or separation i-- (see instructions)

Transcription

1 MCMULLIN 10/07/ :40 AM I 1040 Department of the Treasury-Internal Revenue Service (99) U.S. Individual Income Tax Return MB No IRS Use Onl -Do not wrrte or staple in this space. For the year Jan. 1-Dec. 31, 2013, or other tax year beginning, 2013, ending, 20 See separate instructions. Your first name and initial DAVID E. Last name MCMULLIN If a joint return, spouse's first name and initial Last name Spouse's social security number City, town or post office, state, and ZI P code. If you have a foreign address, also romplete spaces below (see instructioos).,,a. Make sure the SSN(s) above and on line 6c are correct. Presidential Election Canpaign ~~:: j~~~t/f :a~t ~; ~~u;::~~ ARLINGTON VA r ~ l fund. Checking a box below will Foreign rountry name Filing Status Check only one box. Exemptions If more than four dependents, see instructions and check here..,. D Income Attach Fonm(s) W-2 here. Also attach Forms W-2G and 1099-R if tax was withheld. If you did not get a W-2, see instructions. Adjusted Gross Income 1 X 2 3 Single Foreign province/state/county Married filing jointly (even ~ only one had inrome) Married filing separately. Enter spouse's SSN above and full name here Foreign postal code X You Head of household (with qualifying person). (See instructions.) If the qualifying person is a child but not your dependent, enter this child's name here.... Qualifying widow(er) with dependent child not change your tax or refund. Sa Yourself. If someone can claim you as a dependent, do not check box 6a } ~r: ~~,~ed._:b:;..,_j...::s'-""'oc:u:.::sc::e---"~~~~~"'"'"'~"-'-~~~~"'"'"'~"-'-~'--'-'~-'---"'"'"'~"-'-~'--'-''""'"'~"'"'"'~~'--'-'~~"'""'~"'"""--=- No, of children C Dependents: ~!d unie, on.sc wh9: (2) Dependent's (3) Dependent's age 17 qual. hved With you social security number relationship to you :~ ~~it did not liv~ with '-'(1.,_)-'-Firs c.:.tc.cncca;.;cm.:.. e ;.;: La"'s-'- t n..ca.:..m..;. e µ(c.: sec:, e.;; in;;,str=-.) you due tq divorce or separation i-- (see instructions) i-- Dependents on 6c l i-- not entered above ~dd number1.,.on n d Total number of exemptions claimed Imes above 7 Wages, salaries, tips, etc. Attach Form(s) W ,679 Sa Taxable interest. Attach Schedule B if required Sa i Sb I b Tax-exempt interest. Do not include on line 8a a Ordinary dividends. Attach Schedule B if required 9a.. b Qualified dividends 10 Taxable refunds, credits, or offsets of state and local income taxes Alimony received 11 I 9b l 12 Business income or (loss). Attach Schedule C or C-EZ Caprtal gain or (loss). Attach Schedu~ D if required. If not required, check here.., D Other gains or (losses). Attach Fonn I~:: I.... r a IRA distributions b Taxable amount b 16a Pensions and annuities b Taxable amount 16b 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E Farm income or (loss). Attach Schedule F Unemployment compensation 19 T2oa a Social security benefits... [. b Taxabl~ ~~~~nt 20b Other income. List type and amount Combine the amounts in the far right column for lines 7 throui:ih 21. This is vour total income , Educator expenses Certain business expenses of reservists, perfonning artists, and fee-basis government officials. Attach Form 2106 or 2106-EZ Health savings account deduction. Attach Fonn Moving expenses. Attach Form , Deductible part of self-employment tax. Attach Schedule SE Self-employed SEP, SIMPLE, and qualified plans Self-employed health insurance deduction Penalty on early withdrawal of savings a Alimony paid b Recipient's SSN..,. 31a 32 IRA deduction Student loan interest deduction Tuition and fees. Attach Fonn Domestic production activities deduction. Attach Fonn Add lines 23 through Subtract line 36 from line 22. This is your adiusted aross income ,150 For Disclosure, Privacy Act, ood Paperwork Reduction Act Nobce, see separate mstrucbons. Spouse 1 Form 1040 (2013)

2 MCMULLIN 10/07/ :40 AM Form Tax and Credits Standard Deduction for- People who check any box on line 39a or 39b or who can be daimed as a dependent, see instructions. All others: Single or Married filing separately, $6,100 Married filing jointly or Qualifying widow(er}, $12,200 Head of household, $8,950 Other Taxes Pa ments If you have a qualifying child, attach Schedule EiC. Refund 38 39a b Amount from line 37 (adjusted gross income) Check { Dvou were born before January 2, 1949,. [J s 1ind... }.... Total bo~es. if: D Spouse was born before January 2, 1949, D Blind. checked... If your spouse itemizes on a separate return or you were a dual-status alien, check here... Itemized deductions (from Schedule A) or your standard deduction (see left margin). Subtract line 40 from line 38. Exemptions, If line 38 is $150,000 or less, multiply $3,900 by the number on line 6d. Otherwise, see instructions Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter.(). Tax (see instr.). Check if any from: a D ~(s) b D ~~ c D Alternative minimum tax (see instructions). Attach Form 6251 Add lines 44 and Foreign tax credit. Attach Form 1116 if required. 48 Credit for child and dependent care expenses. Attach Form Education credits from Form 8863, line Retirement savings contributions credit. Attach Form Child tax credit. Attach Schedule 8812, if required. 52 Residential energy credits. Attach Form Other credits from FollTl: a D 3800 b D 8801 c D 54 Add lines 47 through 53. These are your total credits 55 Subtract line 54 from line 46. If line 54 is more than line 46, enter Self-employment tax. Attach Schedule SE 57 Unreported social security and Medicare tax from Form: a D 4137 b D Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required a Household employment taxes from Schedule H b First-time homebuyer credit repayment. Attach Form 5405 if required 60 Taxes from: a ~ Form 8959 b D Form 8960 c D Instructions; enter code(s) 61 Add lines 55 through 60. This is your total tax Federal income tax withheld from Forms W-2 and estimated tax payments and amount applied from 2012 return. Earned income credit (EiC) a Nontaxable combat pay election. '-6_4_b_. ---i Additional child tax credit. Attach Schedule 8812 American opportunity credit from Form 8863, line Reserved Amount paid with request for extension to file Excess social security and tier 1 RRTA tax withheld Credit for federal tax on fuels. Attach Form a 39b Credits from Form: a D 2439 b D Resented c D -~.-~. D. f , a 59b Add lines 62, 63, 64a, and 65 through 71. These are your total payments..., n 61, If line 72 is more than line 61, subtract line 61 from line 72. This is the amount you overpaid 74a Amount of line 73 you want refunded to you. If Form 8888 is attached, check here l-'7-'-4a:.: '4=-.l-"1::..:3:...7:... Direct deposit?... b Routing number... c T : ~ Checking D Sa~ings See... d Account number instructions. H H Amount 76 Amount you owe. Subtract line 72 from line 61. For details on how to pay, see instructions You Owe 77 Estimated tax penalty (see instructions) 77 Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete below. No Third Party [alllllll Personal identification number (PIN)... Designee Designee's name... M. BRUCE HIRSHORN Phone no Under penalties of perjury, I dedare that I have examined this return and accompanying sdledules and statements, and to the best of my knowledge and belief, Sign they are true, correct, and complete. Dedaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Here Your signature Date Your OCO.Jpation Daytime phone number Joint return? II.._ See instr., CONGRESSIONAL STAFF Keep a copy for your records. Paid Preparer Use Only Spouse's signature. If a joint return, both must sign. PrinVType prepare(s name Date Preparer's signature Spouse's oca.jpation M. BRUCE HIRSHORN M. BRUCE HIRSHORN Firm's name... BORING & PILGER, P. C. Firm's address MAPLE AVE W STE D VIENNA VA Date Check 10 / 0 7 / 14 se~-employed Firm's EIN... If the IRS sent you an Identity Protection PIN, enter it here (see instr.) Phone no Form 1040 (2013)

3 MCMULLIN 10/07/ :40 AM SCHEDULE A Itemized Deductions 0MB No (Fonn 1040) Department of the Treasury Internal Revenue Service (99) Name(s) shown on Fonm 1040 Medical ~ lnfonnation about Schedule A and its separate instructions is at Attachment llll- Attach to Fonn Sequence No. Caution. Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses (see instructions) 1 and 2 Enter amount from Form 1040, line 38 I 2 I Dental 3 Multiply line 2 by 10% (.1 0). But if either you or your spouse was Expenses born before January 2, 1949, multiply line 2 by 7.5% (.075) instead 3 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-. Taxes You 5 State and local (check only one box): Paid a ~ Income taxes, or 5 } b General sales taxes 6 Real estate taxes (see instructions) Personal property taxes Other taxes. List type and amount ~ Add lines 5 through 8. Interest 10 Home mortgage interest and points reported to you on Form You Paid 11 Home mortgage interest not reported to you on Form If paid to the Note. person from whom you bought the home, see instructions and show that person's name, identifying no., and address llll- Your mortgage interest deduction may be limited (see 11 instructions). 12 Points not reported to you on Form See instructions for special rules Mortgage insurance premiums (see instructions) Investment interest. Attach Form 4952 if required. (See instructions.) Add lines 10 through 14. Gifts to 16 Gifts by cash or check. If you made any gift of $250 or more, Charity see instructions 16 If you made a 17 Other than by cash or check. If any gift of $250 or more, see gift and got a instructions. You must attach Form 8283 if over $ benefit for it, 18 Carryover from prior year 18 see instructions. 19 Add lines 16 through 18. Casualty and Theft Losses 20 Casualty or theft loss(es). Attach Form (See instructions.). Job Expenses 21 Unreimbursed employee expenses-job travel, union dues, job education, etc. Attach Form 2106 or 2106-EZ if required. and Certain (See instructions.) llll Miscellaneous SEE STATEMENT Deductions 22 Tax preparation fees Other expenses-investment, safe deposit box, etc. List type and amount llll Add lines 21 through Enter amount from Form 1040, line 38.. I 2s I 238, Multiply line 25 by 2% (.02) Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- Other 28 Other-from list in instructions. List type and amount llll- Miscellaneous Deductions Total 29 Is Fonn 1040, line 38, over $150,000? Itemized D No. Your deduction is not limited. Add the amounts in the far right column for lines 4 through 28. Also, enter this amount on Form 1040, line 40. Deductions ~ Yes. Your deduction may be limited. See the Itemized Deductions Worksheet in the instructions to figure the amount to enter. l If you elect to itemize deductions even though they are less than your standard deduction, check here. For Paperwork Reduction Act Notice, see Form 1040 instructions. OAA 23 I 18,932 1, , , , n Schedule A (Form 1040) 2013

4 MCMULLIN 10/07/ :40 AM SCHEDULE E (Form 1040) Department of the Treasury Internal Revenue Service (99) Name(s) shown on return Supplemental Income and Loss (From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.) ~ Attach to Form 1040, 1040NR, or Form ~ Information about Schedule E and its se arate instructions is at ov/schedulee. Your social security number 0MB No 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 or C-EZ see instructions. If ou are an individual, re ort farm rental income or loss from Form 4835 on A Did you make any payments in 2013 that would require you to file Form(s) 1099? (see instructions) No No VA b A B C Type of Property: Type of Property from list below For each rental real estate property listed above, report the number of fair rental and personal use days. Check the QJV box only if you meet the requirements to file as a qualified joint venture. See instructions. 1 Single Family Residence 3 Vacation/Short-Term Rental 5 Land 7 Self-Rental 2 Multi-Family Residence 4 Commercial 6 Royalties 8 Other (describe) Income: Properties: A 3 Rents received. 3 16,000 4 Royalties received 4 Expenses: 5 Advertising Auto and travel (see instructions) ,. 6 7 Cleaning and maintenance Commissions " " " " , Insurance. " Legal and other professional fees " " 11 Management fees Mortgage interest paid to banks, etc. (see instructions) Other interest Repairs " " Supplies " Taxes.. " " " " " 17 Utilities Depreciation expense or depletion Other (list)..,. SEE STATEMENT 2, Total expenses. Add lines 5 through 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 , Deductible rental real estate loss after limitation, if any, on Form 8582 (see instructions) " 23a Total of all amounts reported on line 3 for all rental properties b Total of all amounts reported on line 4 for all royalty properties...., b c Total of all amounts reported on line 12 for all properties " c d Total of all amounts reported on line 18 for all properties d e Total of all amounts reported on line 20 for all properties.... " e 24 Income. Add positive amounts shown on line 21. Do not include any losses. 25 Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here 26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here. If Parts 11, 111, IV, and line 40 on page 2 do not apply to you, also enter this amount on Form 1040, line 17, or Form 1040NR, line 18. Otherwise, include this amount in the total on line 41 on page 2. For Paperwork Reduction Act Notice, see the separate instructions. 23a Fair Rental Personal Use QJV Days Days A 365 B 365 C B 13, ,300 6,222 2,400 1,382 5,273 4,488 22,065-9, ,661 9,455 44, l 26 C Schedule E (Fonn 1040) 2013 )

5 MCMULLI N 10/07/ :40 AM Form 6251 Alternative Minimum Tax-Individuals 0 MB No ~ Information about Form 6251 and its separate instructions is at Departm ent of the Treasury Internal Revenue Service 99 ~ Attach to Form 1040 or Form 1040NR. Name(s) shown on Form 1040 or Form 1040NR Part I Alternative Minimum Taxable Income See instructions for how to com If filing Schedule A (Form 1040), enter the amount from Form 1040, line 41, and go to line 2. Otherwise, enter the amount from Form 1040, line 38, and go to line 7. (If less than zero, enter as a negative amount.). 2 Medical and dental. If you or your spouse was 65 or older, enter the smaller of Schedule A (Form 1040), line 4, or 2.5% (.025) of Form 1040, line 38. If zero or less, enter -0-3 Taxes from Schedule A (Form 1040), line 9. 4 Enter the home mortgage interest adjustment, if any, from line 6 of the worksheet in the instructions for this line 5 Miscellaneous deductions from Schedule A (Form 1040), line 27 6 If Form 1040, line 38, is $150,000 or less, enter -0-. Otherwise, see instructions 7 Tax refund from Form 1040, line 10 or line 21 8 Investment interest expense (difference between regular tax and AMT). 9 Depletion (difference between regular tax and AMn. 10 Net operating loss deduction from Form 1040, line 21. Enter as a positive amount 11 Alternative tax net operating loss deduction. 12 Interest from specified private activity bonds exempt from the regular tax. 13 Qualified small business stock (7% of gain excluded under section 1202) 14 Exercise of incentive stock options (excess of AMT income over regular tax income). 15 Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A) 16 Electing large partnerships (amount from Schedule K-1 (Form 1065-B), box 6) 17 Disposition of property (difference between AMT and regular tax gain or loss) 18 Depreciation on assets placed in service after 1986 (difference between regular tax and AMT). 19 Passive activities (difference between AMT and regular tax income or loss) 20 Loss limitations (difference between AMT and regular tax income or loss) 21 Circulation costs (difference between regular tax and AMn. 22 Long-term contracts (difference between AMT and regular tax income) 23 Mining costs (difference between regular tax and AMT). 24 Research and experimental costs (difference between regular tax and AMn 25 Income from certain installment sales before January 1, Intangible drilling costs preference Other adjustments, including income-based related adjustments 28 Alternative minimum taxable income. Combine lines 1 through 27. (If married filing separately and line 28 is more than $238,550, see instructions. Part II Alternative Minimum Tax AMT 29 Exemption. (If you were under age 24 at the end of 2013, see instructions.) IF your filing status is... AND line 28 is not over... Single or head of household $115,400 Married filing jointly or qualifying widow(er) 153,900 Married filing separately 76,950 If line 28 is over the amount shown above for your filing status, see instructions. THEN enter on line } $51,900 80,800 40, Subtract line 29 from line 28. If more than zero, go to line 31. If zero or less, enter -0- here and on lines 31, 33, and 35, and go to line If you are filing Form 2555 or 2555-EZ, see instructions for the amount to enter. If you reported capital gain distributions directly on Form 1040, line 13; you reported qualified dividends on Form 1040, line 9b; or you had a gain on both lines 15 and 16 of Schedule D (Form 1040) (as refigured for the AMT, if necessary), complete Part Ill on the back and enter the amount from line 60 here. All others: If line 30 is $1 79,500 or less ($89,750 or less if married filing separately), multiply line 30 by 26% (.26). Otherwise, multiply line 30 by 28% (.28) and subtract $3,590 ($1,795 if married filing separately) from the result t '~ ) ) , Alternative minimum tax foreign tax credit (see instructions) 33 Tentative minimum tax. Subtract line 32 from line Tax from Form 1040, line 44 (minus any tax from Form 4972 and any foreign tax credit from Form 1040, line 47). If you used Schedule J to figure your tax, the amount from line 44 of Form 1040 must be refigured without using Schedule J (see instructions). 35 AMT. Subtract line 34 from line 33. If zero or less, enter -0-. Enter here and on Form 1040, line 45. For Paperwork Reduction Act Notice, see your tax return instructions Fom, 6251 (201 3)

6 MCMULLI N 10/07/ :40 AM Form 3903 Moving Expenses Department of the Treasury Internal Revenue Service (99) Name(s) shown on return... Information about Form 3903 and its instructions is available at Attach to Form 1040 or Form 1040NR. Before you begin:,/ See the Distance Test and Time Test in the instructions to find out if you can deduct your moving expenses.,/ s ee Members of the Armed Forces in the instructions, if aoolicable. 0MB No. 154~ Transportation and storage of household goods and personal effects (see instructions).. 2 Travel (including lodging) from your old home to your new home (see instructions). Do not include the cost of meals Add lines 1 and ,500 1,471 10,971 4 Enter the total amount your employer paid you for the expenses listed on lines 1 and 2 that is not included in box 1 of your Form W-2 (wages). This amount should be shown in box 12 of your Form W-2 with code P Is line 3 more than line 4? D No. You cannot deduct your moving expenses. If line 3 is less than line 4, subtract line 3 from line 4 and include the result on Form 1040, line 7, or Form 1040NR, line 8. ~ Yes. Subtract line 4 from line 3. Enter the result here and on Form 1040, line 26, or Form 1040NR, line 26. This is vour movina expense deduction For Paperwork Reduction Act Notice, see your tax return instructions. 5 10,971 Form 3903 (2013)

7 MCMULLIN 10/07/ :40 AM Form 8959 Department of the Treasury Internal Revenue Service Name(s) shown on Form 1040 P a rt I Add"f 11ona I M e d",care T ax on Md" e 1care w ages 1 Medicare wages and tips from Form W-2, box 5. If you have more than one Form W-2, enter the total of the amounts Additional Medicare Tax ~ If any line does not apply to you, leave it blank. See separate instructions. ~ Attach to Form 1040, 1040NR, 1040-PR, or 1040-SS. ~ Information about Form 8959 and its instructions is at ov/form8959. from box Unreported tips from Form 4137, line Wages from Form 8919, line ,.. 4 Add lines 1 through 3 _.,.,., Enter the following amount for your filing status: Married filing jointly $250,000 Married filing separately $125,000 Single, Head of household, or Qualifying widow(er) $200,000 6 Subtract line 5 from line 4. If the result is zero or less, enter -0-7 Additional Medicare Tax on Medicare wages. Multiply line 6 by 0.9% (.009). Enter here and ao to Part II... Part II Add1t1onal Medicare Tax on Self-Em lo ment Income 8 Self-employment income from Schedule SE (Form 1040), Section A, line 4, or Section B, line 6. If you had a loss, enter -0- (Form 1040-PR and Form 1040-SS filers, see instructions.) 9 Enter the following amount for your filing status: Married filing jointly _ Married filing separately _ Single, Head of household, or Qualifying widow(er) 10 Enter the amount from line 4 11 Subtract line 1 O from line 9. If zero or less, enter Subtract line 11 from line 8. If the result is zero or less, enter -0- _ $250,000 $125,000 $200, Additional Medicare Tax on self-employment income. Multiply line 12 by 0.9% (.009). Enter here and o to Part Ill _ Part Ill Additional Medicare Tax on Railroad Retirement Tax Act RRTA 14 Railroad retirement (RRTA) compensation and tips from Form(s) W-2, box 14 (see instructions) _ 15 Enter the following amount for your filing status: Married filing jointly _ Married filing separately Single, Head of household, or Qualifying widow(er) _ 16 Subtract line 15 from line 14. If zero or less, enter -0- $250,000 $125,000 $200, Additional Medicare Tax on railroad retirement (RRTA) compensation. Multiply line 16 by 0.9%.009. Enter here and o to Part IV Part IV Total Additional Medicare Tax 18 Add lines 7, 13, and 17. Also include this amount on Form 1040, line 60, (Form 1040NR, 1040-PR, and 1040-SS filers, see instructions and o to Part V Part V Withholdin Reconciliation 19 Medicare tax withheld from Form W-2, box 6. If you have more than one Form W-2, enter the total of the amounts from box 6 20 Enter the amount from line 1 21 Multiply line 20 by 1.45% (.0145). This is your regular Medicare tax withholding on Medicare wages 22 Subtract line 21 from line 19. This is your Additional Medicare Tax withholding on Medicare wages 23 Additional Medicare Tax withholding on railroad retirement (RRTA) compensation from Form W-2, box 14 (see instructions) _ 24 Total Additional Medicare Tax withholding. Add lines 22 and 23. Also include this amount with federal income tax withholding on Form 1040, line 62 (Form 1040NR, 1040-PR, and 1040-SS filers, see instructions For Paperwork Reduction Act Notice, see your tax return instructions , , , MB No Form 8959 (2013)

8 MCMULLIN 10/07/ :40 AM Form 8582 Passive Activity Loss Limitations ~ See separate instructions. Department of the Treasury ~ Attach to Fonn 1040 or Fonn Internal Revenue Service (99) ~ Information about Fonn 8582 and its instructions is available at ov/fonn8582. Name(s) shown on return Identifying number 0MB No Attachment Sequence No. 88 Part I 2013 Passive Activity Loss C aution: C omplete 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.) 1a Activities with net income (enter the amount from Worksheet 1, column (a)) b Activities with net loss (enter the amount from Worksheet 1, column (b)) b C Prior years unallowed losses (enter the amount from Worksheet 1, column (c)) 1c 20,226 d Combine lines 1a, 1b, and 1c Commercial Revitalization Deductions From Rental Real Estate Activities 2a Commercial revitalization deductions from Worksheet 2, column (a) b Prior year unallowed commercial revitalization deductions from 1a 2a Ii Worksheet 2, column (b) 2b 11 C Add lines 2a and 2b 2c All Other Passive Activities 3a Activities with net income (enter the amount from Worksheet 3, column (a)) b Activities with net loss (enter the amount from Worksheet 3, column (b)) C Prior years unallowed losses (enter the amount from Worksheet 3, column (c)) d Combine lines 3a, 3b, and 3c 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 1 d is a loss, go to Part II. Line 2c is a loss (and line 1 d is zero or more), skip Part II and go to Part Ill. Line 3d is a loss (and lines 1d and 2c are zero or more), skip Parts II and Ill 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 Ill. 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 6 Enter $150,000. If married filing separately, see instructions 6 150,000 7 Enter modified adjusted gross income, but not less than zero (see instructions) 7 238,150 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 Multiply line 8 by 50% (.5). Do not enter more than $25,000. If married filing separately, see instructions Enter the smaller of line 5 or line 9 Part Ill If line 2c is a loss, go to Part Ill. Otherwise, go to line 15. Special Allowance for Commercial Revitalization Deductions From Rental Real Estate Activities Note: Enter all numbers in Part Ill 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 12 Enter the loss from line 4 13 Reduce line 12 by the amount on line Enter the smallest of line 2c (treated as a positive amount), line 11, or line 13 Part IV Total Losses Allowed 15 Add the income, if any, on lines 1a and 3a and enter the total 16 Total losses allowed from all passive activities for Add lines 10, 14, and 15. See instructions to find out how to report the losses on vour tax return. For Paperwork Reduction Act Notice, see instructions. 3a 3b 3c.. 1d 3d ,288-35,288 35, Form 8582 (2013) )

9 MCMULLI N 10/07/ :40 AM Form 8582 (2013) 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.) Page 2 CONDOMINIUM CONDOMINIUM Current year Prior years (a) Net income (b) Net loss (c) Unallowed (line 1a) (line 1b) loss (line 1c) 5, ,065 10,129 Overall gain or loss (d) Gain (e) Loss 16,094 19, 194 Total. Enter on Form 8582, lines 1a, 1b, and 1c. ~ 15,062 20,226 Worksheet 2-For Form 8582, Lines 2a and 2b (See instructions.) (a) Current year (b) Prior year (c) Overall loss deductions (line 2a) unallowed deductions (line 2bl Total. Enter on Form 8582, lines 2a and 2b ~ Worksheet 3-For Form 8582 Lines 3a 3b. and 3c (See instructions.) Current year Prior years Overall gain or loss (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 ~ Worksheet 4-Use this worksheet if an amount is shown on Form 8582, line 10 or 14 See instructions.) Form or schedule (d) Subtract and line number (c) Special (a) Loss (b) Ratio column (c) from to be reported on allowance column (a) (see instructions) Total ~ 1.00 Worksheet 5-Allocation of Unallowed Losses (See instructions.) Form or schedule and line number to be reported on (a) Loss (b) Ratio (c) Unallowed loss (see instructions) CONDOMINIUM SCH El 16, ,094 CONDOMINIUM SCH El 19, ,194 Total ~ Form 8582 (2013)

10 MCMULLIN 10/ :40 AM Form 8582 (2013) Page 3 Worksheet 6-Allowed Losses (See instructions.) Form or schedule and line number to be reported on (a) Loss (b) Unallowed loss (c) Allowed loss (see instructions) CONDOMINIUM SCH El ,094 CONDOMINIUM SCH El 19,194 19,194 Total... 35,288 35,288 Worksheet 7-Activities With Losses Reported on Two or More Forms or Schedules (See instructions.) : (a) (b) (c) Ratio (d) Unallowed (e) Allowed loss Fonn or schedule and line number to be reported on (see instructions):... 1a Net loss plus prior year unallowed loss from form or schedule b Net income from form or schedule... c Subtract line 1 b from line 1 a. If zero or less, enter -0- _... Fonn or schedule and line number to be reported on (see instructions): 1a Net loss plus prior year unallowed loss from form or schedule... b Net income from form or schedule... C Subtract line 1 b from line 1 a. If zero or less, enter Fonn or schedule and line number to be reported on (see instructions): a Net loss plus prior year unallowed loss from form or schedule... b Net income from form or schedule c Subtract line 1 b from line 1 a. If zero or less, enter -0- _... loss Total Forni 8582 (2013)

11 MCMULLIN 10/07/ :40 AM Form 8582 AMT VERSION Passive Activity Loss Limitations ~ See separate instructions. Department of the Treasury ~ Attach to Fonn 1040 or Form Internal Revenue Service (99) ~ Information about Fonn 8582 and its instructions is available at ov/fonn8582. Name(s) shown on return Identifying number 0MB No Attachment Sequence No. 88 DAVID E. MCMOLLIN Part I 2013 Passive Activity Loss Caution: Comolete Worksheets 1, 2, and 3 before completini:i 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.) 1a Activities with net income (enter the amount from Worksheet 1, column (a)) b Activities with net loss (enter the amount from Worksheet 1, column (b)) b 15,062 C Prior years unallowed losses (enter the amount from Worksheet 1, column (c)) 1c 20,226 d Combine lines 1a, 1b, and 1c. Commercial Revitalization Deductions From Rental Real Estate Activities 2a Commercial revitalization deductions from Worksheet 2, column (a) b Prior year unallowed commercial revitalization deductions from Worksheet 2, column (b) C Add lines 2a and 2b All Other Passive Activities 3a Activities with net income (enter the amount from Worksheet 3, column (a)) b Activities with net loss (enter the amount from Worksheet 3, column (b)) C Prior years unallowed losses (enter the amount from Worksheet 3, column (c)) d Combine lines 3a, 3b, and 3c 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 1 c, 2b, or 3c. Report the losses on the forms and schedules normally used 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 Ill. Line 3d is a loss (and lines 1d and 2c are zero or more), skip Parts II and Ill 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 Ill. 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 Enter $150,000. If married filing separately, see instructions Enter modified adjusted gross income, but not less than zero (see instructions) 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 Multiply line 8 by 50% (.5). 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 Part Ill If line 2c is a loss, go to Part Ill. Otherwise, go to line 15. Special Allowance for Commercial Revitalization Deductions From Rental Real Estate Activities Note: Enter all numbers in Part Ill 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 12 Enter the loss from line 4 13 Reduce line 12 by the amount on line Enter the smallest of line 2c (treated as a positive amount), line 11, or line 13. Part IV Total Losses Allowed 15 Add the income, if any, on lines 1a and 3a and enter the total 16 Total losses allowed from all passive activities for Add lines 10, 14, and 15. See instructions to find out how to report the losses on your tax return. For Paperwork Reduction Act Notice, see instructions. 1a 2a 2b 3a 3b 3c d 2c 3d ,288-35, Fonm 8582 (2013) )

12 MCMULLI N 10/07/ :40 AM AMT VERSION Form 8582 (2013) 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.) Page 2 CONDOMINIUM CONDOMINIUM Current year Prior years (a) Net income (b) Net loss (c) Unallowed (line 1a) (line 1b) loss (line 1c) 5,997 10,097 9,065 10,129 Overall gain or loss (d) Gain (e) Loss 16,094 19,194 Total. Enter on Form 8582, lines 1a, 1b, and 1c ,226 Worksheet 2-For Form 8582, Lines 2a and 2b (See instructions.) (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... Worksheet 3-For Form 8582 Lines 3a 3b, and 3c See instructions.) Current year Prior years Overall gain or loss (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... Worksheet 4-Use this worksheet if an amount is shown on Form 8582, line 10 or 14 See instructions.) Form or schedule (d) Subtract and line number (c) Special (a) Loss (b) Ratio column (c) from to be reported on allowance column (a) (see instructions) Total Worksheet 5-Allocation of Unallowed Losses (See instructions.) Form or schedule and line number to be reported on (a) Loss (b) Ratio (c) Unallowed loss (see instructions) CONDOMINIUM SCH El 16, CONDOMINIUM SCH El 19, Total ,288 Form 8582 (2013)

13 MCMULLI N 10/07/ :40 AM AMT VERSION Form 8582 (2013) Page 3 Worksheet 6-Allowed Losses (See instructions.) Form or schedule and line number to be reported on (a) Loss (b) Unallowed loss (c) Allowed loss (see instructions) CONDOMINIUM SCH El 16,094 16,094 CONDOMINIUM SCH El 19,194 19,194 Total... 35,288 35,288 Worksheet 7-Activities With Losses Reported on Two or More Forms or Schedules (See instructions.) : (a) (b) (c) Ratio (d) Unallowed (e) Allowed loss Fonn or schedule and line number to be reported on (see instructions): a Net loss plus prior year unallowed loss from form or schedule b Net income from form or schedule C Subtract line 1 b from line 1 a. If zero or less, enter Fonn or schedule and line number to be reported on (see instructions): a Net loss plus prior year unallowed loss from form or schedule... b Net income from form or schedule C Subtract line 1 b from line 1 a. If zero or less, enter Fonn or schedule and line number to be reported on (see instructions): a Net loss plus prior year unallowed loss from form or schedule b Net income from form or schedule c Subtract line 1b from line 1a. If zero or less, enter loss Total Fam, 8582 (2013)