אלון אהרונו1040NR - 2019 Tax Year

Form 1040-NR U.S. Nonresident Alien Income Tax Return OMB No. 1545-0074

Department of the Treasury G Go to www.irs.gov/Form1040NR for instructions and the latest information. 2019
Internal Revenue Service For the year January 1'December 31, 2019, or other tax year

beginning , 2019, and ending , 20

Your first name and middle initial Last name Identifying number (see instructions)

Please Present home address (number and street or rural route). If you have a P.O. box, see instructions. Apt. no. Check if: Individual
print or Estate or Trust
type

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below. See instructions.

Foreign country name Foreign province/state/county Foreign postal code

Filing 1 Reserved 4 Reserved
Status 2 Single nonresident alien
3 Reserved 5 Married nonresident alien
Check
only one 6 Qualifying widow(er) (see instructions)
box. Child's name G

Depend 7 Dependents: (see instructions) (2) Dependent's (3) Dependent's b(4) if qualifies for (see instr.):
-ents
(1) First name Last name identifying number relationship to you Child tax credit Credit for other dependents
If more than
four depen-
dents, see
instructions
and check
here.

8 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
9a
9 a Taxable interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10 a
Income b Tax-exempt interest. Do not include on line 9a. . . . . . . . . . . . . . . . . . . . . 9 b
Effectively 11
Connected 10 a Ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
With U.S. b Qualfd divs 13
Trade/ 10 b 14
Business (see instrs). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16 b
Attach Fm(s) 11 Taxable refunds, credits, or offsets of state and local income taxes (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 b
W-2, 1042-S, 18
SSA-1042S, 12 Scholarship and fellowship grants. Attach Form(s) 1042-S or required statement (see instructions) . . . . . . . . . . . . . . . . . . . 19
RRB-1042S, 20
and 8288-A 13 Business income or (loss). Attach Schedule C (Form 1040 or 1040-SR). . . . . . . . . . . . . . . . . . . . . . . . .
here. Also 14 Cap gain or (loss). Att Sch D (Form 1040 or 1040-SR) if reqd. If not reqd, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
attach Fm(s)
1099-R if tax 15 Other gains or (losses). Attach Form 4797. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
was withheld.
16 a IRA distributions . . . . . . . . . . . . 16 a 16 b Taxable amount (see instr.) . . . . . . . . . . . .

17 a Pensions and annuities. . . . . . 17 a 17 b Taxable amount (see instr.) . . . . . . . . . . . .

18 Rental real estate, royalties, partnerships, trusts, etc. Attach Schedule E (Form 1040 or 1040-SR)

19 Farm income or (loss). Attach Schedule F (Form 1040 or 1040-SR). . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20 Unemployment compensation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21 Other income. List type and amount

(see instructions)
22 Total income exempt by a treaty from page 5, Schedule OI, item L (1(e)) . . . . . . . . . . . 22

23 Combine the amounts in the far right column for lines 8 through 21. This is your total effectively connected income. . . G

Ad- 24 Educator expenses (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
25 Health savings account deduction. Attach Form 8889. . . . . . . . . . . . . . . 25
justed 26 Moving expenses for members of the Armed Forces.
Gross
Income Attach Form 3903. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

27 Deductible part of self-employment tax. Attach Schedule SE (Form 1040 or 1040-SR). . . 27
28 Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . . . . . 28
29 Self-employed health insurance deduction (see instructions). . . . . . . . 29
30 Penalty on early withdrawal of savings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
31 Scholarship and fellowship grants excluded. . . . . . . . . . . . . . . . . . . . . . . . 31
32 IRA deduction (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
33 Student loan interest deduction (see instructions) . . . . . . . . . . . . . . . . . . 33

34 Add lines 24 through 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34

35 Adjusted Gross Income. Subtract line 34 from line 23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G 35

Tax 36 Reserved for future use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
and 37 Itemized deductions from page 3, Schedule A, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Credits 38 Qualified business income deduction. Attach Form 8995 or Form 8995-A. . . . . . . . . . . . . . . . . . . . . . . . 38

39 Exemptions for estates and trusts only (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39

BAA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions. FDNA0112L 01/21/20 Form 1040-NR (2019)

Form 1040-NR (2019) Page 2

Tax 40 Add lines 37 through 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40

and 41 Taxable income. Subtract line 40 from line 35. If zero or less, enter -0-. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
Credits
42 Tax (see instr.). Check if any is from Form(s): a 8814 b 4972 c 42
(continu
ed) 43 Alternative minimum tax (see instructions). Attach Form 6251 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43

44 Excess advance premium tax credit repayment. Attach Form 8962 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44

G45 Add lines 42, 43, and 44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45

46 Foreign tax credit. Attach Form 1116 if required. . . . . . . . . . . . . . . . . . . . 46

47 Credit for child and dependent care expenses. Attach Form 2441. . . . 47

48 Retirement savings contributions credit. Attach Form 8880. . . . . . . . . . 48

49 Child tax credit and credit for other dependents
(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49

50 Residential energy credits. Attach Form 5695 . . . . . . . . . . . . . . . . . . . . . . 50

51 Other credits from Form: a 3800 b 8801 c 51

52 Add lines 46 through 51. These are your total credits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52

53 Subtract line 52 from line 45. If zero or less, enter -0-. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G 53

Other 54 Tax on income not effectively connected with a U.S. trade or business from page 4, Schedule NEC, line 15. . . . . . . . . . . . . . 54
Taxes 55 Self-employment tax. Attach Schedule SE (Form 1040 or 1040-SR). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
56 Unreported social security and Medicare tax from Form: a 4137 b 8919. . . . . . . . . . . . . . . 56

57 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . . . . . . . 57

58 Transportation tax (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58

59 a Household employment taxes from Schedule H (Form 1040 or 1040-SR). . . . . . . . . . . . . . . . . . . . . . . . 59 a

b Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if required . . . . . . . . 59 b

60 Taxes from: a Form 8959 b Instructions; enter code(s) 60

61 Total tax. Add lines 53 through 60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G 61

62 Federal income tax withheld from:

Pay- a Form(s) W-2 and 1099. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 a
ments
b Form(s) 8805 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 b

c Form(s) 8288-A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 c

d Form(s) 1042-S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 d

63 2019 estimated tax payments and amount applied from 2018 return. 63

64 Additional child tax credit. Attach Schedule 8812. . . . . . . . . . . . . . . . . . . 64

65 Net premium tax credit. Attach Form 8962. . . . . . . . . . . . . . . . . . . . . . . . . 65

66 Amount paid with request for extension to file (see instructions). . . . . 66

67 Excess social security and tier 1 RRTA tax withheld (see instructions) 67

68 Credit for federal tax on fuels. Attach Form 4136. . . . . . . . . . . . . . . . . . . 68

69 Credits from Form: a 2439 b Resrvd c 8885 d 69

70 Credit for amount paid with Form 1040-C. . . . . . . . . . . . . . . . . . . . . . . . . . 70

71 Add lines 62a through 70. These are your total payments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G 71
72
Refund 72 If line 71 is more than line 61, subtract line 61 from line 71. This is the amount you overpaid. . . . 73 a

Direct 73 a Amt of ln 72 you want refunded to you. If Form 8888 is att, ck here G
deposit?
See instrs. b Routing number G c Type: Checking Savings

d Account number

e If you want your refund check mailed to an address outside the United States not shown on page 1, enter it here.

74 Amount of line 72 you want applied to your 2020 estimated tax. . . . G 74

Amount 75 Amount you owe. Subtract line 71 from line 61. For details on how to pay, see instructions. . . . G 75
You Owe
76 Estimated tax penalty (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . 76
Third Party
Designee Do you want to allow another person to discuss this return with the IRS? See instructions Yes. Complete below. No

GDesignee's GPhone Personal identification G
number (PIN)
name number

Sign Here 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.
Keep a copy
of this return A Your signature Date Your occupation in the United States If the IRS sent you an
for your Identity Protection PIN,
records. enter it here (see instr.)

Print/Type preparer's name Preparer's signature Date Check if PTIN

Paid Firm's name G self-employed
Preparer Firm's address G
Firm's EIN G
Use Only

Phone no.

FDNA0112L 01/21/20 Form 1040-NR (2019)

Form 1040-NR (2019) Page 3

Schedule A ' Itemized Deductions (see instructions)

Taxes 1 State and local income taxes .
You Paid

a State and local income taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a

b Enter the smaller of line 1a and $10,000 ($5,000 if box 5 is checked). . . . . . . . . . . . . . . . . . . . . . . . . . . 1b

Gifts to 2 Gifts by cash or check. If you made any gift of $250 or more,
U.S. see instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Charities
Caution: 3 Other than by cash or check. If you made 3
If you any gift of $250 or more, see instructions.
made a Individuals must attach Form 8283 if line 3 is
gift and
received over $500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
a benefit
in return, 4 Carryover from prior year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
see
instrs. 5 Add lines 2 through 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Casualty and theft loss(es) from a federally declared disaster (other than net qualified disaster 6
Casualty
and Theft losses). Attach Form 4684 and enter the amount from line 18 of that form. See instructions. . . . . .
Losses
7 Other'from list in instructions. List type and amount G
Other
Itemized
Deduc-
tions

7

Total 8 Add the amounts in the far right column for lines 1b through 7. Also, enter this amount on Form 8
Itemized 1040-NR, line 37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Form 1040-NR (2019)
Deduc-
tions

BAA

FDNA0103L 8/5/19

Form 1040-NR (2019) Page 4

Schedule NEC'Tax on Income Not Effectively Connected With a U.S. Trade or Business (see instructions)

Enter amount of income under the appropriate rate of tax (see instructions)

Nature of income (a) 10% (b) 15% (c) 30% (d) Other (specify)

1 Dividends and dividend % %
equivalents:
1a
a Dividends paid by U.S. 1b

corporations. . . . . . . . . . . . . . . . . . .
b Dividends paid by foreign

corporations. . . . . . . . . . . . . . . . . . .

c Dividend equivalent payments 1c
received with respect to section
871(m) transactions. . . . . . . . . . . .

2 Interest:

a Mortgage. . . . . . . . . . . . . . . . . . . . . . 2 a

b Paid by foreign corporations. . . . 2 b

c Other. . . . . . . . . . . . . . . . . . . . . . . . . . 2c
3 Industrial royalties (patents,
3
trademarks, etc.). . . . . . . . . . . . . . .
4 Motion picture or T.V. 4

copyright royalties. . . . . . . . . . . . . . 5
5 Other royalties (copyrights,
6
recording, publishing, etc.). . . . . . 7
6 Real property income and 8
9
natural resources royalties. . . . . .

7 Pensions and annuities. . . . . . . . .

8 Social security benefits. . . . . . . . .

9 Capital gain from line 18 below. . . . . . . .
10 Gambling'Residents of

Canada only. Enter net income
in column (c). If zero or less,
enter -0-.

a Winnings

b Losses 10 c

11 Gambling winnings'Residents
of countries other than Canada.
Note: Losses not allowed. . . . . . . 11

12 Other (specify) G

12
13 Add lines 1a thru 12 in cols (a) - (d). . . . 13

14 Multiply line 13 by rate of tax
at top of each column. . . . . . . . . . 14

15 Tax on income not effectively connected with a U.S. trade or business. Add columns (a) through (d) of line 14.

Enter the total here and on Form 1040-NR, line 54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G 15
Capital Gains and Losses From Sales or Exchanges of Property

Enter only the capital gains and losses from property sales or exchanges that are from sources within the United States and not effectively
connected with a U.S. business. Do not include a gain or loss on disposing of a U.S. real property interest; report these gains and losses on
Schedule D (Form 1040 or 1040-SR).

Report property sales or exchanges that are effectively connected with a U.S. business on Schedule D (Form 1040 or 1040-SR), Form 4797, or
both.

16 (a) (b) (c) (d) (e) (f) (g)
Kind of property and Sales price Cost or other LOSS GAIN
description (if necessary, Date Date
attach statement of descriptive acquired sold basis If (e) is more than If (d) is more than
details not shown below)
(mo., day, yr.) (mo., day, yr.) (d), subtract (d) (e), subtract (e)
from (e) from (d)

17 Add columns (f) and (g) of line 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Capital gain. Combine columns (f) and (g) of line 17. Enter the net gain here and on line 9 above (if a
Gloss, enter -0-). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18

BAA FDNA0145L 8/5/19 Form 1040-NR (2019)

Form 1040-NR (2019) Page 5

Schedule OI'Other Information (see instructions) Yes No
Yes No
Answer all questions Yes No

A Of what country or countries were you a citizen or national during the tax year? Yes No

B In what country did you claim residence for tax purposes during the tax year?

C Have you ever applied to be a green card holder (lawful permanent resident) of the United States? . . . . . . . . . . . . . . . . . . .
D Were you ever:

1. A U.S. citizen? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. A green card holder (lawful permanent resident) of the United States? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If you answer 'Yes' to (1) or (2), see Pub. 519, chapter 4, for expatriation rules that apply to you.

E If you had a visa on the last day of the tax year, enter your visa type. If you did not have a visa, enter your

U.S. immigration status on the last day of the tax year.

F Have you ever changed your visa type (nonimmigrant status) or U.S. immigration status? . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If you answered 'Yes,' indicate the date and nature of the change. . G

G List all dates you entered and left the United States during 2019. See instructions.

Note: If you are a resident of Canada or Mexico AND commute to work in the United States at frequent intervals,

check the box for Canada or Mexico and skip to item H. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Canada Mexico

Date entered United States Date departed United States Date entered United States Date departed United States
mm/dd/yy mm/dd/yy mm/dd/yy mm/dd/yy

H Give number of days (including vacation, nonworkdays, and partial days) you were present in the United States during:

2017 , 2018 , and 2019 .

I Did you file a U.S. income tax return for any prior year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
If 'Yes,' give the latest year and form number you filed G Yes No
Yes No
J Are you filing a return for a trust?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If 'Yes,' did the trust have a U.S. or foreign owner under the grantor trust rules, make a distribution or loan to a U.S.
person, or receive a contribution from a U.S. person?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

K Did you receive total compensation of $250,000 or more during the tax year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
If 'Yes,' did you use an alternative method to determine the source of this compensation?. . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

L Income Exempt from Tax'If you are claiming exemption from income tax under a U.S. income tax treaty with a
foreign country, complete (1) through (3) below. See Pub. 901 for more information on tax treaties.

1. Enter the name of the country, the applicable tax treaty article, the number of months in prior years you claimed the treaty benefit,
and the amount of exempt income in the columns below. Attach Form 8833 if required. See instructions.

(a) Country (b) Tax treaty article (c) Number of (d) Amount of exempt
months claimed income in current tax year
in prior tax years

(e) Total. Enter this amount on Form 1040-NR, line 22. Do not enter it on line 8 or line 12. . . . . . . . . . . . . . G

2. Were you subject to tax in a foreign country on any of the income shown in 1(d) above? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
No
3. Are you claiming treaty benefits pursuant to a Competent Authority determination? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes
If 'Yes,' attach a copy of the Competent Authority determination letter to your return.

M Check the applicable box if:

1. This is the first year you are making an election to treat income from real property located in the United States as effectively

connected with a U.S. trade or business under section 871(d). See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G

2. You have made an election in a previous year that has not been revoked, to treat income from real property located in the United

States as effectively connected with a U.S. trade or business under section 871(d). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . G

FDNA0145L 8/5/19 Form 1040-NR (2019)

SCHEDULE D Capital Gains and Losses OMB No. 1545-0074

(Form 1040 or 1040-SR) G Attach to Form 1040, 1040-SR, or 1040-NR. 2019
G Go to www.irs.gov/ScheduleD for instructions and the latest information.
Department of the Treasury 12Attachment
Internal Revenue Service (99) G Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b, 9, and 10.
Name(s) shown on return Sequence No.
Your social security number

Did you dispose of any investment(s) in a qualified opportunity fund during the tax year? Yes No

If "Yes," attach Form 8949 and see its instructions for additional requirements for reporting your gain or loss.

Part I Short-Term Capital Gains and Losses ' Generally Assets Held One Year or Less (see instructions)

See instructions for how to figure the amounts to (d) (e) (g) (h) Gain or (loss)
enter on the lines below. Subtract column (e)
Proceeds Cost Adjustments from column (d) and
This form may be easier to complete if you round (sales price) (or other basis) to gain or loss from combine the result
off cents to whole dollars. Form(s) 8949, Part I, with column (g)

1a Totals for all short-term transactions reported line 2, column (g)
on Form 1099-B for which basis was reported
to the IRS and for which you have no
adjustments (see instructions).
However, if you choose to report all these
transactions on Form 8949, leave this line
blank and go to line 1b . . . . . . . . . . . . . . . . . . . . .

1b Totals for all transactions reported on
Form(s) 8949 with Box A checked . . . . . . . . . . .

2 Totals for all transactions reported on
Form(s) 8949 with Box B checked . . . . . . . . . . .

3 Totals for all transactions reported on
Form(s) 8949 with Box C checked . . . . . . . . . . .

4 Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824. . . . . . . . . . . . 4

5 Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1. . . . 5

6 Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover 6
Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7 Net short-term capital gain or (loss). Combine lines 1a through 6 in column (h). If you have any long-term
capital gains or losses, go to Part II below. Otherwise, go to Part III on the back. . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Part II Long-Term Capital Gains and Losses ' Generally Assets Held More Than One Year (see instructions)

See instructions for how to figure the amounts to (d) (e) (g) (h) Gain or (loss)
enter on the lines below. Proceeds Cost Subtract column (e)
(sales price) (or other basis) Adjustments from column (d) and
This form may be easier to complete if you round to gain or loss from combine the result
off cents to whole dollars. Form(s) 8949, Part II, with column (g)

8a Totals for all long-term transactions reported line 2, column (g)
on Form 1099-B for which basis was reported
to the IRS and for which you have no
adjustments (see instructions). However,
if you choose to report all these transactions
on Form 8949, leave this line blank and go
to line 8b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8b Totals for all transactions reported on
Form(s) 8949 with Box D checked. . . . . . . . . . .

9 Totals for all transactions reported on
Form(s) 8949 with Box E checked. . . . . . . . . . .

10 Totals for all transactions reported on
Form(s) 8949 with Box F checked. . . . . . . . . . .

11 Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or (loss) from
Forms 4684, 6781, and 8824. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12 Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 . . . . 12

13 Capital gain distributions. See the instrs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

14 Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover
Worksheet in the instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

15 Net long-term capital gain or (loss). Combine lines 8a through 14 in column (h). Then go to Part III on
the back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

BAA For Paperwork Reduction Act Notice, see your tax return instructions. FDIA0612L 09/04/19 Schedule D (Form 1040 or 1040-SR) 2019

Schedule D (Form 1040 or 1040-SR) 2019 Page 2

Part III Summary

16 Combine lines 7 and 15 and enter the result. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

? If line 16 is a gain, enter the amount from line 16 on Form 1040 or 1040-SR, line 6; or Form 1040-NR,
line 14. Then go to line 17 below.

? If line 16 is a loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete line 22.

? If line 16 is zero, skip lines 17 through 21 below and enter -0- on Form 1040 or 1040-SR, line 6; or
Form 1040-NR, line 14. Then go to line 22.

17 Are lines 15 and 16 both gains?
Yes. Go to line 18.

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

18 If you are required to complete the 28% Rate Gain Worksheet (see instructions), enter the
amount, if any, from line 7 of that worksheet. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G 18

19 If you are required to complete the Unrecaptured Section 1250 Gain Worksheet (see
instructions), enter the amount, if any, from line 18 of that worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G 19

20 Are lines 18 and 19 both zero or blank?

Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions
for Forms 1040 and 1040-SR, line 12a (or in the instructions for Form 1040-NR, line 42). Don't
complete lines 21 and 22 below.

No. Complete the Schedule D Tax Worksheet in the instructions. Don't complete lines
21 and 22 below.

21 If line 16 is a loss, enter here and on Form 1040 or 1040-SR, line 6; or Form 1040-NR, line 14,
the smaller of:

? The loss on line 16; or ................................................ 21
? ($3,000), or if married filing separately, ($1,500)

Note: When figuring which amount is smaller, treat both amounts as positive numbers.

22 Do you have qualified dividends on Form 1040 or 1040-SR, line 3a; or Form 1040-NR, line 10b?
Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions
for Forms 1040 and 1040-SR, line 12a (or in the instructions for Form 1040-NR, line 42).
No. Complete the rest of Form 1040, 1040-SR, or 1040-NR.
Schedule D (Form 1040 or 1040-SR) 2019

FDIA0612L 09/04/19

SCHEDULE E Supplemental Income and Loss OMB No. 1545-0074

(Form 1040 or 1040-SR) (From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.) 2019

Department of the Treasury (99) G Attach to Form 1040, 1040-SR, 1040-NR, or 1041. 13Attachment
Internal Revenue Service G Go to www.irs.gov/ScheduleE for instructions and the latest information.
Sequence No.

Name(s) shown on return Your social security number

Part I Income or Loss From Rental Real Estate and Royalties Note: If you are in the business of renting personal property, use

Schedule C (see instructions). If you are an individual, report farm rental income or loss from Form 4835 on page 2, line 40.

A Did you make any payments in 2019 that would require you to file Form(s) 1099? (see instructions). . . . . . . . . . . . . . . . . . . Yes No
B If "Yes," did you or will you file required Forms 1099?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

1 a Physical address of each property (street, city, state, ZIP code)

A

B

C

1 b Type of Property 2 For each rental real estate property listed Fair Rental Days Personal Use Days QJV
above, report the number of fair rental and C
(from list below) personal use days. Check the QJV box only A
if you meet the requirements to file as a B
A qualified joint venture. See instructions. C
B
C

Type of Property: 3 Vacation/Short-Term Rental 5 Land 7 Self-Rental
1 Single Family Residence

2 Multi-Family Residence 4 Commercial 6 Royalties 8 Other (describe)

Income: Properties: A B

3 Rents received. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Royalties received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Expenses: 5
5 Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
6 Auto and travel (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
7 Cleaning and maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
8 Commissions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
9 Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11
10 Legal and other professional fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
11 Management fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
12 Mortgage interest paid to banks, etc. (see instructions). . . . . . . . . . . . . . . . . . . 14
13 Other interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
14 Repairs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
15 Supplies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
16 Taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
17 Utilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
18 Depreciation expense or depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
19 Other (list) G

20 Total expenses. Add lines 5 through 19. . . . . . . . . . . . . . . . . . . . . . .

21 Subtract line 20 from line 3 (rents) and/
or 4 (royalties). If result is a (loss), see
instructions to find out if you must file

Form 6198. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

22 Deductible rental real estate loss after limitation, if any, on
Form 8582 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

23 a Total of all amounts reported on line 3 for all rental properties. . . . . . . . . . . . . . . . . . . . . . . 23a

b Total of all amounts reported on line 4 for all royalty properties. . . . . . . . . . . . . . . . . . . . . . 23b

c Total of all amounts reported on line 12 for all properties. . . . . . . . . . . . . . . . . . . . . . . . . . . . 23c

d Total of all amounts reported on line 18 for all properties. . . . . . . . . . . . . . . . . . . . . . . . . . . . 23d

e Total of all amounts reported on line 20 for all properties. . . . . . . . . . . . . . . . . . . . . . . . . . . . 23e

24 Income. Add positive amounts shown on line 21. Do not include any losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

25 Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here. . . 25
26
26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the
result here. If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this
amount on Schedule 1 (Form 1040 or 1040-SR), line 5, or Form 1040-NR, line 18. Otherwise,
include this amount in the total on line 41 on page 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

BAA For Paperwork Reduction Act Notice, see the separate instructions. Schedule E (Form 1040 or 1040-SR) 2019

FDIZ2301L 08/12/19

Schedule E (Form 1040 or 1040-SR) 2019 Attachment Sequence No. 13 Page 2

Name(s) shown on return. Do not enter name and social security number if shown on Page 1. Your social security number

Caution: The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1.

Part II Income or Loss From Partnerships and S Corporations

Note: If you report a loss, receive a distribution, dispose of stock, or receive a loan repayment from an S corporation, you must check the box in column (e) on line 28
and attach the required basis computation. If you report a loss from an at-risk activity for which any amount is not at risk, you must check the box in
column (f) on line 28 and attach Form 6198 (see instructions).

27 Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations, a prior year Yes No
unallowed loss from a passive activity (if that loss was not reported on Form 8582), or unreimbursed partnership

expenses? If you answered "Yes," see instructions before completing this section. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28 (a) Name (b) Enter P for (c) Check if (d) Employer (e) Check if (f) Check if
partnership; S foreign identification basis any amount
is not at risk
for S partnership number computation
corporation is required

A

B

C

D

Passive Income and Loss Nonpassive Income and Loss

(g) Passive loss allowed (h) Passive income (i) Nonpassive loss allowed (j) Section 179 (k) Nonpassive
(attach Form 8582 if required) from Schedule K-1 (see Schedule K-1) expense deduction income from
Schedule K-1
from Form 4562

A

B

C

D

29 a Totals. . . . . . . . . . . . . . . .

b Totals. . . . . . . . . . . . . . . .

30 Add columns (h) and (k) of line 29a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

31 Add columns (g), (i), and (j) of line 29b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

32 Total partnership and S corporation income or (loss). Combine lines 30 and 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . 32

Part III Income or Loss From Estates and Trusts

33 (a) Name (b) Employer ID no.

A

B

Passive Income and Loss Nonpassive Income and Loss

(c) Passive deduction or loss allowed (d) Passive income (e) Deduction or loss (f) Other income
(attach Form 8582 if required) from Schedule K-1 from Schedule K-1 from Schedule K-1

A 35
B 36
34 a Totals. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b Totals. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
35 Add columns (d) and (f) of line 34a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
36 Add columns (c) and (e) of line 34b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

37 Total estate and trust income or (loss). Combine lines 35 and 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37

Part IV Income or Loss From Real Estate Mortgage Investment Conduits (REMICs) ' Residual Holder

38 (a) Name (b) Employer (cS) c(EhsxeeceedsuisnlesitsnrcuQlcu,tsiloiionnnes)f2rcom (d) Taxable income (e) Income from
identification number (net loss) from Schedules Q, line 3b

Schedules Q, line 1b

39 Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below. . . . . . . . . . . 39
40
Part V Summary

40 Net farm rental income or (loss) from Form 4835. Also, complete line 42 below. . . . . . . . . . . . . . . . . . . . . . . . . . . .

41 Total income or (loss). Combine lines 26, 32, 37, 39, and 40. Enter the result here and on Schedule 1

(Form 1040 or 1040-SR), line 5, or Form 1040-NR, line 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G 41

42 Reconciliation of farming and fishing income. Enter your gross farming
and fishing income reported on Form 4835, line 7; Schedule K-1 (Form 1065),
box 14, code B; Schedule K-1 (Form 1120-S), box 17, code AC; and
Schedule K-1 (Form 1041), box 14, code F (see instructions) . . . . . . . . . . . . . . . . . . 42

43 Reconciliation for real estate professionals. If you were a real estate professional (see instructions),
enter the net income or (loss) you reported anywhere on Form 1040, Form 1040-SR, or Form 1040-NR
from all rental real estate activities in which you materially participated under the passive activity
loss rules. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43

BAA FDIZ2302L 08/12/19 Schedule E (Form 1040 or 1040-SR) 2019

Form 8582 Passive Activity Loss Limitations OMB No. 1545-1008

Department of the Treasury (99) G See separate instructions. 2019
Internal Revenue Service G Attach to Form 1040, Form 1040-SR, or Form 1041.
G Go to www.irs.gov/Form8582 for instructions and the latest information. 88Attachment

Identifying number Sequence No.

Name(s) shown on return

Part I 2019 Passive Activity Loss

Caution: Complete Worksheets 1, 2, and 3 before completing Part I.

Rental Real Estate Activities With Active Participation (For the definition of active participation, see
Special Allowance for Rental Real Estate Activities in the instructions.)

1 a Activities with net income (enter the amount from Worksheet 1, column (a)). . . . 1 a

b Activities with net loss (enter the amount from Worksheet 1, column (b)) . . . . . . . 1 b

c Prior years' unallowed losses (enter the amount from Worksheet 1, column (c)). 1 c 1d
d Combine lines 1a, 1b, and 1c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c
Commercial Revitalization Deductions From Rental Real Estate Activities
2 a Commercial revitalization deductions from Worksheet 2, column (a). . . . . . . . . . . . 2 a

b Prior year unallowed commercial revitalization deductions from Worksheet 2,
column (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 b

c Add lines 2a and 2b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
All Other Passive Activities
3 a Activities with net income (enter the amount from Worksheet 3, column (a)). . . . 3 a

b Activities with net loss (enter the amount from Worksheet 3, column (b)) . . . . . . . 3 b

c Prior years' unallowed losses (enter the amount from Worksheet 3, column (c)). 3 c 3d
d Combine lines 3a, 3b, and 3c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 Combine lines 1d, 2c, and 3d. If this line is zero or more, stop here and include this form with your return; all
losses are allowed, including any prior year unallowed losses entered on line 1c, 2b, or 3c. Report the losses
on the forms and schedules normally used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

If line 4 is a loss and: ? Line 1d is a loss, go to Part II.

? Line 2c is a loss (and line 1d is zero or more), skip Part II and go to Part III.

? Line 3d is a loss (and lines 1d and 2c are zero or more), skip Parts II and III and go to line 15.

Caution: If your filing status is married filing separately and you lived with your spouse at any time during the year, do not complete
Part II or Part III. Instead, go to line 15.

Part II Special Allowance for Rental Real Estate Activities With Active Participation

Note: Enter all numbers in Part II as positive amounts. See instructions for an example.

5 Enter the smaller of the loss on line 1d or the loss on line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Enter $150,000. If married filing separately, see instructions. . . . . . . . . . . . . . . . . . . 6
7 Enter modified adjusted gross income, but not less than zero. See instructions. . . . . 7

Note: If line 7 is greater than or equal to line 6, skip lines 8 and 9, enter -0- on
line 10. Otherwise, go to line 8.

8 Subtract line 7 from line 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Multiply line 8 by 50% (0.50). Do not enter more than $25,000. If married filing separately, see instructions. . 9
10 Enter the smaller of line 5 or line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

If line 2c is a loss, go to Part III. Otherwise, go to line 15.

Part III Special Allowance for Commercial Revitalization Deductions From Rental Real Estate Activities

Note: Enter all numbers in Part III as positive amounts. See the example for Part II in the instructions.
11 Enter $25,000 reduced by the amount, if any, on line 10. If married filing separately, see instructions . . . . . . . 11
12 Enter the loss from line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Reduce line 12 by the amount on line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Enter the smallest of line 2c (treated as a positive amount), line 11, or line 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

Part IV Total Losses Allowed

15 Add the income, if any, on lines 1a and 3a and enter the total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

16 Total losses allowed from all passive activities for 2019. Add lines 10, 14, and 15. See instructions to 16
find out how to report the losses on your tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Form 8582 (2019)
BAA For Paperwork Reduction Act Notice, see instructions.

FDIZ1901L 07/25/19

Form 8582 (2019) Page 2

Caution: The worksheets must be filed with your tax return. Keep a copy for your records.

Worksheet 1 ' For Form 8582, Lines 1a, 1b, and 1c (see instructions)

Current year Prior years Overall gain or loss

Name of activity (a) Net income (b) Net loss (c) Unallowed (d) Gain (e) Loss
(line 1a) (line 1b) loss (line 1c)

Total. Enter on Form 8582, lines 1a, 1b,
and 1c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G

Worksheet 2 ' For Form 8582, Lines 2a and 2b (see instructions)

Name of activity (a) Current year (b) Prior year (c) Overall loss
deductions (line 2a) unallowed

deductions (line 2b)

Total. Enter on Form 8582, lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . G

Worksheet 3 ' For Form 8582, Lines 3a, 3b, and 3c (see instructions)

Current year Prior years Overall gain or loss

Name of activity (a) Net income (b) Net loss (c) Unallowed (d) Gain (e) Loss
(line 3a) (line 3b) loss (line 3c)

Total. Enter on Form 8582, lines 3a, 3b,
and 3c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G

Worksheet 4 ' Use This Worksheet if an Amount Is Shown on Form 8582, Line 10 or 14. See instructions.

Name of activity Form or schedule (a) Loss (b) Ratio (c) Special (d) Subtract
and line number allowance column (c) from
to be reported on
(see instructions) column (a)

Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G 1.00

Worksheet 5 ' Allocation of Unallowed Losses (see instructions) (a) Loss

Name of activity Form or schedule (b) Ratio (c) Unallowed loss
and line number
to be reported on
(see instructions)

Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G 1.00

BAA FDIZ1902L 07/25/19 Form 8582 (2019)

Form 8582 (2019) Page 3

Worksheet 6 ' Allowed Losses (see instructions)

Name of activity Form or schedule (a) Loss (b) Unallowed loss (c) Allowed loss
and line number
to be reported on
(see instructions)

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G

Worksheet 7 ' Activities With Losses Reported on Two or More Forms or Schedules (see instructions)

(a) (b) (c) Ratio (d) Unallowed (e) Allowed loss
loss

Name of activity:

Form or schedule and line number to be reported on 1.00
(see instructions):

1 a Net loss plus prior year unallowed loss
from form or schedule. . . . . . . . . . . . . . . . . G

b Net income from form or schedule . . . . . G
c Subtract line 1b from line 1a. If zero or less, enter -0-. . . . . G

Form or schedule and line number to be reported on
(see instructions):

1 a Net loss plus prior year unallowed loss
from form or schedule. . . . . . . . . . . . . . . . . G

b Net income from form or schedule . . . . . G
c Subtract line 1b from line 1a. If zero or less, enter -0-. . . . . G

Form or schedule and line number to be reported on
(see instructions):

1 a Net loss plus prior year unallowed loss
from form or schedule. . . . . . . . . . . . . . . . . G

b Net income from form or schedule . . . . . G
c Subtract line 1b from line 1a. If zero or less, enter -0-. . . . . G

Form or schedule and line number to be reported on
(see instructions):

1 a Net loss plus prior year unallowed loss
from form or schedule. . . . . . . . . . . . . . . . . G

b Net income from form or schedule . . . . . G
c Subtract line 1b from line 1a. If zero or less, enter -0-. . . . . G
Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G

Name of activity:

Form or schedule and line number to be reported on 1.00
(see instructions):

1 a Net loss plus prior year unallowed loss
from form or schedule. . . . . . . . . . . . . . . . . G

b Net income from form or schedule . . . . . G
c Subtract line 1b from line 1a. If zero or less, enter -0-. . . . . G

Form or schedule and line number to be reported on
(see instructions):

1 a Net loss plus prior year unallowed loss
from form or schedule. . . . . . . . . . . . . . . . . G

b Net income from form or schedule . . . . . G
c Subtract line 1b from line 1a. If zero or less, enter -0-. . . . . G

Form or schedule and line number to be reported on
(see instructions):

1 a Net loss plus prior year unallowed loss
from form or schedule. . . . . . . . . . . . . . . . . G

b Net income from form or schedule . . . . . G
c Subtract line 1b from line 1a. If zero or less, enter -0-. . . . . G

Form or schedule and line number to be reported on
(see instructions):

1 a Net loss plus prior year unallowed loss
from form or schedule. . . . . . . . . . . . . . . . . G

b Net income from form or schedule . . . . . G
c Subtract line 1b from line 1a. If zero or less, enter -0-. . . . . G
Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G

BAA FDIZ1903L 07/25/19 Form 8582 (2019)