return.

We will also prepare 2025 estimated tax vouchers if required, based on your income and
withholding taxes for 2024. If you anticipate a substantial change in income or
withholding taxes for 2025, please advise us as soon as possible. We will then determine
whether an adjustment should be made to your tax estimates.

Your returns are subject to review by the taxing authorities. Any items that may be
resolved against you by the examining agent are subject to certain rights of appeal. In the
event of an examination, we will be available upon request to represent you, or to review
the results of any examination. Billing for these additional services will be at our standard
rates.

The charges for our services are based on our fee schedule and the complexity of the
returns.

You have the final responsibility for your income tax returns. Please review them carefully
before you sign and mail them.

If the above is in accordance with your understanding of the terms and conditions of our
agreement, please sign and return a copy of this letter.
__________________________________________
HECTOR L CRUZ CPA

Accepted by:

___________________________________________
Client signature

____________________________________________
Date
 Consent to Disclosure of Tax Return Information

HECTOR L CRUZ CPA (“we”, “us” and “our)

Printed name of tax preparer

Federal law requires this consent form be provided to you (“you” refers to each taxpayer,
if more than one). Unless authorized by law, we cannot use your tax return information for
purposes other than the preparation and filing of your tax return without your consent. If
you consent to the disclosure of your tax return information, Federal law may not protect
your tax return information from further use or distribution.

You are not required to complete this form to engage our tax return preparation services.
If we obtain your signature on this form by conditioning our tax return preparation
services on your consent, your consent will not be valid. Your consent is valid for the
amount of time that you specify. If you do not specify the duration of your consent, your
consent is valid for one year from the date of signature.

This consent authorizes the disclosure of a copy of your entire tax return or all information
contained within your tax return to [insert to whom the disclosures will be made] for the
purpose of [describe the product or service for which the tax return information will be
used].

If you would like us to use your tax return information to determine whether these
services may be available to you while we are preparing your return, please sign and date
this consent to the use of your tax return information.

By signing below, you (including each of you if there is more than one taxpayer) authorize
us to disclose the information you provide to us during the preparation of your 2024 tax
return to [insert to whom the disclosures will be made] for the purpose of providing the
services described above.

Printed Name of Taxpayer: ENRIQUE CORUJO ESQUILIN

Taxpayer Signature: ____________________________________ Date: ____________

Printed Name of Joint Taxpayer: ZULEIKA ORTEGA GOMEZ

Joint Taxpayer Signature: ________________________________ Date: ___________

If you believe your tax return information has been disclosed or used improperly in a
manner unauthorized by law or without your permission, you may contact the Treasury
Inspector General for Tax Administration (TIGTA) at https://www.treasury.gov/tigta/.
 Accounting Firm CPA LLC
1235 Mount Vernon St
Orlando, FL 32803
(321) 332-1400
HECTOR@ACCOUNTINGFIRMCPA.COM

________________________________________________________________________

March 25, 2025

ENRIQUE CORUJO ESQUILIN and ZULEIKA ORTEGA GOMEZ

4313 DELEON ST
HAINES CITY, FL 33844

Statement of Charges for Services Rendered:

Tax Preparation Fees:

Tax Preparation $ 250.00

Total fee $ 250.00

Form 8879 IRS e-file Signature Authorization
(Rev. January 2021) OMB No. 1545-0074
▶ERO must obtain and retain completed Form 8879.
Department of the Treasury
▶ Go to www.irs.gov/Form8879 for the latest information.
Internal Revenue Service

▲
Submission Identification Number (SID)
Taxpayer’s name Social security number

ENRIQUE CORUJO ESQUILIN 596-26-4048

Spouse’s name Spouse’s social security number
ZULEIKA ORTEGA GOMEZ 597-12-6923
Part I Tax Return Information — Tax Year Ending December 31, 2024 (Enter year you are authorizing.)
Enter whole dollars only on lines 1 through 5.
Note: Form 1040-SS filers use line 4 only. Leave lines 1, 2, 3, and 5 blank.
1 Adjusted gross income . . . . . . . . . . . . . . . . . . . . . . . . . . 1 69,936.
2 Total tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2,397.
3 Federal income tax withheld from Form(s) W-2 and Form(s) 1099 . . . . . . . . . . . . . 3 4,585.
4 Amount you want refunded to you . . . . . . . . . . . . . . . . . . . . . . 4 2,188.
5 Amount you owe . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Part II Taxpayer Declaration and Signature Authorization (Be sure you get and keep a copy of your return)
Under penalties of perjury, I declare that I have examined a copy of the income tax return (original or amended) I am now authorizing, and to the best of
my knowledge and belief, it is true, correct, and complete. I further declare that the amounts in Part I above are the amounts from the income tax
return (original or amended) I am now authorizing. I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO)
to send my return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason
for any delay in processing the return or refund, and (c) the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial
Agent to initiate an ACH electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for
payment of my federal taxes owed on this return and/or a payment of estimated tax, and the financial institution to debit the entry to this account. This
authorization is to remain in full force and effect until I notify the U.S. Treasury Financial Agent to terminate the authorization. To revoke (cancel) a
payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537. Payment cancellation requests must be received no later than 2
business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of
taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I further acknowledge that the
personal identification number (PIN) below is my signature for the income tax return (original or amended) I am now authorizing and, if applicable, my
Electronic Funds Withdrawal Consent.
Taxpayer’s PIN: check one box only
6 4 0 4 8
I authorize Accounting Firm CPA LLC to enter or generate my PIN as my
Enter five digits, but
ERO firm name don’t enter all zeros
signature on the income tax return (original or amended) I am now authorizing.
I will enter my PIN as my signature on the income tax return (original or amended) I am now authorizing. Check this box only
if you are entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III
below.
Your signature ▶ Date ▶

Spouse’s PIN: check one box only

I authorize Accounting Firm CPA LLC to enter or generate my PIN 2 6 9 2 3 as my
ERO firm name Enter five digits, but
signature on the income tax return (original or amended) I am now authorizing. don’t enter all zeros

I will enter my PIN as my signature on the income tax return (original or amended) I am now authorizing. Check this box only
if you are entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III
below.

Spouse’s signature ▶ Date ▶

Practitioner PIN Method Returns Only—continue below
Part III Certification and Authentication — Practitioner PIN Method Only
ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN. 5 0 3 9 7 4 6 0 8 3 1
Don’t enter all zeros

I certify that the above numeric entry is my PIN, which is my signature for the electronic individual income tax return (original or amended) I am now
authorized to file for tax year indicated above for the taxpayer(s) indicated above. I confirm that I am submitting this return in accordance with the
requirements of the Practitioner PIN method and Pub. 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns.

ERO’s signature ▶ Date ▶

ERO Must Retain This Form — See Instructions
Don’t Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see your tax return instructions. BAA REV 03/13/25 PRO Form 8879 (Rev. 01-2021)
 1040 U.S. Individual Income Tax Return 2024
Form Department of the Treasury—Internal Revenue Service

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

For the year Jan. 1–Dec. 31, 2024, or other tax year beginning , 2024, ending , 20 See separate instructions.
Your first name and middle initial Last name Your social security number
ENRIQUE CORUJO ESQUILIN 596 26 4048
If joint return, spouse’s first name and middle initial Last name Spouse’s social security number
ZULEIKA ORTEGA GOMEZ 597 12 6923
Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Presidential Election Campaign
4313 DELEON ST 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
HAINES CITY FL 33844 box below will not change
Foreign country name Foreign province/state/county Foreign postal code your tax or refund.
You Spouse

Filing Status Single Head of household (HOH)

Married filing jointly (even if only one had income)
Check only
one box. Married filing separately (MFS) Qualifying surviving spouse (QSS)
If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QSS box, enter the child’s name if the
qualifying person is a child but not your dependent:
If treating a nonresident alien or dual-status alien spouse as a U.S. resident for the entire tax year, check the box and enter
their name (see instructions and attach statement if required):

Digital At any time during 2024, 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 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, 1960 Are blind Spouse: Was born before January 2, 1960 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 ZULYAM N CORUJO-ORTEGA 597-88-8594 Daughter
dependents, ZULEINYS J CORUJO ORTEGA 176-57-2128 Daughter
see instructions
and check
here . .

Income 1a Total amount from Form(s) W-2, box 1 (see instructions) . . . . . . . . . . . . . 1a 68,923.
b Household employee wages not reported on Form(s) W-2 . . . . . . . . . . . . . 1b
Attach Form(s)
W-2 here. Also c Tip income not reported on line 1a (see instructions) . . . . . . . . . . . . . . 1c
attach Forms d Medicaid waiver payments not reported on Form(s) W-2 (see instructions) . . . . . . . . 1d
W-2G and
1099-R if tax e Taxable dependent care benefits from Form 2441, line 26 . . . . . . . . . . . . 1e
was withheld. f Employer-provided adoption benefits from Form 8839, line 29 . . . . . . . . . . . 1f
If you did not g Wages from Form 8919, line 6 . . . . . . . . . . . . . . . . . . . . . 1g
get a Form
W-2, see
h Other earned income (see instructions) . . . . . . . . . . . . . . . . . . 1h 0.
instructions. i Nontaxable combat pay election (see instructions) . . . . . . . 1i
z Add lines 1a through 1h . . . . . . . . . . . . . . . . . . . . . . 1z 68,923.
Attach Sch. B 2a Tax-exempt interest . . . 2a b Taxable interest . . . . . 2b
if required. 3a Qualified dividends . . . 3a b Ordinary dividends . . . . . 3b
4a IRA distributions . . . . 4a b Taxable amount . . . . . . 4b
Standard
Deduction for— 5a Pensions and annuities . . 5a b Taxable amount . . . . . . 5b 657.
• Single or 6a Social security benefits . . 6a b Taxable amount . . . . . . 6b
Married filing
separately, c If you elect to use the lump-sum election method, check here (see instructions) . . . . .
$14,600 7 Capital gain or (loss). Attach Schedule D if required. If not required, check here . . . . . 7
• Married filing
jointly or 8 Additional income from Schedule 1, line 10 . . . . . . . . . . . . . . . . . 8 2,911.
Qualifying
surviving spouse, 9 Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income . . . . . . . . . . 9 72,491.
$29,200 10 Adjustments to income from Schedule 1, line 26 . . . . . . . . . . . . . . . 10 2,555.
• Head of
household, 11 Subtract line 10 from line 9. This is your adjusted gross income . . . . . . . . . . 11 69,936.
$21,900
• If you checked
12 Standard deduction or itemized deductions (from Schedule A) . . . . . . . . . . 12 29,200.
any box under 13 Qualified business income deduction from Form 8995 or Form 8995-A . . . . . . . . . 13 71.
Standard
Deduction, 14 Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . . 14 29,271.
see instructions.
15 Subtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income . . . . . 15 40,665.
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Form 1040 (2024)
Form 1040 (2024) Page 2

Tax and 16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3 . . 16 4,417.
Credits 17 Amount from Schedule 2, line 3 . . . . . . . . . . . . . . . . . . . . 17 1,503.
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . . 18 5,920.
19 Child tax credit or credit for other dependents from Schedule 8812 . . . . . . . . . . 19 4,000.
20 Amount from Schedule 3, line 8 . . . . . . . . . . . . . . . . . . . . 20
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . 21 4,000.
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . . 22 1,920.
23 Other taxes, including self-employment tax, from Schedule 2, line 21 . . . . . . . . . 23 477.
24 Add lines 22 and 23. This is your total tax . . . . . . . . . . . . . . . . . 24 2,397.
Payments 25 Federal income tax withheld from:
a Form(s) W-2 . . . . . . . . . . . . . . . . . . 25a 4,453.
b Form(s) 1099 . . . . . . . . . . . . . . . . . . 25b 132.
c Other forms (see instructions) . . . . . . . . . . . . . 25c
d Add lines 25a through 25c . . . . . . . . . . . . . . . . . . . . . . 25d 4,585.
If you have a 26 2024 estimated tax payments and amount applied from 2023 return . . . . . . . . . . 26
qualifying child, 27 Earned income credit (EIC) . . . . . . . . . . . .No. . 27
attach Sch. EIC.
28 Additional child tax credit from Schedule 8812 . . . . . . . . 28
29 American opportunity credit from Form 8863, line 8 . . . . . . . 29
30 Reserved for future use . . . . . . . . . . . . . . . 30
31 Amount from Schedule 3, line 15 . . . . . . . . . . . . 31
32 Add lines 27, 28, 29, and 31. These are your total other payments and refundable credits . . 32
33 Add lines 25d, 26, and 32. These are your total payments . . . . . . . . . . . . 33 4,585.
Refund 34 If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid . . 34 2,188.
35a Amount of line 34 you want refunded to you. If Form 8888 is attached, check here . . . . 35a 2,188.
Direct deposit? b Routing number 0 6 3 1 0 0 2 7 7 c Type: Checking Savings
See instructions.
d Account number 8 9 8 1 4 0 5 2 3 8 4 0
36 Amount of line 34 you want applied to your 2025 estimated tax . . . 36
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
38 Estimated tax penalty (see instructions) . . . . . . . . . . 38
Third Party Do you want to allow another person to discuss this return with the IRS? See
Designee instructions . . . . . . . . . . . . . . . . . . . . . Yes. Complete below. 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
Joint return? EMPLOYEE (see inst.)
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.)
EMPLOYEE
Phone no. Email address
Preparer’s name Preparer’s signature Date PTIN Check if:
Paid HECTOR L CRUZ CPA HECTOR L CRUZ CPA 03/25/2025 P00893588 Self-employed
Preparer
Firm’s name Accounting Firm CPA LLC Phone no. (321)332-1400
Use Only
Firm’s address 1235 Mount Vernon St Orlando FL 32803 Firm’s EIN 27-1160831
Go to www.irs.gov/Form1040 for instructions and the latest information. BAA REV 03/13/25 PRO Form 1040 (2024)
SCHEDULE 1 OMB No. 1545-0074
Additional Income and Adjustments to Income
(Form 1040)
Department of the Treasury
Attach to Form 1040, 1040-SR, or 1040-NR. 2024
Attachment
Internal Revenue Service Go to www.irs.gov/Form1040 for instructions and the latest information. Sequence No. 01
Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number
ENRIQUE CORUJO ESQUILIN & ZULEIKA ORTEGA GOMEZ 596-26-4048
For 2024, enter the amount reported to you on Form(s) 1099-K that was included in error or for personal
items sold at a loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note: The remaining amounts reported to you on Form(s) 1099-K should be reported elsewhere on your return depending on the
nature of the transaction. See www.irs.gov/1099k.
Part I Additional Income
1 Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . . . 1
2a Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
b Date of original divorce or separation agreement (see instructions):
3 Business income or (loss). Attach Schedule C . . . . . . . . . . . . . . . . . . . 3 2,911.
4 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . . . 4
5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . . . . . 5
6 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . . . . . . . 6
7 Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Other income:
a Net operating loss . . . . . . . . . . . . . . . . . . . . 8a ( )
b Gambling . . . . . . . . . . . . . . . . . . . . . . . 8b
c Cancellation of debt . . . . . . . . . . . . . . . . . . . 8c
d Foreign earned income exclusion from Form 2555 . . . . . . . . . 8d ( )
e Income from Form 8853 . . . . . . . . . . . . . . . . . . 8e
f Income from Form 8889 . . . . . . . . . . . . . . . . . . 8f
g Alaska Permanent Fund dividends . . . . . . . . . . . . . . 8g
h Jury duty pay . . . . . . . . . . . . . . . . . . . . . 8h
i Prizes and awards . . . . . . . . . . . . . . . . . . . . 8i
j Activity not engaged in for profit income . . . . . . . . . . . . 8j
k Stock options . . . . . . . . . . . . . . . . . . . . . 8k
l Income from the rental of personal property if you engaged in the rental for
profit but were not in the business of renting such property . . . . . . 8l
m Olympic and Paralympic medals and USOC prize money (see instructions) . 8m
n Section 951(a) inclusion (see instructions) . . . . . . . . . . . . 8n
o Section 951A(a) inclusion (see instructions) . . . . . . . . . . . . 8o
p Section 461(l) excess business loss adjustment . . . . . . . . . . 8p
q Taxable distributions from an ABLE account (see instructions) . . . . . 8q
r Scholarship and fellowship grants not reported on Form W-2 . . . . . . 8r
s Nontaxable amount of Medicaid waiver payments included on Form 1040, line
1a or 1d . . . . . . . . . . . . . . . . . . . . . . . 8s ( )
t Pension or annuity from a nonqualifed deferred compensation plan or a
nongovernmental section 457 plan . . . . . . . . . . . . . . 8t
u Wages earned while incarcerated . . . . . . . . . . . . . . . 8u
v Digital assets received as ordinary income not reported elsewhere. See
instructions . . . . . . . . . . . . . . . . . . . . . . 8v
z Other income. List type and amount:
8z
9 Total other income. Add lines 8a through 8z . . . . . . . . . . . . . . . . . . . 9
10 Combine lines 1 through 7 and 9. This is your additional income. Enter here and on Form 1040,
1040-SR, or 1040-NR, line 8 . . . . . . . . . . . . . . . . . . . . . . . . 10 2,911.
For Paperwork Reduction Act Notice, see your tax return instructions. Schedule 1 (Form 1040) 2024
Schedule 1 (Form 1040) 2024 Page 2
Part II Adjustments to Income
11 Educator expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach
Form 2106 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Health savings account deduction. Attach Form 8889 . . . . . . . . . . . . . . . . 13
14 Moving expenses for members of the Armed Forces. Attach Form 3903 . . . . . . . . . . 14
15 Deductible part of self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . 15 206.
16 Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . . . . . 16
17 Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . . . 17 2,349.
18 Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . . 18
19a Alimony paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19a
b Recipient’s SSN . . . . . . . . . . . . . . . . . . . . . .
c Date of original divorce or separation agreement (see instructions):
20 IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
21 Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . . . 21
22 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . 22
23 Archer MSA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . 23
24 Other adjustments:
a Jury duty pay (see instructions) . . . . . . . . . . . . . . . 24a
b Deductible expenses related to income reported on line 8l from the rental of
personal property engaged in for profit . . . . . . . . . . . . . 24b
c Nontaxable amount of the value of Olympic and Paralympic medals and USOC
prize money reported on line 8m . . . . . . . . . . . . . . . 24c
d Reforestation amortization and expenses . . . . . . . . . . . . 24d
e Repayment of supplemental unemployment benefits under the Trade Act of
1974 . . . . . . . . . . . . . . . . . . . . . . . . 24e
f Contributions to section 501(c)(18)(D) pension plans . . . . . . . . . 24f
g Contributions by certain chaplains to section 403(b) plans . . . . . . . 24g
h Attorney fees and court costs for actions involving certain unlawful
discrimination claims (see instructions) . . . . . . . . . . . . . 24h
i Attorney fees and court costs you paid in connection with an award from the
IRS for information you provided that helped the IRS detect tax law violations 24i
j Housing deduction from Form 2555 . . . . . . . . . . . . . . 24j
k Excess deductions of section 67(e) expenses from Schedule K-1 (Form 1041) 24k
z Other adjustments. List type and amount:
24z
25 Total other adjustments. Add lines 24a through 24z . . . . . . . . . . . . . . . . . 25
26 Add lines 11 through 23 and 25. These are your adjustments to income. Enter here and on Form
1040, 1040-SR, or 1040-NR, line 10 . . . . . . . . . . . . . . . . . . . . . . 26 2,555.
BAA REV 03/13/25 PRO Schedule 1 (Form 1040) 2024
SCHEDULE 2 OMB No. 1545-0074
Additional Taxes
(Form 1040)
Department of the Treasury
Attach to Form 1040, 1040-SR, or 1040-NR. 2024
Attachment
Internal Revenue Service Go to www.irs.gov/Form1040 for instructions and the latest information. Sequence No. 02
Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number
ENRIQUE CORUJO ESQUILIN & ZULEIKA ORTEGA GOMEZ 596-26-4048
Part I Tax
1 Additions to tax:

a Excess advance premium tax credit repayment. Attach Form 8962 . . . . 1a 1,503.
b Repayment of new clean vehicle credit(s) transferred to a registered dealer
from Schedule A (Form 8936), Part II. Attach Form 8936 and Schedule A (Form
8936) . . . . . . . . . . . . . . . . . . . . . . . . 1b

c Repayment of previously owned clean vehicle credit(s) transferred to a

registered dealer from Schedule A (Form 8936), Part IV. Attach Form 8936 and
Schedule A (Form 8936) . . . . . . . . . . . . . . . . . . 1c

d Recapture of net EPE from Form 4255, line 2a, column (l) . . . . . . . 1d

e Excessive payments (EP) from Form 4255. Check applicable box and enter
amount.
(i) Line 1a, column (n) (ii) Line 1c, column (n)
(iii) Line 1d, column (n) (iv) Line 2a, column (n) . . . . 1e

f 20% EP from Form 4255. Check applicable box and enter amount. See
instructions.
(i) Line 1a, column (o) (ii) Line 1c, column (o)
(iii) Line 1d, column (o) (iv) Line 2a, column (o) . . . . 1f

y Other additions to tax (see instructions): 1y

z Add lines 1a through 1y . . . . . . . . . . . . . . . . . . . . . . . . . . 1z 1,503.

2 Alternative minimum tax. Attach Form 6251 . . . . . . . . . . . . . . . . . . . 2
3 Add lines 1z and 2. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 17 . . . . . . . 3 1,503.
Part II Other Taxes
4 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . . . . . . 4 411.
5 Social security and Medicare tax on unreported tip income. Attach Form 4137 5

6 Uncollected social security and Medicare tax on wages. Attach Form 8919 . 6

7 Total additional social security and Medicare tax. Add lines 5 and 6 . . . . . . . . . . . 7

8 Additional tax on IRAs or other tax-favored accounts. Attach Form 5329 if required.
If not required, check here . . . . . . . . . . . . . . . . . . . . . . . . 8 66.
9 Household employment taxes. Attach Schedule H . . . . . . . . . . . . . . . . . 9

10 Repayment of first-time homebuyer credit. Attach Form 5405 if required . . . . . . . . . . 10

11 Additional Medicare Tax. Attach Form 8959 . . . . . . . . . . . . . . . . . . . 11

12 Net investment income tax. Attach Form 8960 . . . . . . . . . . . . . . . . . . 12

13 Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance from Form
W-2, box 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

14 Interest on tax due on installment income from the sale of certain residential lots and timeshares . . 14

15 Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000 . 15
16 Recapture of low-income housing credit. Attach Form 8611 . . . . . . . . . . . . . . 16
(continued on page 2)
For Paperwork Reduction Act Notice, see your tax return instructions. Schedule 2 (Form 1040) 2024
Schedule 2 (Form 1040) 2024 Page 2
Part II Other Taxes (continued)
17 Other additional taxes:

a Recapture of other credits. List type, form number, and amount:

17a

b Recapture of federal mortgage subsidy, if you sold your home see instructions 17b

c Additional tax on HSA distributions. Attach Form 8889 . . . . . . . . 17c

d Additional tax on an HSA because you didn’t remain an eligible individual.

Attach Form 8889 . . . . . . . . . . . . . . . . . . . . 17d

e Additional tax on Archer MSA distributions. Attach Form 8853 . . . . . 17e

f Additional tax on Medicare Advantage MSA distributions. Attach Form 8853 17f

g Recapture of a charitable contribution deduction related to a fractional interest

in tangible personal property . . . . . . . . . . . . . . . . 17g

h Income you received from a nonqualified deferred compensation plan that fails
to meet the requirements of section 409A . . . . . . . . . . . . 17h

i Compensation you received from a nonqualified deferred compensation plan

described in section 457A . . . . . . . . . . . . . . . . . 17i

j Section 72(m)(5) excess benefits tax . . . . . . . . . . . . . . 17j

k Golden parachute payments . . . . . . . . . . . . . . . . 17k

l Tax on accumulation distribution of trusts . . . . . . . . . . . . 17l

m Excise tax on insider stock compensation from an expatriated corporation . 17m

n Look-back interest under section 167(g) or 460(b) from Form 8697 or 8866 . 17n

o Tax on non-effectively connected income for any part of the year you were a
nonresident alien from Form 1040-NR . . . . . . . . . . . . . 17o

p Any interest from Form 8621, line 16f, relating to distributions from, and
dispositions of, stock of a section 1291 fund . . . . . . . . . . . 17p

q Any interest from Form 8621, line 24 . . . . . . . . . . . . . . 17q

z Any other taxes. List type and amount:

17z

18 Total additional taxes. Add lines 17a through 17z . . . . . . . . . . . . . . . . . . 18

19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 19

20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20

21 Add lines 4, 7 through 16, 18, and 19. These are your total other taxes. Enter here and on Form 1040
or 1040-SR, line 23, or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . . 21 477.
BAA REV 03/13/25 PRO Schedule 2 (Form 1040) 2024
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REV 03/13/25 PRO #3ZC"Y$CÿÿhiWÿQL7LjÿL7
SCHEDULE SE OMB No. 1545-0074
(Form 1040) Self-Employment Tax
Department of the Treasury Attach to Form 1040, 1040-SR, 1040-SS, or 1040-NR.
2024
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
ENRIQUE CORUJO ESQUILIN with self-employment income 596-26-4048
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
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 ( )
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 2,911.
3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . . . . 3 2,911.
4a If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3 . 4a 2,688.
Note: If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.
b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here . . . . . 4b
c Combine lines 4a and 4b. If less than $400, stop; you don’t owe self-employment tax. Exception: If
less than $400 and you had church employee income, enter -0- and continue . . . . . . . . 4c 2,688.
5a Enter your church employee income from Form W-2. See instructions for
definition of church employee income . . . . . . . . . . . . . 5a
b Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- . . . . . . . . . . . . . 5b 0.
6 Add lines 4c and 5b . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 2,688.
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 2024 . . . . . . . . . . . 7 168,600
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 $168,600 or more, skip lines
8b through 10, and go to line 11 . . . . . . . . . . . . . . . 8a 69,393.
b Unreported tips subject to social security tax from Form 4137, line 10 . . . 8b
c Wages subject to social security tax from Form 8919, line 10 . . . . . . 8c
d Add lines 8a, 8b, and 8c . . . . . . . . . . . . . . . . . . . . . . . . . . 8d 69,393.
9 Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11 . . . . 9 99,207.
10 Multiply the smaller of line 6 or line 9 by 12.4% (0.124) . . . . . . . . . . . . . . . . 10 333.
11 Multiply line 6 by 2.9% (0.029) . . . . . . . . . . . . . . . . . . . . . . . . 11 78.
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 . . . . . . . . . . . . . . . . . . . . . . . . 12 411.
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 . . . . . . . . . . . . . . . . . . . . . . . . 13 206.
For Paperwork Reduction Act Notice, see your tax return instructions. Schedule SE (Form 1040) 2024
Schedule SE (Form 1040) 2024 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
$10,380, or (b) your net farm profits2 were less than $7,493.
14 Maximum income for optional methods . . . . . . . . . . . . . . . . . . . . . 14 6,920
15 Enter the smaller of: two-thirds (2/3) of gross farm income1 (not less than zero) or $6,920. Also, include
this amount on line 4b above . . . . . . . . . . . . . . . . . . . . . . . . 15
Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits3 were less than $7,493
and also less than 72.189% of your gross nonfarm income,4 and (b) you had net earnings from self-employment
of at least $400 in 2 of the prior 3 years. Caution: You may use this method no more than five times.
16 Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . . . . . . . 16
17 Enter the smaller of: two-thirds (2/3) of gross nonfarm income4 (not less than zero) or the amount on
line 16. Also, include this amount on line 4b above . . . . . . . . . . . . . . . . . 17
1 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.

BAA REV 03/13/25 PRO Schedule SE (Form 1040) 2024

SCHEDULE 8812 Credits for Qualifying Children OMB No. 1545-0074
(Form 1040) and Other Dependents
Attach to Form 1040, 1040-SR, or 1040-NR.
2024
Department of the Treasury Attachment
Internal Revenue Service Go to www.irs.gov/Schedule8812 for instructions and the latest information. Sequence No. 47
Name(s) shown on return Your social security number
ENRIQUE CORUJO ESQUILIN & ZULEIKA ORTEGA GOMEZ 596-26-4048
Part I Child Tax Credit and Credit for Other Dependents
1 Enter the amount from line 11 of your Form 1040, 1040-SR, or 1040-NR . . . . . . . . . . . . 1 69,936.
2a Enter income from Puerto Rico that you excluded . . . . . . . . . . . 2a
b Enter the amounts from lines 45 and 50 of your Form 2555 . . . . . . . . 2b 0.
c Enter the amount from line 15 of your Form 4563 . . . . . . . . . . . 2c
d Add lines 2a through 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d 0.
3 Add lines 1 and 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 69,936.
4 Number of qualifying children under age 17 with the required social security number 4 2
5 Multiply line 4 by $2,000 . . . . . . . . . . . . . . . . . . . . . . . . . . 5 4,000.
6 Number of other dependents, including any qualifying children who are not under age
17 or who do not have the required social security number . . . . . . . . 6 0
Caution: Do not include yourself, your spouse, or anyone who is not a U.S. citizen, U.S. national, or U.S. resident
alien. Also, do not include anyone you included on line 4.
7 Multiply line 6 by $500 . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Add lines 5 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 4,000.
9 Enter the amount shown below for your filing status.
• Married filing jointly—$400,000
• All other filing statuses—$200,000 } . . . . . . . . . . . . . . . . . . . . . . 9 400,000.
10 Subtract line 9 from line 3.

}
• If zero or less, enter -0-.
• If more than zero and not a multiple of $1,000, enter the next multiple of $1,000. For
example, if the result is $425, enter $1,000; if the result is $1,025, enter $2,000, etc. . . . . . . . 10 0.
11 Multiply line 10 by 5% (0.05) . . . . . . . . . . . . . . . . . . . . . . . . . 11 0.
12 Is the amount on line 8 more than the amount on line 11? . . . . . . . . . . . . . . . . . 12 4,000.
No. STOP. You cannot take the child tax credit, credit for other dependents, or additional child tax credit.
Skip Parts II-A and II-B. Enter -0- on lines 14 and 27.
Yes. Subtract line 11 from line 8. Enter the result.
13 Enter the amount from Credit Limit Worksheet A . . . . . . . . . . . . . . . . . . 13 5,920.
14 Enter the smaller of line 12 or line 13. This is your child tax credit and credit for other dependents . . . 14 4,000.
Enter this amount on Form 1040, 1040-SR, or 1040-NR, line 19.
If the amount on line 12 is more than the amount on line 14, you may be able to take the additional child tax credit
on Form 1040, 1040-SR, or 1040-NR, line 28. Complete your Form 1040, 1040-SR, or 1040-NR through line 27
(also complete Schedule 3, line 11) before completing Part II-A.
For Paperwork Reduction Act Notice, see your tax return instructions. BAA REV 03/13/25 PRO Schedule 8812 (Form 1040) 2024
Schedule 8812 (Form 1040) 2024 Page 2
Part II-A Additional Child Tax Credit for All Filers
Caution: If you file Form 2555, you cannot claim the additional child tax credit.
15 Check this box if you do not want to claim the additional child tax credit. Skip Parts II-A and II-B. Enter -0- on line 27 . . . . .
16a Subtract line 14 from line 12. If zero, stop here; you cannot take the additional child tax credit. Skip Parts II-A
and II-B. Enter -0- on line 27 . . . . . . . . . . . . . . . . . . . . . . . . . 16a 0.
b Number of qualifying children under age 17 with the required social security number: x $1,700.
Enter the result. If zero, stop here; you cannot claim the additional child tax credit. Skip Parts II-A and II-B.
Enter -0- on line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16b
TIP: The number of children you use for this line is the same as the number of children you used for line 4.
17 Enter the smaller of line 16a or line 16b . . . . . . . . . . . . . . . . . . . . . . 17
18a Earned income (see instructions) . . . . . . . . . . . . . . . . 18a
b Nontaxable combat pay (see instructions) . . . . . . 18b
19 Is the amount on line 18a more than $2,500?
No. Leave line 19 blank and enter -0- on line 20.
Yes. Subtract $2,500 from the amount on line 18a. Enter the result . . . . 19
20 Multiply the amount on line 19 by 15% (0.15) and enter the result . . . . . . . . . . . . . . 20
Next. On line 16b, is the amount $5,100 or more?
No. If you are a bona fide resident of Puerto Rico, go to line 21. Otherwise, skip Part II-B and enter the
smaller of line 17 or line 20 on line 27.
Yes. If line 20 is equal to or more than line 17, skip Part II-B and enter the amount from line 17 on line 27.
Otherwise, go to line 21.
Part II-B Certain Filers Who Have Three or More Qualifying Children and Bona Fide Residents of Puerto Rico
21 Withheld social security, Medicare, and Additional Medicare taxes from Form(s) W-2,
boxes 4 and 6. If married filing jointly, include your spouse’s amounts with yours. If
your employer withheld or you paid Additional Medicare Tax or tier 1 RRTA taxes, or
if you are a bona fide resident of Puerto Rico, see instructions. . . . . . . . 21
22 Enter the total of the amounts from Schedule 1 (Form 1040), line 15; Schedule 2 (Form
1040), line 5; Schedule 2 (Form 1040), line 6; and Schedule 2 (Form 1040), line 13 . 22
23 Add lines 21 and 22 . . . . . . . . . . . . . . . . . . . . 23
24 1040 and

}
1040-SR filers: Enter the total of the amounts from Form 1040 or 1040-SR, line 27,
and Schedule 3 (Form 1040), line 11.
1040-NR filers: Enter the amount from Schedule 3 (Form 1040), line 11. 24
25 Subtract line 24 from line 23. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . 25
26 Enter the larger of line 20 or line 25 . . . . . . . . . . . . . . . . . . . . . . . 26
Next, enter the smaller of line 17 or line 26 on line 27.
Part II-C Additional Child Tax Credit
27 This is your additional child tax credit. Enter this amount on Form 1040, 1040-SR, or 1040-NR, line 28 . . 27
BAA REV 03/13/25 PRO Schedule 8812 (Form 1040) 2024
 8889 Health Savings Accounts (HSAs) OMB No. 1545-0074

2024
Form
Attach to Form 1040, 1040-SR, or 1040-NR.
Department of the Treasury Attachment
Internal Revenue Service Go to www.irs.gov/Form8889 for instructions and the latest information. Sequence No. 52
Name(s) shown on Form 1040, 1040-SR, or 1040-NR Social security number of HSA beneficiary.
If both spouses have HSAs, see instructions.
ENRIQUE CORUJO ESQUILIN 596-26-4048
Before you begin: Complete Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, if required.
Part I HSA Contributions and Deduction. See the instructions before completing this part. If you are filing jointly
and both you and your spouse each have separate HSAs, complete a separate Part I for each spouse.
1 Check the box to indicate your coverage under a high-deductible health plan (HDHP) during 2024.
See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Self-only Family
2 HSA contributions you made for 2024 (or those made on your behalf), including those made by the
unextended due date of your tax return that were for 2024. Do not include employer contributions,
contributions through a cafeteria plan, or rollovers. See instructions . . . . . . . . . . . 2 0.
3 If you were under age 55 at the end of 2024 and, on the first day of every month during 2024, you
were, or were considered, an eligible individual with the same coverage, enter $4,150 ($8,300 for
family coverage). All others, see the instructions for the amount to enter . . . . . . . . . . 3 8,300.
4 Enter the amount you and your employer contributed to your Archer MSAs for 2024 from Form 8853,
lines 1 and 2. If you or your spouse had family coverage under an HDHP at any time during 2024, also
include any amount contributed to your spouse’s Archer MSAs . . . . . . . . . . . . . 4 0.
5 Subtract line 4 from line 3. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 5 8,300.
6 Enter the amount from line 5. But if you and your spouse each have separate HSAs and had family
coverage under an HDHP at any time during 2024, see the instructions for the amount to enter . . 6 8,300.
7 If you were age 55 or older at the end of 2024, married, and you or your spouse had family coverage
under an HDHP at any time during 2024, enter your additional contribution amount. See instructions . 7
8 Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 8,300.
9 Employer contributions made to your HSAs for 2024 . . . . . . . . 9 62.
10 Qualified HSA funding distributions . . . . . . . . . . . . . . 10
11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62. 11
12 Subtract line 11 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 8,238. 12
13 HSA deduction (see instructions). . . . . . . . . . . . . . . . . . . . . . . . 0. 13
Part II HSA Distributions. If you are filing jointly and both you and your spouse each have separate HSAs, complete
a separate Part II for each spouse.
14a Total distributions you received in 2024 from all HSAs (see instructions) . . . . . . . . . . 14a
b Distributions included on line 14a that you rolled over to another HSA. Also include any excess
contributions (and the earnings on those excess contributions) included on line 14a that were
withdrawn by the due date of your return. See instructions . . . . . . . . . . . . . . 14b
c Subtract line 14b from line 14a . . . . . . . . . . . . . . . . . . . . . . . . 14c
15 Qualified medical expenses paid using HSA distributions (see instructions) . . . . . . . . . 15
16 Taxable HSA distributions. Subtract line 15 from line 14c. If zero or less, enter -0-. Also, include this
amount in the total on Schedule 1 (Form 1040), Part I, line 8f . . . . . . . . . . . . . . 16
17a If any of the distributions included on line 16 meet any of the Exceptions to the Additional 20%
Tax (see instructions), check here . . . . . . . . . . . . . . . . . . . . . .
b Additional 20% tax (see instructions). Enter 20% (0.20) of the distributions included on line 16 that
are subject to the additional 20% tax. Also, include this amount in the total on Schedule 2 (Form
1040), Part II, line 17c . . . . . . . . . . . . . . . . . . . . . . . . . . . 17b
Part III Income and Additional Tax for Failure To Maintain HDHP Coverage. See the instructions before
completing this part. If you are filing jointly and both you and your spouse each have separate HSAs,
complete a separate Part III for each spouse.
18 Last-month rule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
19 Qualified HSA funding distribution . . . . . . . . . . . . . . . . . . . . . . . 19
20 Total income. Add lines 18 and 19. Include this amount on Schedule 1 (Form 1040), Part I, line 8f . 20
21 Additional tax. Multiply line 20 by 10% (0.10). Include this amount in the total on Schedule 2 (Form
1040), Part II, line 17d . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
For Paperwork Reduction Act Notice, see your tax return instructions. REV 03/13/25 PRO Form 8889 (2024)
BAA
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Form 8867 Paid Preparer’s Due Diligence Checklist
Earned Income Credit (EIC), American Opportunity Tax Credit (AOTC),
OMB No. 1545-0074
For tax year
(Rev. November 2024)
Child Tax Credit (CTC) (including the Additional Child Tax Credit (ACTC) and 20 24
Credit for Other Dependents (ODC)), and Head of Household (HOH) Filing Status
Department of the Treasury To be completed by preparer and filed with Form 1040, 1040-SR, 1040-NR, or 1040-SS. Attachment
Internal Revenue Service Go to www.irs.gov/Form8867 for instructions and the latest information. Sequence No. 70
Taxpayer name(s) shown on return Taxpayer identification number
ENRIQUE CORUJO ESQUILIN & ZULEIKA ORTEGA GOMEZ 596-26-4048
Preparer’s name Preparer tax identification number
HECTOR L CRUZ CPA P00893588
Part I Due Diligence Requirements
Please check the appropriate box for the credit(s) and/or HOH filing status claimed on the return and complete the related Parts I–V
for the benefit(s) claimed (check all that apply). EIC CTC/ACTC/ODC AOTC HOH
1 Did you complete the return based on information for the applicable tax year provided by the taxpayer Yes No N/A
or reasonably obtained by you? . . . . . . . . . . . . . . . . . . . . . . .
2 If credits are claimed on the return, did you complete the applicable EIC and/or CTC/ACTC/ODC
worksheets found in the Form 1040, 1040-SR, 1040-NR, 1040-SS, or Schedule 8812 (Form 1040)
instructions, and/or the AOTC worksheet found in the Form 8863 instructions, or your own worksheet(s)
that provides the same information, and all related forms and schedules for each credit claimed? . .
3 Did you satisfy the knowledge requirement? To meet the knowledge requirement, you must do both of
the following.
• Interview the taxpayer, ask questions, and contemporaneously document the taxpayer’s responses to
determine that the taxpayer is eligible to claim the credit(s) and/or HOH filing status.
• Review information to determine that the taxpayer is eligible to claim the credit(s) and/or HOH filing
status and to figure the amount(s) of any credit(s) . . . . . . . . . . . . . . . . .
4 Did any information provided by the taxpayer or a third party for use in preparing the return, or
information reasonably known to you, appear to be incorrect, incomplete, or inconsistent? (If “Yes,”
answer questions 4a and 4b. If “No,” go to question 5.) . . . . . . . . . . . . . . .
a Did you make reasonable inquiries to determine the correct, complete, and consistent information? .
b Did you contemporaneously document your inquiries? (Documentation should include the questions
you asked, whom you asked, when you asked, the information that was provided, and the impact the
information had on your preparation of the return.) . . . . . . . . . . . . . . . . .
5 Did you satisfy the record retention requirement? To meet the record retention requirement, you must
keep a copy of your documentation referenced in question 4b, a copy of this Form 8867, a copy of any
applicable worksheet(s), a record of how, when, and from whom the information used to prepare Form
8867 and any applicable worksheet(s) was obtained, and a copy of any document(s) provided by the
taxpayer that you relied on to determine eligibility for the credit(s) and/or HOH filing status or to figure
the amount(s) of the credit(s) . . . . . . . . . . . . . . . . . . . . . . . .
List those documents provided by the taxpayer, if any, that you relied on:

6 Did you ask the taxpayer whether he/she could provide documentation to substantiate eligibility for the
credit(s) and/or HOH filing status and the amount(s) of any credit(s) claimed on the return if his/her
return is selected for audit? . . . . . . . . . . . . . . . . . . . . . . . . .
7 Did you ask the taxpayer if any of these credits were disallowed or reduced in a previous year? . .
(If credits were disallowed or reduced, go to question 7a; if not, go to question 8.)
a Did you complete the required recertification Form 8862? . . . . . . . . . . . . . . .
8 If the taxpayer is reporting self-employment income, did you ask questions to prepare a complete and
correct Schedule C (Form 1040)? . . . . . . . . . . . . . . . . . . . . . . .
For Paperwork Reduction Act Notice, see separate instructions. REV 03/13/25 PRO Form 8867 (Rev. 11-2024)
Form 8867 (Rev. 11-2024) Page 2
Part II Due Diligence Questions for Returns Claiming EIC (If the return does not claim EIC, go to Part III.)
9a Have you determined that the taxpayer is eligible to claim the EIC for the number of qualifying children Yes No N/A
claimed, or is eligible to claim the EIC without a qualifying child? (If the taxpayer is claiming the EIC
and does not have a qualifying child, go to question 10.) . . . . . . . . . . . . . .
b Did you ask the taxpayer if the child lived with the taxpayer for over half of the year, even if the taxpayer
has supported the child the entire year? . . . . . . . . . . . . . . . . . . . . .
c Did you explain to the taxpayer the rules about claiming the EIC when a child is the qualifying child of
more than one person (tiebreaker rules)? . . . . . . . . . . . . . . . . . . . .
Part III Due Diligence Questions for Returns Claiming CTC/ACTC/ODC (If the return does not claim CTC, ACTC,
or ODC, go to Part IV.)
10 Have you determined that each qualifying person for the CTC/ACTC/ODC is the taxpayer’s dependent who is Yes No N/A
a citizen, national, or resident of the United States? . . . . . . . . . . . . . . . . . .
11 Did you explain to the taxpayer that he/she may not claim the CTC/ACTC if the child has not lived with
the taxpayer for over half of the year, even if the taxpayer has supported the child, unless the child’s
custodial parent has released a claim to exemption for the child? . . . . . . . . . . . .
12 Did you explain to the taxpayer the rules about claiming the CTC/ACTC/ODC for a child of divorced or
separated parents (or parents who live apart), including any requirement to attach a Form 8332 or similar
statement to the return? . . . . . . . . . . . . . . . . . . . . . . . . . .
Part IV Due Diligence Questions for Returns Claiming AOTC (If the return does not claim AOTC, go to Part V.)
13 Did the taxpayer provide substantiation for the credit, such as a Form 1098-T and/or receipts for the qualified Yes No
tuition and related expenses for the claimed AOTC? . . . . . . . . . . . . . . . . . . . .
Part V Due Diligence Questions for Claiming HOH (If the return does not claim HOH filing status, go to Part VI.)
14 Have you determined that the taxpayer was unmarried or considered unmarried on the last day of the tax year Yes No
and provided more than half of the cost of keeping up a home for the year for a qualifying person? . . . .
Part VI Eligibility Certification
You will have complied with all due diligence requirements for claiming the applicable credit(s) and/or HOH filing status
on the return of the taxpayer identified above if you:
A. Interview the taxpayer, ask adequate questions, contemporaneously document the taxpayer’s responses on the return or
in your notes, review adequate information to determine if the taxpayer is eligible to claim the credit(s) and/or HOH filing
status and to figure the amount(s) of the credit(s);
B. Complete this Form 8867 truthfully and accurately and complete the actions described in this checklist for any applicable
credit(s) claimed and HOH filing status, if claimed;
C. Submit Form 8867 in the manner required; and
D. Keep all five of the following records for 3 years from the latest of the dates specified in the Form 8867 instructions under
Document Retention.
1. A copy of this Form 8867.
2. The applicable worksheet(s) or your own worksheet(s) for any credit(s) claimed.
3. Copies of any documents provided by the taxpayer on which you relied to determine the taxpayer’s eligibility for the
credit(s) and/or HOH filing status and to figure the amount(s) of the credit(s).
4. A record of how, when, and from whom the information used to prepare this form and the applicable worksheet(s) was
obtained.
5. A record of any additional information you relied upon, including questions you asked and the taxpayer’s responses, to
determine the taxpayer’s eligibility for the credit(s) and/or HOH filing status and to figure the amount(s) of the credit(s).

If you have not complied with all due diligence requirements, you may have to pay a penalty for each failure to comply
related to a claim of an applicable credit or HOH filing status (see instructions for more information).
15 Do you certify that all of the answers on this Form 8867 are, to the best of your knowledge, true, correct, and Yes No
complete? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
REV 03/13/25 PRO Form 8867 (Rev. 11-2024)
Form 8962 Premium Tax Credit (PTC)
OMB No. 1545-0074

2024
Department of the Treasury
Attach to Form 1040, 1040-SR, or 1040-NR.
Attachment
Internal Revenue Service Go to www.irs.gov/Form8962 for instructions and the latest information. Sequence No. 73
Name shown on your return Your social security number
ENRIQUE CORUJO ESQUILIN & ZULEIKA ORTEGA 596-26-4048
A. You cannot take the PTC if your filing status is married filing separately unless you qualify for an exception. See instructions. If you qualify, check the box
Part I Annual and Monthly Contribution Amount
1 Tax family size. Enter your tax family size. See instructions . . . . . . . . . . . . . . . . . 1 4
2a Modified AGI. Enter your modified AGI. See instructions . . . . . . . . . 2a 69,936.
b Enter the total of your dependents’ modified AGI. See instructions . . . . . . 2b
3 Household income. Add the amounts on lines 2a and 2b. See instructions . . . . . . . . . . . . 3 69,936.
4 Federal poverty line. Enter the federal poverty line amount from Table 1-1, 1-2, or 1-3. See instructions. Check the
appropriate box for the federal poverty table used. a Alaska b Hawaii c Other 48 states and DC 4 30,000.
5 Household income as a percentage of federal poverty line (see instructions) . . . . . . . . . . . . 5 233 %
6 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable figure. Using your line 5 percentage, locate your “applicable figure” on the table in the instructions . . 7 0.0332
8a Annual contribution amount. Multiply line 3 by 8b Monthly contribution amount. Divide line 8a
line 7. Round to nearest whole dollar amount 8a
2,322. 8b
by 12. Round to nearest whole dollar amount 194.
Part II Premium Tax Credit Claim and Reconciliation of Advance Payment of Premium Tax Credit
9 Are you allocating policy amounts with another taxpayer or do you want to use the alternative calculation for year of marriage? See instructions.
Yes. Skip to Part IV, Allocation of Policy Amounts, or Part V, Alternative Calculation for Year of Marriage. No. Continue to line 10.
10 See the instructions to determine if you can use line 11 or must complete lines 12 through 23.
Yes. Continue to line 11. Compute your annual PTC. Then skip lines 12–23 No. Continue to lines 12–23. Compute
and continue to line 24. your monthly PTC and continue to line 24.
(a) Annual enrollment (b) Annual applicable (c) Annual (d) Annual maximum
(f) Annual advance
Annual SLCSP premium premium assistance (e) Annual PTC allowed
premiums (Form(s) contribution amount payment of PTC (Form(s)
Calculation (Form(s) 1095-A, (subtract (c) from (b); if (smaller of (a) or (d))
1095-A, line 33C)
1095-A, line 33A) line 33B) (line 8a) zero or less, enter -0-)

11 Annual Totals
(c) Monthly
(a) Monthly enrollment (b) Monthly applicable (d) Monthly maximum (f) Monthly advance
contribution amount
Monthly premiums (Form(s) SLCSP premium premium assistance (e) Monthly PTC allowed payment of PTC (Form(s)
(amount from line 8b
Calculation 1095-A, lines 21–32, (Form(s) 1095-A, lines (subtract (c) from (b); if (smaller of (a) or (d)) 1095-A, lines 21–32,
or alternative marriage
column A) 21–32, column B) zero or less, enter -0-) column C)
monthly calculation)

12 January
13 February
14 March
15 April 1,002. 929. 194. 735. 735. 902.
16 May 1,002. 929. 194. 735. 735. 902.
17 June 1,002. 929. 194. 735. 735. 902.
18 July 1,002. 929. 194. 735. 735. 902.
19 August 1,002. 929. 194. 735. 735. 902.
20 September 1,002. 929. 194. 735. 735. 902.
21 October 1,002. 929. 194. 735. 735. 902.
22 November 1,002. 929. 194. 735. 735. 902.
23 December 1,002. 929. 194. 735. 735. 902.
24 Total PTC. Enter the amount from line 11(e) or add lines 12(e) through 23(e) and enter the total here . . . . . 24 6,615.
25 Advance payment of PTC. Enter the amount from line 11(f) or add lines 12(f) through 23(f) and enter the total here 25 8,118.
26 Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27 . . . . . . . . . . . . . . . . . . . . . . . . . 26
Part III Repayment of Excess Advance Payment of the Premium Tax Credit
27 Excess advance payment of PTC. If line 25 is greater than line 24, subtract line 24 from line 25. Enter the difference here 27 1,503.
28 Repayment limitation (see instructions) . . . . . . . . . . . . . . . . . . . . . . 28 1,900.
29 Excess advance PTC repayment. Enter the smaller of line 27 or line 28 here and on Schedule 2 (Form 1040), line 1a 29 1,503.
For Paperwork Reduction Act Notice, see your tax return instructions. Form 8962 (2024)
Form 8962 (2024) Page 2

Part IV Allocation of Policy Amounts

Complete the following information for up to four policy amount allocations. See instructions for allocation details.
Allocation 1
30 (a) Policy Number (Form 1095-A, line 2) (b) SSN of other taxpayer (c) Allocation start month (d) Allocation stop month

Allocation percentage (g) Advance Payment of the PTC

(e) Premium Percentage (f) SLCSP Percentage
applied to monthly Percentage
amounts

Allocation 2
31 (a) Policy Number (Form 1095-A, line 2) (b) SSN of other taxpayer (c) Allocation start month (d) Allocation stop month

Allocation percentage (g) Advance Payment of the PTC

(e) Premium Percentage (f) SLCSP Percentage
applied to monthly Percentage
amounts

Allocation 3
32 (a) Policy Number (Form 1095-A, line 2) (b) SSN of other taxpayer (c) Allocation start month (d) Allocation stop month

Allocation percentage (g) Advance Payment of the PTC

(e) Premium Percentage (f) SLCSP Percentage
applied to monthly Percentage
amounts

Allocation 4
33 (a) Policy Number (Form 1095-A, line 2) (b) SSN of other taxpayer (c) Allocation start month (d) Allocation stop month

Allocation percentage (g) Advance Payment of the PTC

(e) Premium Percentage (f) SLCSP Percentage
applied to monthly Percentage
amounts

34 Have you completed all policy amount allocations?

Yes. Multiply the amounts on Form 1095-A by the allocation percentages entered by policy. Add all allocated policy amounts and non-
allocated policy amounts from Forms 1095-A, if any, to compute a combined total for each month. Enter the combined total for each month on
lines 12–23, columns (a), (b), and (f). Compute the amounts for lines 12–23, columns (c)–(e), and continue to line 24.
No. See the instructions to report additional policy amount allocations.

Part V Alternative Calculation for Year of Marriage

Complete line(s) 35 and/or 36 to elect the alternative calculation for year of marriage. For eligibility to make the election, see the instructions for line 9.
To complete line(s) 35 and/or 36 and compute the amounts for lines 12–23, see the instructions for this Part V.
(a) Alternative family size (b) Alternative monthly (c) Alternative start month (d) Alternative stop month
35 Alternative entries contribution amount
for your SSN

(a) Alternative family size (b) Alternative monthly (c) Alternative start month (d) Alternative stop month
36 Alternative entries contribution amount
for your spouse’s
SSN
BA REV 03/13/25 PR Form 8962 (2024)
 Schedule C Two-Year Comparison 2024
G Keep for your records

Proprietor name: ENRIQUE CORUJO ESQUILIN 596-26-4048

Business or profession: NURSE SERVICES

Note: Transferred data will not be displayed in the prior year column unless you have entered
current year data on the Schedule C.

2023 2023 2024 2024 2023 to 2024

Percent Percent Comparison
of Net of Net X as amount
Sales* Sales* as percent
Income:
1 Gross receipts or sales 15,120. 100.00 15120.00
2 Returns & allowances
3 Net receipts or sales 15,120. 100.00 15120.00
Cost of goods sold:
4 a Beginning inventory
b Purchases
c Cost of labor
d Materials & supplies
e Other costs
f Ending inventory
5 Cost of goods sold
6 Gross profit 15,120. 100.00 15120.00
7 Other income
8 Gross income 15,120. 100.00 15120.00
Expenses:
9 Advertising
10 Car & truck expenses 3,357. 22.20 3357.00
11 Commissions and fees
12 Contract labor
13 Depletion
14 Depreciation & Sec 179
15 Employee benefits
16 Insurance
17 a Mortgage interest
b Other interest
18 Legal and professional 400. 2.65 400.00
19 Office expense 546. 3.61 546.00
20 Pension & profit-sharing
21 Rent or lease:
a Vehicle/machinery/equip
b Other business property
22 Repairs & maintenance
23 Supplies 1,216. 8.04 1216.00
24 Taxes and licenses
25 a Travel
b Meals & entertainment
26 Utilities
27 Wages (less job credit)
28 Other expenses 6,690. 44.25 6690.00
29 Energy effi com bldgs
30 Total expenses 12,209. 80.75 12209.00
31 Tentative profit (loss) 2,911. 19.25 2911.00
32 Office in home
33 Net profit (loss) 2,911. 19.25 2911.00

Passive suspended losses:

Schedule C
Form 4797
Schedule D
*Lines 1 through 32 as a percentage of net sales revenue.