Publication 517: Social Security and Other Information for Members of the Clergy and Religious Workers;

This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Schedule C-EZ (Form 1040) Net Profit From Business (Sole Proprietorship) 2004. Summary: This is an example of Schedule C-EZ (Form 1040) 2004 with items included as described in the text. Additionally, these line items are completed:

“Name of proprietor” field contains John E. Michaels

“Social security number (SSN)” field contains 011-00-2222

Under “Part I: General Information”:

“A. Principal business or profession, including product or service” field contains Minister

“B. Enter code from pages C-7, 8, & 9” field contains 541990

“E. Business address (including suite or room number). Address not required if same as on Form 1040, page 1.” field contains 1042 Main Street

“City, town or post office, state, and ZIP code” field contains Hometown, Texas 77099

Under “Part II: Figure Your Net Profit”:

“1. Gross receipts. Caution. If this income was reported to you on Form W-2 and the statutory employee box on that form was checked, see Statutory Employees in the instructions for Schedule C, line 1, on page C-3 and check here” field contains 4,000

“2. Total expenses (see instructions). If more than $2,500, you must use Schedule C” field contains 199 Footnote: See Attached Statement.

“3. Net profit. Subtract line 2 from line 1. If less than zero, you must use Schedule C. Enter on Form 1040, line 12, and also on Schedule SE, line 2. (Statutory employees do not report this amount on Schedule SE, line 2. Estates and trusts, enter on Form 1041, line 3.)” field contains 3,801

Under “Part III: Information on Your Vehicle”:

“4. When did you place your vehicle in service for business purposes? (month, day, year)” field contains 7/15/2002

“5. Of the total number of miles you drove your vehicle during 2004, enter the number of miles you used your vehicle for:”

“a. Business” field contains 459

“b. Commuting” field contains 0

“c. Other” field contains 7,247

“6. Do you (or your spouse) have another vehicle available for personal use? Yes” checkbox checked

“7. Was your vehicle available for personal use during off-duty hours? Yes” checkbox checked

“8a. Do you have evidence to support your deduction? Yes” checkbox checked

“8b. If Yes, is the evidence written? Yes” checkbox checked