Melvin Hecht, CPA 92 Broadway Ste 205 Denville, NJ 07834
ARTHUR KOENIG 203 SUMMER ROAD NESHANIC STATION, NJ
08853
Melvin Hecht, CPA 92 Broadway Ste 205 Denville, NJ 07834 973-625-5653
ARTHUR KOENIG 203 SUMMER ROAD NESHANIC STATION, NJ 08853 Dear ARTHUR: This letter is to confirm and specify the terms of our engagement with you and to clarify the nature and extent of the services we will provide. In order to ensure an understanding of our mutual responsibilities, we ask all clients for whom returns are prepared to confirm the following arrangements. We will prepare your 2014 federal and state income tax returns from information which you will furnish to us. We will not audit or otherwise verify the data you submit, although it may be necessary to ask you for clarification of some of the information. We will furnish you with questionnaires and worksheets to guide you in gathering the necessary information. Your use of such forms will assist in keeping the fee to a minimum. It is your responsibility to provide all the information required for the preparation of complete and accurate returns. You should retain all the documents, cancelled checks and other data that form the basis of income and deductions. These may be necessary to prove the accuracy and completeness of the returns to a taxing authority. You have the final responsibility for the income tax returns and, therefore, you should review them carefully before you sign them. Our work in connection with the preparation of your income tax returns does not include any procedures designed to discover defalcations and/or irregularities, should any exist. We will render such accounting and bookkeeping assistance as determined to be necessary for preparation of the income tax returns. The law provides various penalties that may be imposed when taxpayers understate their tax liability. If you would like information on the amount or the circumstances of these penalties, please contact us. Your returns may be selected for review by the taxing authorities. Any proposed adjustments by the examining agent are subject to certain rights of appeal. In the event of such government tax examination, we will be available upon request to represent you and will render additional invoices for the time and expenses incurred. Our fee for these services will be based upon the amount of time required at standard billing rates plus out-of-pocket expenses. All invoices are due and payable upon presentation. If the foregoing fairly sets forth your understanding, please sign the enclosed copy of this letter in the space indicated and return it to our office. However, if there are other tax returns you expect us to prepare, please inform us by noting so at the end of the return copy of this letter.
We want to express our appreciation for this opportunity to work with you. Very truly yours, Melvin Hecht, CPA Accepted By: Date:
KOENIGA 01/25/2017 11:37 AM
Form
2848
(Rev. July 2014) Department of the Treasury Internal Revenue Service
Part I
Power of Attorney and Declaration of Representative
OMB No. 1545-0150
For IRS Use Only
Information about Form 2848 and its instructions is at www.irs.gov/form2848.
Power of Attorney
Name
Caution: A separate Form 2848 must be completed for each taxpayer. Form 2848 will not be honored for any purpose other than representation before the IRS. 1 Taxpayer information. Taxpayer must sign and date this form on page 2, line 7. Taxpayer name and address Taxpayer identification number(s)
Telephone Function Date
/
/
154-32-7873
ARTHUR KOENIG
Daytime telephone number
203 SUMMER ROAD NESHANIC STATION
Received by:
Plan number (if applicable)
NJ 08853
hereby appoints the following representative(s) as attorney(s)-in-fact: 2 Representative(s) must sign and date this form on page 2, Part II. Name and address
CAF No. . . . . . . 2005-21367R .......................................... PTIN . . . . . . . . . . P01073000 ......................................... Telephone No. 973-625-5653 .......................................... Fax No. . . . . . . . 973-625-7763 .......................................... X Check if to be sent copies of notices and communications Check if new: Address Telephone No. Fax No. Name and address CAF No. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PTIN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Telephone No. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fax No. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Check if to be sent copies of notices and communications Check if new: Address Telephone No. Fax No. Name and address CAF No. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PTIN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Telephone No. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fax No. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (Note. IRS sends notices and communications to only two representatives.) Check if new: Address Telephone No. Fax No. Name and address CAF No. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PTIN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Telephone No. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fax No. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (Note. IRS sends notices and communications to only two representatives.) Check if new: Address Telephone No. Fax No. to represent the taxpayer before the Internal Revenue Service and perform the following acts: 3 Acts authorized (you are required to complete this line 3). With the exception of the acts described in line 5b, I authorize my representative(s) to receive and
Melvin Hecht 92 Broadway Ste 205 Denville NJ 07834
inspect my confidential tax information and to perform acts that I can perform with respect to the tax matters described below. For example, my representative(s) shall have the authority to sign any agreements, consents, or similar documents (see instructions for line 5a for authorizing a representative to sign a return).
Description of Matter (Income, Employment, Payroll, Excise, Estate, Gift, Whistleblower, Practitioner Discipline, PLR, FOIA, Civil Penalty, Sec. 5000A Shared Responsibility Payment, Sec. 4980H Shared Responsibility Payment, etc.) (see instructions)
INCOME
Tax Form Number (1040, 941, 720, etc.) (if applicable)
1040
Year(s) or Period(s) (if applicable) (see instructions)
2013/2014
4
Specific use not recorded on Centralized Authorization File (CAF). If the power of attorney is for a specific use not recorded on CAF, check this box. See the instructions for Line 4. Specific Use Not Recorded on CAF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5a Additional acts authorized. In addition to the acts listed on line 3 above, I authorize my representative(s) to perform the following acts (see instructions for line 5a for more information): Authorize disclosure to third parties;
Substitute or add representative(s);
Sign a return;
Other acts authorized:
For Privacy Act and Paperwork Reduction Act Notice, see the instructions. DAA
Form
2848 (Rev. 7-2014)
KOENIGA 01/25/2017 11:37 AM
ARTHUR KOENIG
154-32-7873
Form 2848 (Rev. 7-2014) Page 2 b Specific acts not authorized. My representative(s) is (are) not authorized to endorse or otherwise negotiate any check (including directing or accepting payment by any means, electronic or otherwise, into an account owned or controlled by the representative(s) or any firm or other entity with whom the representative(s) is (are) associated) issued by the government in respect of a federal tax liability. List any specific deletions to the acts otherwise authorized in this power of attorney (see instructions for line 5b): . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...................................................................................................................................................
6
Retention/revocation of prior power(s) of attorney. The filing of this power of attorney automatically revokes all earlier power(s) of attorney on file with the Internal Revenue Service for the same tax matters and years or periods covered by this document. If you do not want to revoke a prior power of attorney, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT. Signature of taxpayer. If a tax matter concerns a year in which a joint return was filed, each spouse must file a separate power of attorney even if they are appointing the same representative(s). If signed by a corporate officer, partner, guardian, tax matters partner, executor, receiver, administrator, or trustee on behalf of the taxpayer, I certify that I have the authority to execute this form on behalf of the taxpayer. IF NOT COMPLETED, SIGNED, AND DATED, THE IRS WILL RETURN THIS POWER OF ATTORNEY TO THE TAXPAYER.
7
. ........................................................................................
. ............
Signature
Date
. . . . . . . . . . . . . .KOENIG ........................................................ .ARTHUR
Print Name
Part II
. ..........................................
Title (if applicable)
. ............................................................
Print name of taxpayer from line 1 if other than individual
Declaration of Representative
Under penalties of perjury, by my signature below I declare that: • I am not currently suspended or disbarred from practice before the Internal Revenue Service; • I am subject to regulations contained in Circular 230 (31 CFR, Subtitle A, Part 10), as amended, governing practice before the Internal Revenue Service; • I am authorized to represent the taxpayer identified in Part I for the matter(s) specified there; and • I am one of the following: a Attorney—a member in good standing of the bar of the highest court of the jurisdiction shown below. b Certified Public Accountant—duly qualified to practice as a certified public accountant in the jurisdiction shown below. c Enrolled Agent—enrolled as an agent by the Internal Revenue Service per the requirements of Circular 230. d Officer—a bona fide officer of the taxpayer organization. e Full-Time Employee—a full-time employee of the taxpayer. f Family Member—a member of the taxpayer’s immediate family (for example, spouse, parent, child, grandparent, grandchild, step-parent, stepchild, brother, or sister). g Enrolled Actuary—enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the authority to practice before the Internal Revenue Service is limited by section 10.3(d) of Circular 230). h Unenrolled Return Preparer—Your authority to practice before the Internal Revenue Service is limited. You must have been eligible to sign the return under examination and have prepared and signed the return. See Notice 2011-6 and Special rules for registered tax return preparers and unenrolled return preparers in the instructions (PTIN required for designation h). i Registered Tax Return Preparer—registered as a tax return preparer under the requirements of section 10.4 of Circular 230. Your authority to practice before the Internal Revenue Service is limited. You must have been eligible to sign the return under examination and have prepared and signed the return. See Notice 2011-6 and Special rules for registered tax return preparers and unenrolled return preparers in the instructions (PTIN required for designation i). k Student Attorney or CPA—receives permission to represent taxpayers before the IRS by virtue of his/her status as a law, business, or accounting student working in an LITC or STCP. See instructions for Part II for additional information and requirements. r Enrolled Retirement Plan Agent—enrolled as a retirement plan agent under the requirements of Circular 230 (the authority to practice before the Internal Revenue Service is limited by section 10.3(e)).
IF THIS DECLARATION OF REPRESENTATIVE IS NOT COMPLETED, SIGNED, AND DATED, THE IRS WILL RETURN THE
POWER OF ATTORNEY. REPRESENTATIVES MUST SIGN IN THE ORDER LISTED IN PART I, LINE 2. See the instructions for Part II.
Note. For designations d-f, enter your title, position, or relationship to the taxpayer in the "Licensing jurisdiction" column. See the instructions for Part II for more information. Designation — Insert above letter (a-r)
b
DAA
Licensing jurisdiction (state) or other licensing authority (if applicable)
Bar, license, certification, registration, or enrollment number (if applicable). See instructions for Part II for more information.
Signature
Date
5445
01/25/17
Form
2848 (Rev. 7-2014)
Melvin Hecht, CPA 92 Broadway Ste 205 Denville, NJ 07834 973-625-5653 January 25, 2017 CONFIDENTIAL ARTHUR KOENIG 203 SUMMER ROAD NESHANIC STATION, NJ 08853
For professional services rendered in connection with the preparation of your 2014 individual tax return: Art, Actual billable time amiunted to $2300 ...................................................$ Amount due
$
1,900.00 1,900.00
Filing Instructions Amended Individual Income Tax Return Taxable Year Ended December 31, 2014
Name:
ARTHUR KOENIG
Federal Filing Instructions Your 2014 Form 1040X shows an amount due of $8,046. A check in the amount of $8,046 should be made payable to the United States Treasury. Write "S.S.N. 154-32-7873, 2014 Form 1040X" and your daytime phone number on the check. Mail the check and Form 1040X AS SOON AS POSSIBLE to: Department of the Treasury Internal Revenue Service Kansas City, MO 64999 Sign and date the return on Page 2. Retain a signed and dated copy of the return for your records. New Jersey Amended Filing Instructions Your 2014 Form NJ-1040X shows an amount due of $1,222. Make your check payable to State of New Jersey - TGI and mail as soon as possible. Write "S.S.N. 154-32-7873, 2014 Form NJ1040X" and your daytime phone number on the check. Sign and date the return on Page 2 and mail it to: New Jersey Division of Taxation Revenue Processing Center P.O. Box 111 Trenton, NJ 08645-0111 New York Filing Instructions The return shows a total overpayment of $918, all of which is to be credited to your estimated tax liability for the coming year. Sign and date Form TR-579-IT, New York State E-file Signature Authorization. Return it as soon as possible to: Melvin Hecht, CPA 92 Broadway Ste 205 Denville, NJ 07834 Your return is being filed electronically. Do not mail Form IT-203. Initial and date the copy of
the return and retain it for your records. New York Estimate Filing Instructions Your required 2015 New York estimated tax payments are as follows: Due Date 4/15/15 6/15/15 9/15/15 1/15/16
Remittance $15 $0 $0 $0
Each payment is to be accompanied by a completed Form IT-2105 payment voucher. Make each check payable to NY State Income Tax. Write your social security number and "2015 Form IT2105" on the check. Mail the Form IT-2105 payment voucher and check by the due date indicated above to: New York State Estimated Income Tax Processing Center P.O. Box 4122 Binghamton, NY 13902-4122
KOENIGA 01/25/2017 11:37 AM
Form
8879
IRS e-file Signature Authorization
OMB No. 1545-0074
Department of the Treasury Internal Revenue Service
Information about Form 8879 and its instructions is at www.irs.gov/form8879.
Submission Identification Number (SID)
22209920152080007524
Taxpayer's name
Social security number
ARTHUR
KOENIG
154-32-7873
Spouse's name
Part I 1 2 3 4 5
Spouse's social security number
Tax Return Information —Tax Year Ending December 31, 2014 (Whole Dollars Only)
Adjusted gross income (Form 1040, line 38; Form 1040A, line 22; Form 1040EZ, line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . Total tax (Form 1040, line 63; Form 1040A, line 39; Form 1040EZ, line 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Federal income tax withheld (Form 1040, line 64; Form 1040A, line 40; Form 1040EZ, line 7) . . . . . . . . . . . . . . . . . . . . . Refund (Form 1040, line 76a; Form 1040A, line 48a; Form 1040EZ, line 13a; Form 1040-SS, Part I, line 13a) . . . . . Amount you owe (Form 1040, line 78; Form 1040A, line 50; Form 1040EZ, line 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II
2014
Do not send to the IRS. This is not a tax return. Keep this form for your records.
273,693 56,844 27,550
1 2 3 4 5
1,965
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 my electronic individual income tax return and accompanying schedules and statements for the tax year ending December 31, 2014, 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 my electronic income tax return. 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 my electronic income tax return and, if applicable, my Electronic Funds Withdrawal Consent.
Taxpayer’s PIN: check one box only I authorize
to enter or generate my PIN ERO firm name
as my signature on my tax year 2014 electronically filed income tax return.
X
65432 Enter five digits, but do not enter all zeros
I will enter my PIN as my signature on my tax year 2014 electronically filed income tax return. 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
07/20/15
Spouse’s PIN: check one box only I authorize
to enter or generate my PIN ERO firm name
Enter five digits, but do
as my signature on my tax year 2014 electronically filed income tax return.
not enter all zeros
I will enter my PIN as my signature on my tax year 2014 electronically filed income tax return. 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.
22209965432 Do not enter all zeros
I certify that the above numeric entry is my PIN, which is my signature for the tax year 2014 electronically filed income tax return 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 Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns. ERO’s signature
Melvin Hecht
Date
07/20/15
ERO Must Retain This Form — See Instructions Do Not Submit This Form to the IRS Unless Requested To Do So For Paperwork Reduction Act Notice, see your tax return instructions. DAA
Form
8879 (2014)
Form
KOENIGA 01/25/2017 11:37 AM
1040
Department of the Treasury—Internal Revenue Service
(99)
U.S. Individual Income Tax Return
2014
For the year Jan. 1–Dec. 31, 2014, or other tax year beginning Your first name and initial
Amended OMB No. 1545-0074
, 2014, ending
IRS Use Only–Do not write or staple in this space.
, 20
Last name
ARTHUR
Your social security number
KOENIG
If a joint return, spouse's first name and initial
See separate instructions.
154-32-7873
Last name
Spouse's social security number
Home address (number and street). If you have a P.O. box, see instructions.
Apt. no.
203 SUMMER ROAD
sure the SSN(s) above Make and on line 6c are correct.
Presidential Election Campaign
City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).
NESHANIC STATION Foreign country name
Exemptions
2 3
X
Foreign postal code
Single
4
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.
5
Qualifying widow(er) with dependent child
Married filing jointly (even if only one had income) Married filing separately. Enter spouse's SSN above
6a b c
}
X
Boxes checked on 6a and 6b No. of children on 6c who: age 17 qual. lived with you for child did not live with tax credit (see instr.) you due to divorce or separation (see instructions)
Yourself. If someone can claim you as a dependent, do not check box 6a . . . . . . . . . . . . . . . . . . . . . . . . . . Spouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) if Dependents: child under
(1) First name
Last name
(2) Dependent's
(3) Dependent's
social security number
relationship to you
1
• •
Dependents on 6c not entered above
d 7 8a b Attach Form(s) W-2 here. Also 9a attach Forms b W-2G and 10 1099-R if tax was withheld. 11 12 If you did not 13 get a W-2, see instructions. 14 15a 16a 17 18 19 20a 21 22 23 Adjusted 24
Income
25 26 27 28 29 30 31a 32 33 34 35 36 37
Total number of exemptions claimed
Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Taxable interest. Attach Schedule B if required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest. Do not include on line 8a . . . . . . . . . . . . . . . . 8b 4,878 Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Qualified dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9b 15,696 Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Client Copy
Capital gain or (loss). Attach Schedule D if required. If not required, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other gains or (losses). Attach Form 4797 IRA distributions . . . . . . . . . . . . 15a Pensions and annuities . . . . . 16a
......................................................
b Taxable amount . . . . . . . . . . . b Taxable amount . . . . . . . . . . . Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . . . . . . . .
59,293
Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Social security benefits . . . . . . . . 20a 26,796 b Taxable amount . . . . . . . . . . . Other income. List type and amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Combine the amounts in the far right column for lines 7 through 21. This is your total income Educator expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 or 2106-EZ . . . 24 Health savings account deduction. Attach Form 8889 . . . . . . . . . . . 25 Moving expenses. Attach Form 3903 . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 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 . . . . . . . . . . . . . . . . . . . . . . . . . .
Add numbers on lines above
7 8a
1 605 23,895
9a
17,353
........................................................................
10 11 12 13 14 15b 16b 17 18 19 20b 21 22
58,709 -122 90,000 59,288 1,195 22,777 273,700
27 28 29 30
Alimony paid b Recipient's SSN 31a IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Tuition and fees. Attach Form 8917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Domestic production activities deduction. Attach Form 8903 . . . . 35 7 Add lines 23 through 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 Subtract line 36 from line 22. This is your adjusted gross income . . . . . . . . . . . . . . . . . . . . . . . . . 37
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. DAA
Spouse
and full name here.
If more than four dependents, see instructions and check here
Gross Income
Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund.
08853
Foreign province/state/county
Filing Status 1 Check only one box.
NJ
7 273,693 Form
1040 (2014)
KOENIGA 01/25/2017 11:37 AM
Form 1040 (2014)
Tax and Credits
ARTHUR KOENIG
{
b
Standard Deduction for—
40 41 42 43 44 45 46 47 48 49 50 51 52 53 54
• People who check any box on line 39a or 39b or who can be claimed as a dependent, see instructions. • All others: Single or Married filing separately, $6,200 Married filing jointly or Qualifying widow(er), $12,400 Head of household, $9,100
55 56 57 58 59 60a b 61
Other Taxes
Payments If you have a qualifying child, attach Schedule EIC.
Refund Direct deposit? See instructions.
Amount You Owe
Joint return? See instr. Keep a copy for your records.
}
If your spouse itemizes on a separate return or you were a dual-status alien, check here 39b Itemized deductions (from Schedule A) or your standard deduction (see left margin) . . . . . . . . Subtract line 40 from line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exemptions. If line 38 is $152,525 or less, multiply $3,950 by the number on line 6d. Otherwise, see instructions . . . . . .
Alternative minimum tax (see instructions). Attach Form 6251 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess advance premium tax credit repayment. Attach Form 8962 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Add lines 44, 45, and 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Foreign tax credit. Attach Form 1116 if required . . . . . . . . . . . . . . . . . . 48 96 Credit for child and dependent care expenses. Attach Form 2441 . 49 50 Education credits from Form 8863, line 19 . . . . . . . . . . . . . . . . . . . . . . . 51 Retirement savings contributions credit. Attach Form 8880 . . . . . . . Child tax credit. Attach Schedule 8812, if required . . . . . . . . . . . . . . . . 52 Residential energy credits. Attach Form 5695 . . . . . . . . . . . . . . . . . . . . 53 54 Other credits from Form:a 3800 b 8801 c
4137
b
54,361
96 54,265
56 57 58 59
............................................................
Unreported social security and Medicare tax from Form:a
43 44 45 46 47
55
Add lines 48 through 54. These are your total credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtract line 55 from line 47. If line 55 is more than line 47, enter -0- . . . . . . . . . . . . . . . . . . . . . . . .
Self-employment tax. Attach Schedule SE
81,295 192,398 3,318 189,080 36,446 17,915
40 41 42
Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Form(s) b Form Tax (see instr.). Check if any from: a . ...................... 8814 4972 c
8919 . . . . . . . . . . .
Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . . . . . . . Household employment taxes from Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . First-time homebuyer credit repayment. Attach Form 5405 if required . . . . . . . . . . . . . . . . . . . . . . . . . . . Health care: individual responsibility (see instructions) Full-year coverage X . . . . . . . . . . . . . . . . . . . Form 8959 b X Form 8960 c Instructions; enter code(s) Taxes from: a
60a 60b 61 62 63
2,579 56,844
62 63 Add lines 56 through 62. This is your total tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 Federal income tax withheld from Forms W-2 and 1099 . . . . . . . . . 27,550 64 65 2014 estimated tax payments and amount applied from 2013 return . . . . . 65 27,329 66a Earned income credit (EIC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66a b Nontaxable combat pay election . 66b 67 Additional child tax credit. Attach Schedule 8812 . . . . . . . . . . . . . . . . 67 68 American opportunity credit from Form 8863, line 8 . . . . . . . . . . . . . 68 69 Net premium tax credit. Attach Form 8962 . . . . . . . . . . . . . . . . . . . . . . 69 70 Amount paid with request for extension to file . . . . . . . . . . . . . . . . . . . 70 71 Excess social security and tier 1 RRTA tax withheld . . . . . . . . . . . . . 71 72 Credit for federal tax on fuels. Attach Form 4136 . . . . . . . . . . . . . . . . 72 2439 b Reserved c Reservedd 73 Credits from Form:a 73 74 74 Add lines 64, 65, 66a, and 67 through 73. These are your total payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 If line 74 is more than line 63, subtract line 63 from line 74. This is the amount you overpaid . . . . 75 76a Amount of line 75 you want refunded to you. If Form 8888 is attached, check here . . . . 76a b Routing number c Type: Checking Savings d Account number Amount of line 75 you want applied to your 2015 estimated tax 77 14,362 77 78 Amount you owe. Subtract line 74 from line 63. For details on how to pay, see instructions . 78 79 Estimated tax penalty (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 79 Do you want to allow another person to discuss this return with the IRS (see instructions)? X Yes. Complete below.
Third Party Designee Designee's
Sign Here
154-32-7873 Page 2 273,693
38 Amount from line 37 (adjusted gross income) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 39a Check Blind. X You were born before January 2, 1950, Total boxes if: checked Spouse was born before January 2, 1950, Blind. 39a 1
Personal identification number (PIN)
Melvin Hecht
54,879
1,965 No
65432 973-625-5653
name Phone no. 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. Daytime phone number Your signature Date Your occupation Spouse's signature. If a joint return, both must sign.
Print/Type preparer's name
Date
RETIRED
Preparer's signature
Paid Melvin Hecht Melvin Hecht Preparer Firm's name Melvin Hecht, CPA Use Only Firm's address 92 Broadway Ste 205 www.irs.gov/form1040 DAA
Denville
If the IRS sent you an Identity Protection PIN, enter it here (see instr.)
Spouse's occupation Date
Check
X
if
PTIN
01/25/17 self-employed P01073000 Firm's EIN Phone no.
NJ 07834
973-625-5653 Form
1040 (2014)
Form
KOENIGA 01/25/2017 11:37 AM
1040X
Department of the Treasury — Internal Revenue Service
Amended U.S. Individual Income Tax Return
OMB No. 1545-0074
Information about Form 1040X and its separate instructions is at www.irs.gov/form1040x.
(Rev. December 2014)
This return is for calendar year X 2014 Other year. Enter one: calendar year
2013 2012 2011 or fiscal year (month and year ended):
Your first name and initial
Last name
ARTHUR
Your social security number
KOENIG
If a joint return, spouse’s first name and initial
154-32-7873
Last name
Spouse’s social security number
Current home address (number and street). If you have a P.O. box, see instructions.
Apt. no.
Your phone number
203 SUMMER ROAD
City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).
NESHANIC STATION
Foreign country name
NJ 08853
Foreign province/state/county
Foreign postal code
Amended return filing status. You must check one box even if you are not changing your filing status. Caution. In general, you cannot change your filing status from joint to separate returns after the due date. X Single Married filing separately Head of household (If the qualifying person is a child but not Qualifying widow(er) your dependent, see instructions.) Married filing jointly
Use Part III on the back to explain any changes
Tax Liability
.....................
7 Credits. If general business credit carryback is included, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Subtract line 7 from line 6. If the result is zero or less, enter -0- . . 9 Health care: individual responsibility (see instructions) . . . . . . . . . . 10 Other taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Total tax. Add lines 8, 9, and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22,777 -1,041 23,818
273,693 81,295 192,398
4 5
3,950 164,630
-632 24,450
3,318 189,080
6
46,959
7,402
54,361
7 8 9 10 11
96 46,863 0 1,935 48,798
7,402
96 54,265
644 8,046
2,579 56,844
.
Payments 12 Federal income tax withheld and excess social security and tier 1 RRTA tax withheld (if changing, see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Estimated tax payments, including amount applied from prior year's return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Earned income credit (EIC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Refundable credits from: Schedule 8812 Form(s) 2439 4136 8812 (2011)
8839
8863
27,550
27,550
27,329 0
27,329
8885
0 15 16 Total amount paid with request for extension of time to file, tax paid with original return, and additional tax paid after return was filed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Total payments. Add lines 12 through 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8962 or
C. Correct amount
250,916 82,336 168,580
1 2 3
6 Tax. Enter method(s) used to figure tax (see instructions):
QDCGTW; AMT
No
amount of increase or (decrease) – explain in Part III
Client Copy
.............................................
5 Taxable income. Subtract line 4 from line 3
8801 other (specify):
Yes
B. Net change –
or as previously adjusted (see instructions)
1 Adjusted gross income. If net operating loss (NOL) carryback is included, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Itemized deductions or standard deduction . . . . . . . . . . . . . . . . . . . . . . 3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Exemptions. If changing, complete Part I on page 2 and enter the
5405
X
A. Original amount
Income and Deductions
amount from line 29
Full-year coverage. If all members of your household have fullyear minimal essential health care coverage, check "Yes." Otherwise, check "No." (See instructions.)
Refund or Amount You Owe (Note. Allow up to 16 weeks for Form 1040X to be processed.)
16 17
54,879
6,081 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 48,798 Subtract line 18 from line 17 (If less than zero, see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 8,046 Amount you owe. If line 11, column C, is more than line 19, enter the difference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 If line 11, column C, is less than line 19, enter the difference. This is the amount overpaid on this return . . . . . . . . . . . . 21 Amount of line 21 you want refunded to you . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Amount of line 21 you want applied to your (enter year): estimated tax . . 23 Complete and sign this form on Page 2. For Paperwork Reduction Act Notice, see instructions. Form 1040X (Rev. 12-2014) 18 19 20 21 22 23
DAA
KOENIGA 01/25/2017 11:37 AM
ARTHUR KOENIG
154-32-7873
Form 1040X (Rev. 12-2014)
Part I
Page
2
Exemptions
Complete this part only if you are increasing or decreasing the number of exemptions (personal and dependents) claimed on line 6d of the return you are amending. A. Original number of exemptions or amount reported or as previously adjusted
See Form 1040 or Form 1040A instructions and Form 1040X instructions.
24 Yourself and spouse. Caution. If someone can claim you as a dependent, you cannot claim an exemption for yourself . . . . . . . 25 Your dependent children who lived with you . . . . . . . . . . . . . . . . . . . 26 Your dependent children who did not live with you due to divorce or separation . . . . . . 27 Other dependents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Total number of exemptions. Add lines 24 through 27 . . . . . . . . . 29 Multiply the number of exemptions claimed on line 28 by the exemption amount shown in the instructions for line 29 for the year you are
24 25 26 27 28
C. Correct number or amount
B. Net change
1
1
1
1
3,950 -632 29 amending. Enter the result here and on line 4 on page 1 of this form . . . 30 List ALL dependents (children and others) claimed on this amended return. If more than 4 dependents, see instructions. (a) First name
Part II
(b) Dependent's social security number
Last name
(c) Dependent's relationship to you
3,318
(d) Check box if qualifying child for child tax credit (see instructions)
Presidential Election Campaign Fund
Checking below will not increase your tax or reduce your refund. Check here if you did not previously want $3 to go to the fund, but now do. Check here if this is a joint return and your spouse did not previously want $3 to go to the fund, but now does. Part III Explanation of changes. In the space provided below, tell us why you are filing Form 1040X.
Attach any supporting documents and new or changed forms and schedules.
OMITTED SOCIAL SECURITY WAS ENTERED
Sign Here Remember to keep a copy of this form for your records. Under penalties of perjury, I declare that I have filed an original return and that I have examined this amended return, including accompanying schedules and statements, and to the best of my knowledge and belief, this amended return is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information about which the preparer has any knowledge.
Your signature
Spouse's signature. If a joint return, both must sign.
Date
Date
Paid Preparer Use Only
Melvin Hecht
Preparer's signature
01/25/17
Date
92 Broadway Denville
Melvin Hecht
Print/type preparer's name
P01073000
PTIN
For forms and publications, visit IRS.gov. DAA
Melvin Hecht, CPA Firm's name (or yours if self-employed)
Firm's address and ZIP code
X
Check if self-employed
Ste 205 NJ 07834
973-625-5653
Phone number
EIN Form
1040X (Rev. 12-2014)
KOENIGA 01/25/2017 11:37 AM
Itemized Deductions
SCHEDULE A (Form 1040)
Information about Schedule A and its separate instructions is at www.irs.gov/schedulea.
Department of the Treasury Internal Revenue Service (99) Name(s) shown on Form 1040
1 2 3
154-32-7873
Caution. Do not include expenses reimbursed or paid by others. 1,259 Medical and dental expenses (see instructions) . . . . . . . . . . . . . . . . . 1 273,693 Enter amount from Form 1040, line 38 2 Multiply line 2 by 10% (.10). But if either you or your spouse was 20,527 born before January 2, 1950, multiply line 2 by 7.5% (.075) instead 3 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
0
9
40,616
15 16 Gifts by cash or check. If you made any gift of $250 or more, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Other than by cash or check. If any gift of $250 or more, see instructions. You must attach Form 8283 if over $500 . . . . . . . . . . 17 10,815 18 Carryover from prior year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Add lines 16 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
4,493
5 State and local (check only one box): a X Income taxes, or ................................. General sales taxes b
}
5
19,134
6 Real estate taxes (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Personal property taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Other taxes. List type and amount ...........................
6
21,482
. ................................................................
9 Add lines 5 through 8
Interest You Paid Note. Your mortgage interest deduction may be limited (see instructions).
Gifts to Charity If you made a gift and got a benefit for it, see instructions.
7 8
...........................................................................
10 Home mortgage interest and points reported to you on Form 1098 . . . . . . . 11 Home mortgage interest not reported to you on Form 1098. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address .......................
10
4,493
. ................................................................ . ................................................................
11 . ................................................................. 12 Points not reported to you on Form 1098. See instructions for 12 special rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Mortgage insurance premiums (see instructions) . . . . . . . . . . . . . . . . 13 14 Investment interest. Attach Form 4952 if required. (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Add lines 10 through 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Casualty and Theft Losses 20 Job Expenses 21 and Certain Miscellaneous Deductions 22
Casualty or theft loss(es). Attach Form 4684. (See instructions.)
................................
10,815
20
Unreimbursed employee expenses—job travel, union dues, job education, etc. Attach Form 2106 or 2106-EZ if required. (See instructions.) ........................................... . ................................................................
Tax preparation fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Other expenses—investment, safe deposit box, etc. List type and amount .................................................
21 22
23 . . . . . . . . See . . . . . . . . .Statement . . . . . . . . . . . . . . . . . . . . .1 ........................... 24 Add lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Enter amount from Form 1040, line 38 25 273,693 26 Multiply line 25 by 2% (.02) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Other Miscellaneous Deductions
07
Your social security number
4
4
Taxes You Paid
2014
Attachment Sequence No.
Attach to Form 1040.
ARTHUR KOENIG Medical and Dental Expenses
OMB No. 1545-0074
31,430 31,430 5,474
27 Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Other—from list in instructions. List type and amount ........................................
27
25,956
. ................................................................................................ 28 29 Is Form 1040, line 38, over $152,525? Total No. Your deduction is not limited. Add the amounts in the far right column Itemized for lines 4 through 28. Also, enter this amount on Form 1040, line 40. 29 81,295 . . . . . . . . . . . .* Deductions X Yes. Your deduction may be limited. See the Itemized Deductions Worksheet in the instructions to figure the amount to enter. 30 If you elect to itemize deductions even though they are less than your standard deduction, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . * . . . . Limited . . . . . . . . . . . . . . . . . by . . . . . . AGI ........ For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule A (Form 1040) 2014 DAA
KOENIGA 01/25/2017 11:37 AM
SCHEDULE B (Form 1040A or 1040) Department of the Treasury Internal Revenue Service (99)
OMB No. 1545-0074
Interest and Ordinary Dividends
2014
Attach to Form 1040A or 1040.
Attachment Sequence No.
Information about Schedule B and its instructions is at www.irs.gov/scheduleb.
08
Name(s) shown on return
Your social security number
ARTHUR KOENIG 1 List name of payer. If any interest is from a seller-financed mortgage and the Part I buyer used the property as a personal residence, see instructions on back and list Interest this interest first. Also, show that buyer’s social security number and address .See . . . . . . . .Statement . . . . . . . . . . . . . . . . . . . . .2 .......................................................................
154-32-7873 Amount
23,895
. ....................................................................................................
(See instructions on back and the instructions for Form 1040A, or Form 1040, line 8a.)
. .................................................................................................... . .................................................................................................... . .................................................................................................... . .................................................................................................... . ....................................................................................................
Note. If you received a Form 1099-INT, Form 1099-OID, or substitute statement from a brokerage firm, list the firm's name as the 2 payer and enter 3 the total interest shown on that form. 4
Part II
1
. .................................................................................................... . .................................................................................................... . .................................................................................................... . .................................................................................................... . .................................................................................................... ....................................................................................................... . ....................................................................................................
Add the amounts on line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excludable interest on series EE and I U.S. savings bonds issued after 1989. Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 3 from line 2. Enter the result here and on Form 1040A, or Form 1040, line 8a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Note. If line 4 is over $1,500, you must complete Part III. 5 List name of payer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ordinary Dividends (See instructions on back and the instructions for Form 1040A, or Form 1040, line 9a.)
2
23,895
3 4
23,895 Amount
See Statement 3
17,353
. .................................................................................................... . .................................................................................................... . .................................................................................................... . .................................................................................................... . .................................................................................................... . .................................................................................................... . ....................................................................................................
5
. .................................................................................................... . ....................................................................................................
Note. If you . .................................................................................................... received a Form 1099-DIV or . .................................................................................................... substitute . .................................................................................................... statement from . .................................................................................................... a brokerage firm, list the firm's . .................................................................................................... name as the . .................................................................................................... payer and enter 6 Add the amounts on line 5. Enter the total here and on Form 1040A, or Form the ordinary 1040, line 9a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . dividends shown on that form. Note. If line 6 is over $1,500, you must complete Part III.
6
You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust.
Part III
No
X
If “Yes,” are you required to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114 and its instructions for filing requirements and exceptions to those requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b If you are required to file FinCEN Form 114, enter the name of the foreign country where the financial account is located . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 During 2014, did you receive a distribution from, or were you the grantor of, or transferor to, a foreign trust? If "Yes," you may have to file Form 3520. See instructions on back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X
For Paperwork Reduction Act Notice, see your tax return instructions. DAA
Yes
7a At any time during 2014, did you have a financial interest in or signature authority over a financial account (such as a bank account, securities account, or brokerage account) located in a foreign country? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Foreign Accounts and Trusts (See instructions on back.)
17,353
Schedule B (Form 1040A or 1040) 2014
KOENIGA 01/25/2017 11:37 AM
Capital Gains and Losses
SCHEDULE D (Form 1040) Department of the Treasury Internal Revenue Service
(99)
OMB No. 1545-0074
Attach to Form 1040 or Form 1040NR. Information about Schedule D and its separate instructions is at www.irs.gov/scheduled. Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b, 9, and 10.
Name(s) shown on return
154-32-7873
Short-Term Capital Gains and Losses – Assets Held One Year or Less
See instructions for how to figure the amounts to enter on the lines below. This form may be easier to complete if you round off cents to whole dollars.
1a
12
Your social security number
ARTHUR KOENIG Part I
2014
Attachment Sequence No.
(d) Proceeds (sales price)
(e) Cost (or other basis)
(g) Adjustments to gain or loss from Form(s) 8949, Part I, line 2, column (g)
(h) Gain or (loss) Subtract column (e) from column (d) and combine the result with column (g)
Totals for all short-term transactions reported 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 5 6 7
227,272
228,854
0
-1,582
58,851
57,919
0
932
Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . . . . . . Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net short-term capital gain or (loss). Combine lines 1a through 6 in column (h). If you have any longterm capital gains or losses, go to Part II below. Otherwise, go to Part III on the back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II
5 6
(
7
)
-650
Long-Term Capital Gains and Losses – Assets Held More Than One Year
See instructions for how to figure the amounts to enter on the lines below. This form may be easier to complete if you round off cents to
(d) Proceeds (sales price)
(e) Cost (or other basis)
whole dollars.
8a
4
(g) Adjustments to gain or loss from Form(s) 8949, Part II, line 2, column (g)
(h) Gain or (loss) Subtract column (e) from column (d) and combine the result with column (g)
Totals for all long-term transactions reported 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77,623 52,158 9 Totals for all transactions reported on Form(s) 8949 with Box E checked . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 285,761 257,892 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
33
13
5,992
............
13 Capital gain distributions. See the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Net long-term capital gain or (loss). Combine lines 8a through 14 in column (h). Then go to Part III on the back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see your tax return instructions. DAA
0
25,465
0
27,869
14 ( 15
)
59,359
Schedule D (Form 1040) 2014
KOENIGA 01/25/2017 11:37 AM
ARTHUR KOENIG
154-32-7873
Schedule D (Form 1040) 2014
Part III 16
Page
2
Summary
Combine lines 7 and 15 and enter the result
......................................................................
16
58,709
• If line 16 is a gain, enter the amount from line 16 on Form 1040, line 13, or Form 1040NR, line • • 17
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, line 13, or Form 1040NR, line 14. Then go to line 22.
Are lines 15 and 16 both gains?
X
Yes. Go to line 18. No. Skip lines 18 through 21, and go to line 22.
18
Enter the amount, if any, from line 7 of the 28% Rate Gain Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . .
18
19
Enter the amount, if any, from line 18 of the Unrecaptured Section 1250 Gain Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19
20
Are lines 18 and 19 both zero or blank?
X
Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 44 (or in the instructions for Form 1040NR, line 42). Do not complete lines 21 and 22 below.
No. Complete the Schedule D Tax Worksheet in the instructions. Do not complete lines 21 and 22 below. 21
If line 16 is a loss, enter here and on Form 1040, line 13, or Form 1040NR, line 14, the smaller of:
• •
The loss on line 16 or ($3,000), or if married filing separately, ($1,500)
............................................................
21 (
Note. When figuring which amount is smaller, treat both amounts as positive numbers. 22
Do you have qualified dividends on Form 1040, line 9b, or Form 1040NR, line 10b?
Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 44 (or in the instructions for Form 1040NR, line 42). No. Complete the rest of Form 1040 or Form 1040NR. Schedule D (Form 1040) 2014
DAA
)
KOENIGA 01/25/2017 11:37 AM
Form
8949
OMB No. 1545-0074
Sales and Other Dispositions of Capital Assets
2014
Information about Form 8949 and its separate instructions is at www.irs.gov/form8949. File with your Schedule D to list your transactions for lines 1b, 2, 3, 8b, 9, and 10 of Schedule D.
Attachment Sequence No. Social security number or taxpayer identification number
Department of the Treasury Internal Revenue Service Name(s) shown on return
ARTHUR KOENIG
12A
154-32-7873
Before you check Box A, B, or C below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either may show your basis (usually your cost) even if your broker did not report it to the IRS. Brokers must report basis to the IRS for most stock you bought in 2011 or later (and for certain debt instruments you bought in 2014 or later).
Part I
Short-Term. Transactions involving capital assets you held 1 year or less are short term. For long-term transactions, see page 2. Note. You may aggregate all short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the total directly on Schedule D, line 1a; you are not required to report these transactions on Form 8949 (see instructions).
You must check Box A, B, or C below. Check only one box. If more than one box applies for your short-term transactions, complete a separate Form 8949, page 1, for each applicable box. If you have more short-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need.
X
(A) Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above) (B) Short-term transactions reported on Form(s) 1099-B showing basis was not reported to the IRS (C) Short-term transactions not reported to you on Form 1099-B
1 (a) Description of property (Example: 100 sh. XYZ Co.)
(b) Date acquired (Mo., day, yr.)
(c) Date sold or disposed (Mo., day, yr.)
SCHEDULE ATTACHED 02/02/14 12/31/14 SCHEDULE ATTACHED 02/02/14 12/31/14
(d) Proceeds (sales price) (see instructions)
(e) Cost or other basis. See the Note below and see Column (e) in the separate instructions
Adjustment, if any, to gain or loss. If you enter an amount in column (g), enter a code in column (f). See the separate instructions. (f) Code(s) from instructions
(h) Gain or (loss). Subtract column (e) from column (d) and combine the result with column (g)
(g) Amount of adjustment
100,018
95,749
4,269
127,254
133,105
-5,851
227,272
228,854
2 Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract negative amounts). Enter each total here and include on your Schedule D, line 1b (if Box A above is checked), line 2 (if Box B above is checked), or line 3 (if Box C above is checked) . .
0
-1,582
Note. If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment. For Paperwork Reduction Act Notice, see your tax return instructions. Form 8949 (2014) DAA
KOENIGA 01/25/2017 11:37 AM
Form 8949 (2014)
Attachment Sequence No.
Name(s) shown on return. Name and SSN or taxpayer identification no. not required if shown on other side
12A
Page
2
Social security number or taxpayer identification number
ARTHUR KOENIG
154-32-7873
Before you check Box D, E, or F below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either may show your basis (usually your cost) even if your broker did not report it to the IRS. Brokers must report basis to the IRS for most stock you bought in 2011 or later (and for certain debt instruments you bought in 2014 or later).
Part II
Long-Term. Transactions involving capital assets you held more than 1 year are long term. For short-term transactions, see page 1. Note. You may aggregate all long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the total directly on Schedule D, line 8a; you are not required to report these transactions on Form 8949 (see instructions).
You must check Box D, E, or F below. Check only one box. If more than one box applies for your long-term transactions, complete a separate Form 8949, page 2, for each applicable box. If you have more long-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need.
X
(D) Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above) (E) Long-term transactions reported on Form(s) 1099-B showing basis was not reported to the IRS (F) Long-term transactions not reported to you on Form 1099-B
1 (a) Description of property
(Example: 100 sh. XYZ Co.)
(b) Date acquired (Mo., day, yr.)
(c) Date sold or disposed (Mo., day, yr.)
SCHEDULE ATTACHED 02/02/13 12/31/14 SCHEDULE ATTACHED 02/02/13 12/31/14
(d) Proceeds (sales price) (see instructions)
(e) Cost or other basis. See the Note below and see Column (e) in the separate instructions
Adjustment, if any, to gain or loss. If you enter an amount in column (g), enter a code in column (f). See the separate instructions. (f) Code(s) from instructions
(h) Gain or (loss). Subtract column (e) from column (d) and combine the result with column (g)
(g) Amount of adjustment
23,641
15,988
7,653
53,982
36,170
17,812
77,623
52,158
2 Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract negative amounts). Enter each total here and include on your Schedule D, line 8b (if Box D above is checked), line 9 (if Box E above is checked), or line 10 (if Box F above is checked) . .
0
25,465
Note. If you checked Box D above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment. Form
DAA
8949 (2014)
KOENIGA 01/25/2017 11:37 AM
Form
8949
OMB No. 1545-0074
Sales and Other Dispositions of Capital Assets
2014
Information about Form 8949 and its separate instructions is at www.irs.gov/form8949. File with your Schedule D to list your transactions for lines 1b, 2, 3, 8b, 9, and 10 of Schedule D.
Attachment Sequence No. Social security number or taxpayer identification number
Department of the Treasury Internal Revenue Service Name(s) shown on return
ARTHUR KOENIG
12A
154-32-7873
Before you check Box A, B, or C below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either may show your basis (usually your cost) even if your broker did not report it to the IRS. Brokers must report basis to the IRS for most stock you bought in 2011 or later (and for certain debt instruments you bought in 2014 or later).
Part I
Short-Term. Transactions involving capital assets you held 1 year or less are short term. For long-term transactions, see page 2. Note. You may aggregate all short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the total directly on Schedule D, line 1a; you are not required to report these transactions on Form 8949 (see instructions).
You must check Box A, B, or C below. Check only one box. If more than one box applies for your short-term transactions, complete a separate Form 8949, page 1, for each applicable box. If you have more short-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need.
X
(A) Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above) (B) Short-term transactions reported on Form(s) 1099-B showing basis was not reported to the IRS (C) Short-term transactions not reported to you on Form 1099-B
1 (a) Description of property (Example: 100 sh. XYZ Co.)
(b) Date acquired (Mo., day, yr.)
(c) Date sold or disposed (Mo., day, yr.)
SCHEDULE ATTACHED 02/02/14 12/31/14 SCHEDULE ATTACHED 02/02/14 12/31/14 SCHEDULE ATTACHED 02/02/14 12/31/14 SCHEDULE ATTACHED 05/20/14 09/08/14
(d) Proceeds (sales price) (see instructions)
(e) Cost or other basis. See the Note below and see Column (e) in the separate instructions
Adjustment, if any, to gain or loss. If you enter an amount in column (g), enter a code in column (f). See the separate instructions. (f) Code(s) from instructions
(h) Gain or (loss). Subtract column (e) from column (d) and combine the result with column (g)
(g) Amount of adjustment
3,811
3,558
253
25,040
24,361
679
15,000
15,000
0
15,000
15,000
0
58,851
57,919
2 Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract negative amounts). Enter each total here and include on your Schedule D, line 1b (if Box A above is checked), line 2 (if Box B above is checked), or line 3 (if Box C above is checked) . .
0
932
Note. If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment. For Paperwork Reduction Act Notice, see your tax return instructions. Form 8949 (2014) DAA
KOENIGA 01/25/2017 11:37 AM
Form 8949 (2014)
Attachment Sequence No.
Name(s) shown on return. Name and SSN or taxpayer identification no. not required if shown on other side
12A
Page
2
Social security number or taxpayer identification number
ARTHUR KOENIG
154-32-7873
Before you check Box D, E, or F below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either may show your basis (usually your cost) even if your broker did not report it to the IRS. Brokers must report basis to the IRS for most stock you bought in 2011 or later (and for certain debt instruments you bought in 2014 or later).
Part II
Long-Term. Transactions involving capital assets you held more than 1 year are long term. For short-term transactions, see page 1. Note. You may aggregate all long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the total directly on Schedule D, line 8a; you are not required to report these transactions on Form 8949 (see instructions).
You must check Box D, E, or F below. Check only one box. If more than one box applies for your long-term transactions, complete a separate Form 8949, page 2, for each applicable box. If you have more long-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need.
X
(D) Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above) (E) Long-term transactions reported on Form(s) 1099-B showing basis was not reported to the IRS (F) Long-term transactions not reported to you on Form 1099-B
1 (a) Description of property
(Example: 100 sh. XYZ Co.)
(b) Date acquired (Mo., day, yr.)
(c) Date sold or disposed (Mo., day, yr.)
SCHEDULE ATTACHED 02/02/13 12/31/14 SCHEDULED ATTACHED 02/02/13 12/31/14 SCHEDULE ATTACHED 02/02/13 12/31/14 SCHEDULE ATTACHED 11/24/11 09/24/14
(d) Proceeds (sales price) (see instructions)
(e) Cost or other basis. See the Note below and see Column (e) in the separate instructions
Adjustment, if any, to gain or loss. If you enter an amount in column (g), enter a code in column (f). See the separate instructions. (f) Code(s) from instructions
(h) Gain or (loss). Subtract column (e) from column (d) and combine the result with column (g)
(g) Amount of adjustment
17,840
10,912
6,928
128,829
108,969
19,860
38,126
38,001
125
100,966
100,010
956
285,761
257,892
2 Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract negative amounts). Enter each total here and include on your Schedule D, line 8b (if Box D above is checked), line 9 (if Box E above is checked), or line 10 (if Box F above is checked) . .
0
27,869
Note. If you checked Box D above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment. Form
DAA
8949 (2014)
KOENIGA 01/25/2017 11:37 AM
Supplemental Income and Loss
SCHEDULE E (Form 1040) Department of the Treasury Internal Revenue Service
(99)
Name(s) shown on return
ARTHUR KOENIG
Part I
OMB No. 1545-0074
(From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.) Attach to Form 1040, 1040NR, or Form 1041. Information about Schedule E and its separate instructions is at www.irs.gov/schedulee.
2014
Attachment Sequence No.
13
Your social security number
154-32-7873
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 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 2014 that would require you to file Form(s) 1099? (see instructions) Yes No B If "Yes," did you or will you file all required Forms 1099? Yes No 1a Physical address of each property (street, city, state, ZIP code) NATURAL RESOURCE - Royalty A B C 1b Type of Property 2 For each rental real estate property listed Fair Rental Personal Use QJV above, report the number of fair rental and Days Days (from list below) personal use days. Check the QJV box A A . . . . . . . . . . .6 ............ only if you meet the requirements to file as B B . ...................... a qualified joint venture. See instructions. C C Type of Property: 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 B C 3 Rents received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 4 Royalties received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Expenses: 5 Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Auto and travel (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Cleaning and maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Commissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Legal and other professional fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Management fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Mortgage interest paid to banks, etc. (see instructions) . . . . . . . . . . . . . . . . . 12 13 Other interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Repairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Utilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Depreciation expense or depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Other (list) 19 ................................................... 20 Total expenses. Add lines 5 through 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 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 3 file Form 6198 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 Deductible rental real estate loss after limitation, if any, ) on Form 8582 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 ( )( )( 23a Total of all amounts reported on line 3 for all rental properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23a 23b 3 b Total of all amounts reported on line 4 for all royalty properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23c c Total of all amounts reported on line 12 for all properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23d d Total of all amounts reported on line 18 for all properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23e e Total of all amounts reported on line 20 for all properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 3 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 II, III, 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. DAA
25 (
26
)
3
Schedule E (Form 1040) 2014
KOENIGA 01/25/2017 11:37 AM
Schedule E (Form 1040) 2014
Attachment Sequence No.
Name(s) shown on return. Do not enter name and social security number if shown on other side.
13
Page
2
Your social security number
ARTHUR KOENIG
154-32-7873
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 CorporationsNote. 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 (e) 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, excess farm loss, or basis limitations, a prior year unallowed loss from a passive activity (if that loss was not reported on Form 8582), or unreimbursed partnership expenses? If X Yes you answered “Yes,” see instructions before completing this section. 28
(b) Enter P for
partnership; S for S corporation
(a) Name
See Statement 4
A B C D
Passive Income and Loss (f) Passive loss allowed (attach Form 8582 if required)
A B C D 29a b 30 31 32
(c) Check if foreign partnership
(e) Check if any amount is not at risk
Nonpassive Income and Loss (g) Passive income from Schedule K-1
(h) Nonpassive loss from Schedule K-1
(i) Section 179 expense deduction from Form 4562
2,658 Totals 1,283 254 Totals Add columns (g) and (j) of line 29a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Add columns (f), (h), and (i) of line 29b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total partnership and S corporation income or (loss). Combine lines 30 and 31. Enter the result here and include in the total on line 41 below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part III
No
(d) Employer identification number
(j) Nonpassive income from Schedule K-1
71 30 31 (
2,729 1,537 )
32
1,192
Income or Loss From Estates and Trusts
33
(b) Employer identification number
(a) Name
A B Passive Income and Loss (c) Passive deduction or loss allowed (attach Form 8582 if required)
A B 34a b 35 36 37
38
43
DAA
(f) Other income from Schedule K-1
35 36 (
)
37
Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)—Residual Holder (a) Name
(b) Employer identification number
(c) Excess inclusion from Schedules Q, line 2c (see instructions)
(d) Taxable income (net loss) from Schedules Q, line 1b
Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below
Part V 40 41 42
(e) Deduction or loss from Schedule K-1
Totals Totals Add columns (d) and (f) of line 34a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Add columns (c) and (e) of line 34b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total estate and trust income or (loss). Combine lines 35 and 36. Enter the result here and include in the total on line 41 below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part IV
39
Nonpassive Income and Loss
(d) Passive income from Schedule K-1
..................
(e) Income from Schedules Q, line 3b
39
Summary
Net farm rental income or (loss) from Form 4835. Also, complete line 42 below
...................................
Total income or (loss). Combine lines 26, 32, 37, 39, and 40. Enter the result here and on Form 1040, line 17, or Form 1040NR, line 18 . . . . . . . . . . .
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 1120S), box 17, code V; and Schedule K-1 (Form 1041), box 14, code F (see instructions) . . . . . . . . . . . . . . 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 or Form 1040NR from all rental real estate activities in which you materially participated under the passive activity loss rules . . . . . . . . . . .
*Loss limited by basis
40 41
1,195
42
43 Schedule E (Form 1040) 2014
KOENIGA 01/25/2017 11:37 AM
Form
1116
Department of the Treasury Internal Revenue Service
Foreign Tax Credit
OMB No. 1545-0121
(Individual, Estate, or Trust) Attach to Form 1040, 1040NR, 1041, or 990-T. Information about Form 1116 and its separate instructions is at www.irs.gov/form1116.
(99)
Name
2014
Attachment Sequence No.
19
Identifying number as shown on page 1 of your tax return
ARTHUR
KOENIG
154-32-7873
Use a separate Form 1116 for each category of income listed below. See Categories of Income in the instructions. Check only one box on each Form 1116. Report all amounts in U.S. dollars except where specified in Part II below.
X
a b
Passive category income General category income
c d
Section 901(j) income Certain income re-sourced by treaty
e
Lump-sum distributions
f Resident of (name of country) US United States Note: If you paid taxes to only one foreign country or U.S. possession, use column A in Part I and line A in Part II. If you paid taxes to more than one foreign country or U.S. possession, use a separate column and line for each country or possession.
Part I
Taxable Income or Loss From Sources Outside the United States (for Category Checked Above)
Enter the name of the foreign country A or U.S. possession . . . . . . . . . . . . . . . . VARIOUS 1a Gross income from sources within country shown above and of the type checked above (see instructions): . . . . . . . . . . . . . . . . . . . . .
g
. ....................................
b
Foreign Country or U.S. Possession B
OC
Total (Add cols. A, B, and C.)
C
9,809
.................................... .DIVIDENDS/INTEREST
Check if line 1a is compensation for personal services as an employee, your total compensation from all sources is $250,000 or more, & you used an alternative basis to determine its source (see instructions) . . . .
1a
9,809
6 7
892 8,917
Deductions and losses (Caution: See instructions): 2
Expenses definitely related to the income on line 1a (attach statement) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Pro rata share of other deductions not definitely related:
a b
Certain itemized deductions or standard deduction (see instructions) . . . . . . . . . . . . Other deds. (attach stmt.)
21,329
.........................
c d e f
Add lines 3a and 3b
g
Multiply line 3c by line 3f
21,329 9,809 283,586 0.0346 738
................
Gross foreign source income (see instructions) Gross income from all sources (see instructions) . .
Divide line 3d by line 3e (see instructions) . ............
4 a
Pro rata share of interest expense (see instructions):
b 5 6 7
Other interest expense . . . . . . . . . . . . . . Losses from foreign sources . . . . . . . . Add lines 2, 3g, 4a, 4b, and 5 . . . . . . . 892 Subtract line 6 from line 1a. Enter the result here and on line 15, page 2
Home mortgage interest (use the Worksheet for Home Mortgage Interest in the instructions) . . . . .
Country
Part II
154
Foreign Taxes Paid or Accrued (see instructions)
Credit is claimed for taxes (you must check one) (h) (i)
.......................................
X Paid Accrued
(j) Date paid or accrued
Foreign taxes paid or accrued
In foreign currency Taxes withheld at source on: (k) Dividends
(l) Rents and royalties
(m) Interest
In U.S. dollars (n) Other foreign taxes paid or accrued
Taxes withheld at source on: (o) Dividends
(p) Rents and royalties
(q) Interest
A 1099 Tax 96 B C 8 Add lines A through C, column(s). Enter the total here and on line 9, page 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see instructions. DAA
(r) Other foreign taxes paid or accrued
(s) Total foreign taxes paid or accrued (add cols. (o) through (r))
96
96
8 Form
1116 (2014)
KOENIGA 01/25/2017 11:37 AM
ARTHUR KOENIG
154-32-7873
Form 1116 (2014)
Part III 9
Page
Figuring the Credit
Enter the amount from line 8. These are your total foreign taxes paid or accrued for the category of income checked above Part I . . . . . . . . . . . . . . . . . . . . . . .
9
Carryback or carryover (attach detailed computation)
11
Add lines 9 and 10
12
Reduction in foreign taxes (see instructions)
13
Taxes reclassified under high tax kickout (see instructions)
14 15
Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit . . . . . . . . . . . . . . . . . . . . . . . . . Enter the amount from line 7. This is your taxable income or (loss) from sources outside the United States (before adjustments) for the category 8,917 15 of income checked above Part I (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Adjustments to line 15 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Combine the amounts on lines 15 and 16. This is your net foreign source taxable income. (If the result is zero or less, you have no foreign tax credit for the category of income you checked above Part I. Skip lines 18 through 22. However, if you are filing more than 8,917 one Form 1116, you must complete line 20.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Individuals: Enter the amount from Form 1040, line 41, or Form 1040NR, line 39. Estates and trusts: Enter your taxable income 192,398 without the deduction for your exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see instructions. Divide line 17 by line 18. If line 17 is more than line 18, enter “1” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Individuals: Enter the amounts from Form 1040, lines 44 and 46. If you are a nonresident alien, enter the amounts from Form 1040NR, lines 42 and 44. Estates and trusts: Enter the amount from Form 1041, Schedule G, line 1a, or the total of Form 990-T, lines 36 and 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Caution: If you are completing line 20 for separate category e (lump-sum distributions), see instructions. Multiply line 20 by line 19 (maximum amount of credit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the smaller of line 14 or line 21. If this is the only Form 1116 you are filing, skip lines 23 through 27 and enter this amount on line 28. Otherwise, complete the appropriate line in Part IV (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18
19 20
21 22
Part IV 23 24 25 26 27 28 29 30
10
................................................................
11
96
10
16 17
.............................
......................................
.......................
96
12 (
)
13 14
96
19
0.0463
20
36,446
21
1,689
22
96
27 28 29
96
Summary of Credits From Separate Parts III (see instructions)
Credit for taxes on passive category income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Credit for taxes on general category income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Credit for taxes on certain income re-sourced by treaty . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Credit for taxes on lump-sum distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Add lines 23 through 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the smaller of line 20 or line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reduction of credit for international boycott operations. See instructions for line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtract line 29 from line 28. This is your foreign tax credit. Enter here and on Form 1040, line 48; Form 1040NR, line 46; Form 1041, Schedule G, line 2a; or Form 990-T, line 40a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
96
30 Form
DAA
2
1116 (2014)
KOENIGA 01/25/2017 11:37 AM
Alt. Min. Tax Foreign Tax Credit
1116
Form
Department of the Treasury Internal Revenue Service
OMB No. 1545-0121
(Individual, Estate, or Trust) Attach to Form 1040, 1040NR, 1041, or 990-T. Information about Form 1116 and its separate instructions is at www.irs.gov/form1116.
(99)
Name
2014
Attachment Sequence No.
19
Identifying number as shown on page 1 of your tax return
ARTHUR
KOENIG
154-32-7873
Use a separate Form 1116 for each category of income listed below. See Categories of Income in the instructions. Check only one box on each Form 1116. Report all amounts in U.S. dollars except where specified in Part II below.
X
a b
Passive category income General category income
c d
Section 901(j) income Certain income re-sourced by treaty
e
Lump-sum distributions
f Resident of (name of country) US United States Note: If you paid taxes to only one foreign country or U.S. possession, use column A in Part I and line A in Part II. If you paid taxes to more than one foreign country or U.S. possession, use a separate column and line for each country or possession.
Part I
Taxable Income or Loss From Sources Outside the United States (for Category Checked Above)
Enter the name of the foreign country A or U.S. possession . . . . . . . . . . . . . . . . VARIOUS 1a Gross income from sources within country shown above and of the type checked above (see instructions): . . . . . . . . . . . . . . . . . . . . .
g
. ....................................
b
Foreign Country or U.S. Possession B
OC
Total (Add cols. A, B, and C.)
C
9,809
.................................... .DIVIDENDS/INTEREST
Check if line 1a is compensation for personal services as an employee, your total compensation from all sources is $250,000 or more, & you used an alternative basis to determine its source (see instructions) . . . .
1a
9,809
6 7
154 9,655
Deductions and losses (Caution: See instructions): 2
Expenses definitely related to the income on line 1a (attach statement) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Pro rata share of other deductions not definitely related:
a b
Certain itemized deductions or standard deduction (see instructions) . . . . . . . . . . . . Other deds. (attach stmt.)
.........................
c d e f
Add lines 3a and 3b
g
Multiply line 3c by line 3f
................
9,809 283,586 0.0346
Gross foreign source income (see instructions) Gross income from all sources (see instructions) . .
Divide line 3d by line 3e (see instructions) . ............
4 a
Pro rata share of interest expense (see instructions):
b 5 6 7
Other interest expense . . . . . . . . . . . . . . Losses from foreign sources . . . . . . . . Add lines 2, 3g, 4a, 4b, and 5 . . . . . . . 154 Subtract line 6 from line 1a. Enter the result here and on line 15, page 2
Home mortgage interest (use the Worksheet for Home Mortgage Interest in the instructions) . . . . .
Country
Part II
154
Foreign Taxes Paid or Accrued (see instructions)
Credit is claimed for taxes (you must check one) (h) (i)
X
.......................................
Foreign taxes paid or accrued
In foreign currency
Paid Accrued
(j) Date paid or accrued
Taxes withheld at source on: (k) Dividends
(l) Rents and royalties
(m) Interest
In U.S. dollars (n) Other foreign taxes paid or accrued
Taxes withheld at source on: (o) Dividends
(p) Rents and royalties
(q) Interest
A 1099 Tax 96 B C 8 Add lines A through C, column(s). Enter the total here and on line 9, page 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see instructions. DAA
(r) Other foreign taxes paid or accrued
(s) Total foreign taxes paid or accrued (add cols. (o) through (r))
96
96
8 Form
1116 (2014)
KOENIGA 01/25/2017 11:37 AM
ARTHUR KOENIG
Alt. Min. Tax
154-32-7873
Form 1116 (2014)
Part III 9
Page
Figuring the Credit
Enter the amount from line 8. These are your total foreign taxes paid or accrued for the category of income checked above Part I . . . . . . . . . . . . . . . . . . . . . . .
9
Carryback or carryover (attach detailed computation)
11
Add lines 9 and 10
12
Reduction in foreign taxes (see instructions)
13
Taxes reclassified under high tax kickout (see instructions)
14 15
Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit . . . . . . . . . . . . . . . . . . . . . . . . . Enter the amount from line 7. This is your taxable income or (loss) from sources outside the United States (before adjustments) for the category 9,655 15 of income checked above Part I (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Adjustments to line 15 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Combine the amounts on lines 15 and 16. This is your net foreign source taxable income. (If the result is zero or less, you have no foreign tax credit for the category of income you checked above Part I. Skip lines 18 through 22. However, if you are filing more than 9,655 one Form 1116, you must complete line 20.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Individuals: Enter the amount from Form 1040, line 41, or Form 1040NR, line 39. Estates and trusts: Enter your taxable income 258,148 without the deduction for your exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see instructions. Divide line 17 by line 18. If line 17 is more than line 18, enter “1” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Individuals: Enter the amounts from Form 1040, lines 44 and 46. If you are a nonresident alien, enter the amounts from Form 1040NR, lines 42 and 44. Estates and trusts: Enter the amount from Form 1041, Schedule G, line 1a, or the total of Form 990-T, lines 36 and 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Caution: If you are completing line 20 for separate category e (lump-sum distributions), see instructions. Multiply line 20 by line 19 (maximum amount of credit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the smaller of line 14 or line 21. If this is the only Form 1116 you are filing, skip lines 23 through 27 and enter this amount on line 28. Otherwise, complete the appropriate line in Part IV (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18
19 20
21 22
Part IV 23 24 25 26 27 28 29 30
10
................................................................
11
96
10
16 17
.............................
......................................
.......................
96
12 (
)
13 14
96
19
0.0374
20
54,361
21
2,033
22
96
27 28 29
96
Summary of Credits From Separate Parts III (see instructions)
Credit for taxes on passive category income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Credit for taxes on general category income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Credit for taxes on certain income re-sourced by treaty . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Credit for taxes on lump-sum distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Add lines 23 through 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the smaller of line 20 or line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reduction of credit for international boycott operations. See instructions for line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtract line 29 from line 28. This is your foreign tax credit. Enter here and on Form 1040, line 48; Form 1040NR, line 46; Form 1041, Schedule G, line 2a; or Form 990-T, line 40a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
96
30 Form
DAA
2
1116 (2014)
KOENIGA 01/25/2017 11:37 AM
Form
4797
Department of the Treasury Internal Revenue Service
Sales of Business Property
OMB No. 1545-0184
Attach to your tax return. Information about Form 4797 and its separate instructions is at www.irs.gov/form4797.
ARTHUR KOENIG
(a) Description
1
Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From Other Than Casualty or Theft—Most Property Held More Than 1 Year (see instructions) Depreciation allowed or allowable since acquisition
(e)
2
(b)
of property
Date acquired (mo., day, yr.)
(c) Date sold (mo., day, yr.)
Gross sales price
(d)
From K1
Cost or other basis, plus improvements and expense of sale (f)
(g) Gain or (loss)
Subtract (f) from the sum of (d) and (e)
-121
PTP Adjustment 3 4 5 6 7
8 9
-1
Gain, if any, from Form 4684, line 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Section 1231 gain from installment sales from Form 6252, line 26 or 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Section 1231 gain or (loss) from like-kind exchanges from Form 8824 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Gain, if any, from line 32, from other than casualty or theft . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows: . . . . . . . . . . . . . . . . . . . Partnerships (except electing large partnerships) and S corporations. Report the gain or (loss) following the instructions for Form 1065, Schedule K, line 10, or Form 1120S, Schedule K, line 9. Skip lines 8, 9, 11, and 12 below. Individuals, partners, S corporation shareholders, and all others. If line 7 is zero or a loss, enter the amount from line 7 on line 11 below and skip lines 8 and 9. If line 7 is a gain and you did not have any prior year section 1231 losses, or they were recaptured in an earlier year, enter the gain from line 7 as a long-term capital gain on the Schedule D filed with your return and skip lines 8, 9, 11, and 12 below. Nonrecaptured net section 1231 losses from prior years (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Subtract line 8 from line 7. If zero or less, enter -0-. If line 9 is zero, enter the gain from line 7 on line 12 below. If line 9 is more than zero, enter the amount from line 8 on line 12 below and enter the gain from line 9 as a long-term 9 capital gain on the Schedule D filed with your return (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II
-122
Ordinary Gains and Losses (see instructions)
10
Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less):
11 12 13 14 15 16 17 18
Loss, if any, from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gain, if any, from line 7 or amount from line 8, if applicable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gain, if any, from line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net gain or (loss) from Form 4684, lines 31 and 38a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary gain from installment sales from Form 6252, line 25 or 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary gain or (loss) from like-kind exchanges from Form 8824 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Combine lines 10 through 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For all except individual returns, enter the amount from line 17 on the appropriate line of your return and skip lines a and b below. For individual returns, complete lines a and b below: If the loss on line 11 includes a loss from Form 4684, line 35, column (b)(ii), enter that part of the loss here. Enter the
a
27
154-32-7873
Enter the gross proceeds from sales or exchanges reported to you for 2014 on Form(s) 1099-B or 1099-S (or substitute statement) that you are including on line 2, 10, or 20 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part I
Attachment Sequence No.
Identifying number
Name(s) shown on return
1
2014
(Also Involuntary Conversions and Recapture Amounts Under Sections 179 and 280F(b)(2))
-122)
11 ( 12 13 14 15 16 17
part of the loss from income-producing property on Schedule A (Form 1040), line 28, and the part of the loss from property used as an employee on Schedule A (Form 1040), line 23. Identify as from "Form 4797, line 18a." See 18a instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Redetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Form 1040, line 14 18b For Paperwork Reduction Act Notice, see separate instructions.
-122
-122
Form
4797 (2014)
There are no amounts for Page 2
DAA
KOENIGA 01/25/2017 11:37 AM
Form
6251
Department of the Treasury Internal Revenue Service
Alternative Minimum Tax—Individuals Information about Form 6251 and its separate instructions is at www.irs.gov/form6251. (99)
ARTHUR KOENIG
154-32-7873
Alternative Minimum Taxable Income (See instructions for how to complete each line.)
32 Alternative minimum tax foreign tax credit (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Tentative minimum tax. Subtract line 32 from line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Add Form 1040, line 44 (minus any tax from Form 4972), and Form 1040, line 46. Subtract from the result any foreign tax credit from Form 1040, line 48. If you used Schedule J to figure your tax on Form 1040, line 44, refigure that tax without using Schedule J before completing this line (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.
192,398
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27
40,616 0 25,956 585 )
( (
-97
(
)
)
-6 -134 0
(
)
28
258,148
29
17,588
30
240,560
31
54,361
32 33
96 54,265
34 35
36,350 17,915
Alternative Minimum Tax (AMT)
29 Exemption. (If you were under age 24 at the end of 2014, see instructions.) IF your filing status is . . . AND line 28 is not over . . . THEN enter on line 29 . . . Single or head of household . . . . . . . . . . . . $117,300 . . . . . . . . . . . . . . . . . . . . . $52,800 ........ Married filing jointly or qualifying widow(er) 156,500 . . . . . . . . . . . . . . . . . . . . . 82,100 Married filing separately . . . . . . . . . . . . . . . . . 78,250 . . . . . . . . . . . . . . . . . . . . . 41,050 If line 28 is over the amount shown above for your filing status, see instructions. 30 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 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 • 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 III on the back and enter the amount from line 64 here. .................. • All others: If line 30 is $182,500 or less ($91,250 or less if married filing separately), multiply line 30 by 26% (.26). Otherwise, multiply line 30 by 28% (.28) and subtract $3,650 ($1,825 if married filing separately) from the result.
DAA
32
Your social security number
1 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 $152,525 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 AMT) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 AMT) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 AMT) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Income from certain installment sales before January 1, 1987 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Intangible drilling costs preference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 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 $242,450, see instructions.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II
2014
Attachment Sequence No.
Attach to Form 1040 or Form 1040NR.
Name(s) shown on Form 1040 or Form 1040NR
Part I
OMB No. 1545-0074
Form
6251 (2014)
KOENIGA 01/25/2017 11:37 AM
ARTHUR KOENIG
154-32-7873 Page 2
Form 6251 (2014)
Part III
Tax Computation Using Maximum Capital Gains Rates
Complete Part III only if you are required to do so by line 31 or by the Foreign Earned Income Tax Worksheet in the instructions. 36 Enter the amount from Form 6251, line 30. If you are filing Form 2555 or 2555-EZ, enter the amount from 240,560 line 3 of the worksheet in the instructions for line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
37 Enter the amount from line 6 of the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 44, or the amount from line 13 of the Schedule D Tax Worksheet in the instructions for Schedule D (Form 1040), whichever applies (as refigured for the AMT, if necessary) (see instructions). If you are filing Form 2555 or 2555-EZ, see instructions for the amount to enter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the AMT, if necessary) (see instructions). If you are filing Form 2555 or 2555-EZ, see instructions for the amount to enter . . . . . . . . . . . . . . . . . . . . . . . . 39 If you did not complete a Schedule D Tax Worksheet for the regular tax or the AMT, enter the amount from line 37. Otherwise, add lines 37 and 38, and enter the smaller of that result or the amount from line 10 of the Schedule D Tax Worksheet (as refigured for the AMT, if necessary). If you are filing Form 2555 or 2555-EZ, see instructions for the amount to enter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 Enter the smaller of line 36 or line 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 Subtract line 40 from line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 If line 41 is $182,500 or less ($91,250 or less if married filing separately), multiply line 41 by 26% (.26). Otherwise, multiply line 41 by 28% (.28) and subtract $3,650 ($1,825 if married filing separately) from the result . . . . . . . . . . . . 43 Enter: $73,800 if married filing jointly or qualifying widow(er), $36,900 if single or married filing separately, or ....................... $49,400 if head of household.
• • •
44 Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 44, or the amount from line 14 of the Schedule D Tax Worksheet in the instructions for Schedule D (Form 1040), whichever applies (as figured for the regular tax). If you did not complete either worksheet for the regular tax, enter the amount from Form 1040, line 43; if zero or less, enter -0-. If you are filing Form 2555 or 2555-EZ, see instructions for the amount to enter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 46 47 48 49
50 51
52 53 54 55 56
Subtract line 44 from line 43. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the smaller of line 36 or line 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the smaller of line 45 or line 46. This amount is taxed at 0% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtract line 47 from line 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter: $406,750 if single $228,800 if married filing separately ....................... $457,600 if married filing jointly or qualifying widow(er) $432,200 if head of household Enter the amount from line 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 44, or the amount from line 19 of the Schedule D Tax Worksheet, whichever applies (as figured for the regular tax). If you did not complete either worksheet for the regular tax, enter the amount from Form 1040, line 43; if zero or less, enter -0-. If you are filing Form 2555 or Form 2555-EZ, see instructions for the amount to enter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Add line 50 and line 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtract line 52 from line 49. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the smaller of line 48 or line 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiply line 54 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Add lines 47 and 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If lines 56 and 36 are the same, skip lines 57 through 61 and go to line 62. Otherwise, go to line 57.
• • • •
57 Subtract line 56 from line 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 Multiply line 57 by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If line 38 is zero or blank, skip lines 59 through 61 and go to line 62. Otherwise, go to line 59. 59 Add lines 41, 56, and 57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 Subtract line 59 from line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 Multiply line 60 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 Add lines 42, 55, 58, and 61 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 If line 36 is $182,500 or less ($91,250 or less if married filing separately), multiply line 36 by 26% (.26). Otherwise, multiply line 36 by 28% (.28) and subtract $3,650 ($1,825 if married filing separately) from the result . . . . . 64 Enter the smaller of line 62 or line 63 here and on line 31. If you are filing Form 2555 or 2555-EZ, do not enter this amount on line 31. Instead, enter it on line 4 of the worksheet in the instructions for line 31 . . . . . . . . . . . . . . . .
74,405
37 38
39 40 41
74,405 74,405 166,155
42
43,200
43
36,900
44 45 46 47 48
114,675 0 74,405
49
406,750
50
0
51 52 53 54 55 56
114,675 114,675 292,075 74,405 11,161 74,405
57 58
0
74,405
59 60 61 62
54,361
63
63,707 54,361
64 Form
DAA
6251 (2014)
KOENIGA 01/25/2017 11:37 AM
Form
4952
Department of the Treasury Internal Revenue Service
(99)
ARTHUR KOENIG 1 2 3
Attachment Sequence No.
154-32-7873
Total Investment Interest Expense
25 72 97
1 2 3
Net Investment Income
4a Gross income from property held for investment (excluding any net 41,251 gain from the disposition of property held for investment) . . . . . . . . . . . . . . . . . . . . . . . . . . 4a 15,696 b Qualified dividends included on line 4a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b c Subtract line 4b from line 4a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c 58,709 d Net gain from the disposition of property held for investment . . . . . . . . . . . . . . . . . . . . . . 4d e Enter the smaller of line 4d or your net capital gain from the disposition 58,709 of property held for investment (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4e f Subtract line 4e from line 4d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4f g Enter the amount from lines 4b and 4e that you elect to include in investment income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4g h Investment income. Add lines 4c, 4f, and 4g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4h 5 Investment expenses (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Net investment income. Subtract line 5 from line 4h. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Part III 7 8
25,555
25,555 25,772 0
Investment Interest Expense Deduction
Disallowed investment interest expense to be carried forward to 2015. Subtract line 6 from line 3. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investment interest expense deduction. Enter the smaller of line 3 or 6. See instructions . . . . . . . . . . . . . . . . . . . . . .
For Paperwork Reduction Act Notice, see page 4.
DAA
51
Identifying number
Investment interest expense paid or accrued in 2014 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Disallowed investment interest expense from 2013 Form 4952, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total investment interest expense. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II
2014
Information about Form 4952 and its instructions is at www.irs.gov/form4952. Attach to your tax return.
Name(s) shown on return
Part I
OMB No. 1545-0191
Investment Interest Expense Deduction
97 0
7 8 Form
4952 (2014)
KOENIGA 01/25/2017 11:37 AM
Form
Alt. Min. Tax Investment Interest Expense Deduction
4952
Department of the Treasury Internal Revenue Service
(99)
ARTHUR KOENIG 1 2 3
Attachment Sequence No.
154-32-7873
Total Investment Interest Expense
25 72 97
1 2 3
Net Investment Income
4a Gross income from property held for investment (excluding any net 41,251 gain from the disposition of property held for investment) . . . . . . . . . . . . . . . . . . . . . . . . . . 4a 15,696 b Qualified dividends included on line 4a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b c Subtract line 4b from line 4a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c 58,709 d Net gain from the disposition of property held for investment . . . . . . . . . . . . . . . . . . . . . . 4d e Enter the smaller of line 4d or your net capital gain from the disposition 58,709 of property held for investment (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4e f Subtract line 4e from line 4d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4f g Enter the amount from lines 4b and 4e that you elect to include in investment income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4g h Investment income. Add lines 4c, 4f, and 4g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4h 5 Investment expenses (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Net investment income. Subtract line 5 from line 4h. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Part III 7 8
25,555
25,555 25,555
Investment Interest Expense Deduction
Disallowed investment interest expense to be carried forward to 2015. Subtract line 6 from line 3. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investment interest expense deduction. Enter the smaller of line 3 or 6. See instructions . . . . . . . . . . . . . . . . . . . . . .
For Paperwork Reduction Act Notice, see page 4.
DAA
51
Identifying number
Investment interest expense paid or accrued in 2014 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Disallowed investment interest expense from 2013 Form 4952, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total investment interest expense. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II
2014
Information about Form 4952 and its instructions is at www.irs.gov/form4952. Attach to your tax return.
Name(s) shown on return
Part I
OMB No. 1545-0191
0 97
7 8 Form
4952 (2014)
KOENIGA 01/25/2017 11:37 AM
8960
Net Investment Income Tax— Individuals, Estates, and Trusts
Department of the Treasury Internal Revenue Service (99)
Attach to your tax return. Information about Form 8960 and its separate instructions is at www.irs.gov/form8960.
Form
Name(s) shown on your tax return
1 2 3 4a b c 5a b c d 6 7 8
Investment Expenses Allocable to Investment Income and Modifications
Investment interest expenses (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9a 7,196 State, local, and foreign income tax (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9b 25,961 Miscellaneous investment expenses (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . 9c Add lines 9a, 9b, and 9c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9d Additional modifications (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Total deductions and modifications. Add lines 9d and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Part III
Tax Computation
12 Net investment income. Subtract Part II, line 11 from Part I, line 8. Individuals complete lines 13– 17. Estates and trusts complete lines 18a–21. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Individuals: 273,693 13 Modified adjusted gross income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 200,000 14 Threshold based on filing status (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 73,693 15 Subtract line 14 from line 13. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Enter the smaller of line 12 or line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Net investment income tax for individuals. Multiply line 16 by 3.8% (.038). Enter here and include on your tax return (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Estates and Trusts: 18a Net investment income (line 12 above) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18a b Deductions for distributions of net investment income and deductions under section 642(c) (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18b c Undistributed net investment income. Subtract line 18b from 18a (see instructions). If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18c 19a Adjusted gross income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19a b Highest tax bracket for estates and trusts for the year (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19b c Subtract line 19b from line 19a. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . 19c 20 Enter the smaller of line 18c or line 19c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Net investment income tax for estates and trusts. Multiply line 20 by 3.8% (.038). Enter here and include on your tax return (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see your tax return instructions.
DAA
72
154-32-7873 Section 6013(g) election (see instructions) Section 6013(h) election (see instructions) Regulations section 1.1411-10(g) election (see instructions)
Taxable interest (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Ordinary dividends (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Annuities (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Rental real estate, royalties, partnerships, S corporations, trusts, 1,195 etc. (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a Adjustment for net income or loss derived in the ordinary course of -9 a non-section 1411 trade or business (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 4b Combine lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c 58,587 Net gain or loss from disposition of property (see instructions) . . . . . . . . . . . . . . . . . . . . 5a Net gain or loss from disposition of property that is not subject to net investment income tax (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b Adjustment from disposition of partnership interest or S corporation stock (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5c Combine lines 5a through 5c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5d Adjustments to investment income for certain CFCs and PFICs (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Other modifications to investment income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Total investment income. Combine lines 1, 2, 3, 4c, 5d, 6, and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Part II 9a b c d 10 11
Investment Income
2014
Attachment Sequence No.
Your social security number or EIN
ARTHUR KOENIG
Part I
OMB No. 1545-2227
23,895 17,353
1,186
58,587 101,021
33,157 33,157
12
67,864
16
67,864
17
2,579
20 21 Form
8960 (2014)
KOENIGA 01/25/2017 11:37 AM
Form
8582
Department of the Treasury Internal Revenue Service
Passive Activity Loss Limitations Attach to Form 1040 or Form 1041. Information about Form 8582 and its instructions is available at www.irs.gov/form8582.
(99)
Name(s) shown on return
2014
Attachment Sequence No.
2014 Passive Activity Loss
154-32-7873
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.) 1a Activities with net income (enter the amount from Worksheet 1, column (a)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a b Activities with net loss (enter the amount from Worksheet 1, column (b)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b ( ) c Prior years unallowed losses (enter the amount from Worksheet 1, column (c)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c ( ) d Combine lines 1a, 1b, and 1c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d Commercial Revitalization Deductions From Rental Real Estate Activities ) 2a Commercial revitalization deductions from Worksheet 2, column (a) . . . . . . . . . . . . . . . 2a ( b Prior year unallowed commercial revitalization deductions from ) Worksheet 2, column (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b ( c Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c ( All Other Passive Activities 3a Activities with net income (enter the amount from Worksheet 3, column (a)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a 2,659 b Activities with net loss (enter the amount from Worksheet 3, column (b)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b ( 1,340) c Prior years unallowed losses (enter the amount from Worksheet 3, column (c)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3c ( ) d Combine lines 3a, 3b, and 3c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3d 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.
)
1,319 1,319
• • •
Part II 5 6 7
8 9 10
11 12 13 14
11 12 13 14
Total Losses Allowed
Add the income, if any, on lines 1a and 3a and enter the total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total losses allowed from all passive activities for 2014. 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. DAA
0
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. Enter $25,000 reduced by the amount, if any, on line 10. If married filing separately, see instructions . . . . . . . . . . . . . . Enter the loss from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reduce line 12 by the amount on line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the smallest of line 2c (treated as a positive amount), line 11, or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part IV 15 16
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. Enter the smaller of the loss on line 1d or the loss on line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Enter $150,000. If married filing separately, see instructions . . . . . . . . . . . . . . . . . . . . . . 6 Enter modified adjusted gross income, but not less than zero (see instructions) . . . 7 0 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. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Multiply line 8 by 50% (.5). Do not enter more than $25,000. If married filing separately, see instructions . . . . . . . . . . 9 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
88
Identifying number
ARTHUR KOENIG
Part I
OMB No. 1545-1008
See separate instructions.
15
0
16 Form
8582 (2014)
KOENIGA 01/25/2017 11:37 AM
ARTHUR KOENIG
154-32-7873
Form 8582 (2014)
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 Name of activity
(a) Net income (line 1a)
Prior years
(b) Net loss (line 1b)
(c) Unallowed loss (line 1c)
Overall gain or loss (d) Gain
(e) Loss
Total. Enter on Form 8582, lines 1a, 1b, and 1c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Worksheet 2—For Form 8582, Lines 2a and 2b (See instructions.) (a) Current year (b) Prior year deductions (line 2a) unallowed deductions (line 2b)
Name of activity
Total. Enter on Form 8582, lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) Overall loss
Worksheet 3—For Form 8582, Lines 3a, 3b, and 3c (See instructions.) Current year Name of activity
(a) Net income (line 3a)
Prior years
(b) Net loss (line 3b)
(c) Unallowed loss (line 3c)
Overall gain or loss (d) Gain
(e) Loss
See Statement 5
Total. Enter on Form 8582, lines 3a, 3b, and 3c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2,659
1,340
Worksheet 4—Use this worksheet if an amount is shown on Form 8582, line 10 or 14 (See instructions.) Name of activity
Total
Form or schedule and line number to be reported on (see instructions)
.......................................................
(a) Loss
(b) Ratio
(c) Special allowance
(d) Subtract column (c) from column (a)
(b) Ratio
(c) Unallowed loss
1.00
Worksheet 5—Allocation of Unallowed Losses (See instructions.) Name of activity
See Statement 6
Total DAA
Form or schedule and line number to be reported on (see instructions)
.............................................................................
(a) Loss
1,271
1.00 Form
8582 (2014)
KOENIGA 01/25/2017 11:37 AM
ARTHUR KOENIG
Page 1 of 3
154-32-7873
Form 8582 (2014)
Page
3
Worksheet 6—Allowed Losses (See instructions.) Form or schedule and line number to be reported on (see instructions)
Name of activity
Total
.............................................................................
(a) Loss
(b) Unallowed loss
(c) Allowed loss
Worksheet 7—Activities With Losses Reported on Two or More Forms or Schedules (See instructions.) Name of activity:
(a)
(b)
(c) Ratio
ENTERPRISE PRODUCTS PTRS Form or schedule and line number to be reported on (see instructions): . . . Sch . . . . . . . . .E2 .......................... 1a 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 -0Form or schedule and line number to be reported on (see instructions): . . . 4797LT ................................... 1a Net loss plus prior year unallowed loss from form or schedule . . . . . . . . . . . . . . . . b Net income from form or schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e) Allowed loss
553
.........
553
0.9875
0
553
7
0.0125
0
7
7
c Subtract line 1b from line 1a. If zero or less, enter -0Form 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 1b from line 1a. If zero or less, enter -0-
.........
...............................................................
Total
(d) Unallowed loss
560
560
1.00 Form
DAA
8582 (2014)
KOENIGA 01/25/2017 11:37 AM
ARTHUR KOENIG
Page 2 of 3
154-32-7873
Form 8582 (2014)
Page
3
Worksheet 6—Allowed Losses (See instructions.) Form or schedule and line number to be reported on (see instructions)
Name of activity
Total
.............................................................................
(a) Loss
(b) Unallowed loss
(c) Allowed loss
Worksheet 7—Activities With Losses Reported on Two or More Forms or Schedules (See instructions.) Name of activity:
(a)
(b)
(c) Ratio
ENERGY TRANSFER PTRS Form or schedule and line number to be reported on (see instructions): . . . Sch . . . . . . . . .E2 .......................... 1a 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 -0Form or schedule and line number to be reported on (see instructions): . . . 4797LT ................................... 1a Net loss plus prior year unallowed loss from form or schedule . . . . . . . . . . . . . . . . b Net income from form or schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e) Allowed loss
143
.........
143
0.9533
0
143
7
0.0467
0
7
7
c Subtract line 1b from line 1a. If zero or less, enter -0Form 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 1b from line 1a. If zero or less, enter -0-
.........
...............................................................
Total
(d) Unallowed loss
150
150
1.00 Form
DAA
8582 (2014)
KOENIGA 01/25/2017 11:37 AM
ARTHUR KOENIG
Page 3 of 3
154-32-7873
Form 8582 (2014)
Page
3
Worksheet 6—Allowed Losses (See instructions.) Form or schedule and line number to be reported on (see instructions)
Name of activity
Total
.............................................................................
(a) Loss
(b) Unallowed loss
(c) Allowed loss
Worksheet 7—Activities With Losses Reported on Two or More Forms or Schedules (See instructions.) Name of activity:
(a)
(b)
(c) Ratio
BUCKEYE PARTNERS Form or schedule and line number to be reported on (see instructions): . . . Sch . . . . . . . . .E2 .......................... 1a 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 -0Form or schedule and line number to be reported on (see instructions): . . . 4797LT ................................... 1a Net loss plus prior year unallowed loss from form or schedule . . . . . . . . . . . . . . . . b Net income from form or schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e) Allowed loss
11
.........
11
0.1719
0
11
53
0.8281
0
53
53
c Subtract line 1b from line 1a. If zero or less, enter -0Form 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 1b from line 1a. If zero or less, enter -0-
.........
...............................................................
Total
(d) Unallowed loss
64
64
1.00 Form
DAA
8582 (2014)
KOENIGA 01/25/2017 11:37 AM
Form
AMT Version Passive Activity Loss Limitations
8582
Department of the Treasury Internal Revenue Service
Attach to Form 1040 or Form 1041. Information about Form 8582 and its instructions is available at www.irs.gov/form8582.
(99)
Name(s) shown on return
2014
Attachment Sequence No.
2014 Passive Activity Loss
154-32-7873
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.) 1a Activities with net income (enter the amount from Worksheet 1, column (a)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a b Activities with net loss (enter the amount from Worksheet 1, column (b)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b ( ) c Prior years unallowed losses (enter the amount from Worksheet 1, column (c)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c ( ) d Combine lines 1a, 1b, and 1c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d Commercial Revitalization Deductions From Rental Real Estate Activities ) 2a Commercial revitalization deductions from Worksheet 2, column (a) . . . . . . . . . . . . . . . 2a ( b Prior year unallowed commercial revitalization deductions from ) Worksheet 2, column (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b ( c Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c ( All Other Passive Activities 3a Activities with net income (enter the amount from Worksheet 3, column (a)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a 2,530 b Activities with net loss (enter the amount from Worksheet 3, column (b)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b ( 1,345) c Prior years unallowed losses (enter the amount from Worksheet 3, column (c)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3c ( ) d Combine lines 3a, 3b, and 3c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3d 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.
)
1,185 1,185
• • •
Part II 5 6 7
8 9 10
11 12 13 14
11 12 13 14
Total Losses Allowed
Add the income, if any, on lines 1a and 3a and enter the total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total losses allowed from all passive activities for 2014. 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. DAA
0
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. Enter $25,000 reduced by the amount, if any, on line 10. If married filing separately, see instructions . . . . . . . . . . . . . . Enter the loss from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reduce line 12 by the amount on line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the smallest of line 2c (treated as a positive amount), line 11, or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part IV 15 16
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. Enter the smaller of the loss on line 1d or the loss on line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Enter $150,000. If married filing separately, see instructions . . . . . . . . . . . . . . . . . . . . . . 6 Enter modified adjusted gross income, but not less than zero (see instructions) . . . 7 0 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. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Multiply line 8 by 50% (.5). Do not enter more than $25,000. If married filing separately, see instructions . . . . . . . . . . 9 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
88
Identifying number
ARTHUR KOENIG
Part I
OMB No. 1545-1008
See separate instructions.
15
0
16 Form
8582 (2014)
KOENIGA 01/25/2017 11:37 AM
ARTHUR KOENIG
AMT Version
154-32-7873
Form 8582 (2014)
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 Name of activity
(a) Net income (line 1a)
Prior years
(b) Net loss (line 1b)
(c) Unallowed loss (line 1c)
Overall gain or loss (d) Gain
(e) Loss
Total. Enter on Form 8582, lines 1a, 1b, and 1c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Worksheet 2—For Form 8582, Lines 2a and 2b (See instructions.) (a) Current year (b) Prior year deductions (line 2a) unallowed deductions (line 2b)
Name of activity
Total. Enter on Form 8582, lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) Overall loss
Worksheet 3—For Form 8582, Lines 3a, 3b, and 3c (See instructions.) Current year Name of activity
(a) Net income (line 3a)
Prior years
(b) Net loss (line 3b)
(c) Unallowed loss (line 3c)
Overall gain or loss (d) Gain
(e) Loss
See Statement 7
Total. Enter on Form 8582, lines 3a, 3b, and 3c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2,530
1,345
Worksheet 4—Use this worksheet if an amount is shown on Form 8582, line 10 or 14 (See instructions.) Name of activity
Total
Form or schedule and line number to be reported on (see instructions)
.......................................................
(a) Loss
(b) Ratio
(c) Special allowance
(d) Subtract column (c) from column (a)
(b) Ratio
(c) Unallowed loss
1.00
Worksheet 5—Allocation of Unallowed Losses (See instructions.) Name of activity
See Statement 8
Total DAA
Form or schedule and line number to be reported on (see instructions)
.............................................................................
(a) Loss
1,273
1.00 Form
8582 (2014)
KOENIGA 01/25/2017 11:37 AM
ARTHUR KOENIG
AMT Version Page 1 of 4
154-32-7873
Form 8582 (2014)
Page
3
Worksheet 6—Allowed Losses (See instructions.) Form or schedule and line number to be reported on (see instructions)
Name of activity
Total
.............................................................................
(a) Loss
(b) Unallowed loss
(c) Allowed loss
Worksheet 7—Activities With Losses Reported on Two or More Forms or Schedules (See instructions.) Name of activity:
(a)
(b)
(c) Ratio
ENBRIDGE ENERGY PTRS LP Form or schedule and line number to be reported on (see instructions): . . . Sch . . . . . . . . .E2 .......................... 1a 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 -0Form or schedule and line number to be reported on (see instructions): . . . 4797LT ................................... 1a Net loss plus prior year unallowed loss from form or schedule . . . . . . . . . . . . . . . . b Net income from form or schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e) Allowed loss
212
.........
212
0.9860
0
212
3
0.0140
0
3
3
c Subtract line 1b from line 1a. If zero or less, enter -0Form 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 1b from line 1a. If zero or less, enter -0-
.........
...............................................................
Total
(d) Unallowed loss
215
215
1.00 Form
DAA
8582 (2014)
KOENIGA 01/25/2017 11:37 AM
ARTHUR KOENIG
AMT Version Page 2 of 4
154-32-7873
Form 8582 (2014)
Page
3
Worksheet 6—Allowed Losses (See instructions.) Form or schedule and line number to be reported on (see instructions)
Name of activity
Total
.............................................................................
(a) Loss
(b) Unallowed loss
(c) Allowed loss
Worksheet 7—Activities With Losses Reported on Two or More Forms or Schedules (See instructions.) Name of activity:
(a)
(b)
(c) Ratio
ENTERPRISE PRODUCTS PTRS Form or schedule and line number to be reported on (see instructions): . . . Sch . . . . . . . . .E2 .......................... 1a 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 -0Form or schedule and line number to be reported on (see instructions): . . . 4797LT ................................... 1a Net loss plus prior year unallowed loss from form or schedule . . . . . . . . . . . . . . . . b Net income from form or schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e) Allowed loss
553
.........
553
0.9875
0
553
7
0.0125
0
7
7
c Subtract line 1b from line 1a. If zero or less, enter -0Form 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 1b from line 1a. If zero or less, enter -0-
.........
...............................................................
Total
(d) Unallowed loss
560
560
1.00 Form
DAA
8582 (2014)
KOENIGA 01/25/2017 11:37 AM
ARTHUR KOENIG
AMT Version Page 3 of 4
154-32-7873
Form 8582 (2014)
Page
3
Worksheet 6—Allowed Losses (See instructions.) Form or schedule and line number to be reported on (see instructions)
Name of activity
Total
.............................................................................
(a) Loss
(b) Unallowed loss
(c) Allowed loss
Worksheet 7—Activities With Losses Reported on Two or More Forms or Schedules (See instructions.) Name of activity:
(a)
(b)
(c) Ratio
ENERGY TRANSFER PTRS Form or schedule and line number to be reported on (see instructions): . . . Sch . . . . . . . . .E2 .......................... 1a 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 -0Form or schedule and line number to be reported on (see instructions): . . . 4797LT ................................... 1a Net loss plus prior year unallowed loss from form or schedule . . . . . . . . . . . . . . . . b Net income from form or schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e) Allowed loss
149
.........
149
0.9551
0
149
7
0.0449
0
7
7
c Subtract line 1b from line 1a. If zero or less, enter -0Form 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 1b from line 1a. If zero or less, enter -0-
.........
...............................................................
Total
(d) Unallowed loss
156
156
1.00 Form
DAA
8582 (2014)
KOENIGA 01/25/2017 11:37 AM
ARTHUR KOENIG
AMT Version Page 4 of 4
154-32-7873
Form 8582 (2014)
Page
3
Worksheet 6—Allowed Losses (See instructions.) Form or schedule and line number to be reported on (see instructions)
Name of activity
Total
.............................................................................
(a) Loss
(b) Unallowed loss
(c) Allowed loss
Worksheet 7—Activities With Losses Reported on Two or More Forms or Schedules (See instructions.) Name of activity:
(a)
(b)
(c) Ratio
BUCKEYE PARTNERS Form or schedule and line number to be reported on (see instructions): . . . Sch . . . . . . . . .E2 .......................... 1a 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 -0Form or schedule and line number to be reported on (see instructions): . . . 4797LT ................................... 1a Net loss plus prior year unallowed loss from form or schedule . . . . . . . . . . . . . . . . b Net income from form or schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e) Allowed loss
11
.........
11
0.1719
0
11
53
0.8281
0
53
53
c Subtract line 1b from line 1a. If zero or less, enter -0Form 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 1b from line 1a. If zero or less, enter -0-
.........
...............................................................
Total
(d) Unallowed loss
64
64
1.00 Form
DAA
8582 (2014)
KOENIGA 01/25/2017 11:37 AM
Form
8903
(Rev. December 2010) Department of the Treasury Internal Revenue Service
Domestic Production Activities Deduction
OMB No. 1545-1984 Attachment Sequence No.
Attach to your tax return. See separate instructions.
ARTHUR KOENIG
154-32-7873
Note. Do not complete column (a), unless you have oil-related production activities. Enter amounts for all activities in column (b), including oil-related production activities. 1 Domestic production gross receipts (DPGR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Allocable cost of goods sold. If you are using the small business simplified overall method, skip lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Enter deductions and losses allocable to DPGR (see instructions) . . . . . . . . . . . . . . . . 4 If you are using the small business simplified overall method, enter the amount of cost of goods sold and other deductions or losses you ratably apportion to DPGR. All others, skip line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Add lines 2 through 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Subtract line 5 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 8 Add lines 6 and 7. Estates and trusts, go to line 9, all others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10a Oil-related qualified production activities income. Estates and trusts, subtract line 9, column (a), from line 8, column (a), all others, enter amount from line 8, column (a). If zero or less, enter -0- here . . . . . . . . . . . . . . . . b Qualified production activities income. Estates and trusts, subtract line 9, column (b), from line 8, column (b), all others, enter amount from line 8, column (b). If zero or less, enter -0- here, skip lines 11 through 21, and enter -0- on line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Income limitation (see instructions):
143
Identifying number
Name(s) as shown on return
(a) Oil-related production activities
(b) All activities
1
706
905
2 3
663 329
458 104
992 -286
562 343
4 5 6 7
343
8 9
0
10a
343
10b
•
Individuals, estates, and trusts. Enter your adjusted gross income figured without the domestic production activities deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
• All others. Enter your taxable income figured without the domestic production activities
deduction (tax-exempt organizations, see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Enter the smaller of line 10b or line 11. If zero or less, enter -0- here, skip lines 13 through 21, and enter -0- on line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14a Enter the smaller of line 10a or line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 14a b Reduction for oil-related qualified production activities income. Multiply line 14a by 3% . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Form W-2 wages from estates, trusts, and certain partnerships and S corporations (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Add lines 16 and 17. Estates and trusts, go to line 19, all others, skip line 19 and go to line 20 . . . . . . . . . . . . . . . . . . . . 19 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Estates and trusts, subtract line 19 from line 18, all others, enter amount from line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Enter the smaller of line 15 or line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Expanded affiliated group allocation (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Domestic production activities deduction. Combine lines 22 through 24 and enter the result here and on Form 1040, line 35; Form 1120, line 25; or the applicable line of your return For Paperwork Reduction Act Notice, see separate instructions.
DAA
..........................
11
273,700
12 13
343 31
14b 15 16
0 31 14
17 18 19
14 14 7 7
20 21 22 23 24
7
25 Form
8903 (Rev. 12-2010)
KOENIGA 01/25/2017 11:37 AM
Form
8283
Noncash Charitable Contributions
OMB No. 1545-0908
Attach to your tax return if you claimed a total deduction
(Rev. December 2014)
of over $500 for all contributed property.
Department of the Treasury Internal Revenue Service
Information about Form 8283 and its separate instructions is at www.irs.gov/form8283.
Name(s) shown on your income tax return
Attachment Sequence No.
155
Identifying number
ARTHUR KOENIG
154-32-7873
Note. Figure the amount of your contribution deduction before completing this form. See your tax return instructions.
Section A. Donated Property of $5,000 or Less and Publicly Traded Securities–List in this section only items (or groups of similar items) for which you claimed a deduction of $5,000 or less. Also list publicly traded securities even if the deduction is more than $5,000 (see instructions). Part I Information on Donated Property–If you need more space, attach a statement. (b) If donated property is a vehicle (see instructions), check the box. Also enter the vehicle identification number (unless Form 1098-C is attached).
(a) Name and address of the donee organization
1
Fanciscan Community Center 214 W 97th Street NEW YORK NY 10025
A
(c) Description of donated property (For a vehicle, enter the year, make, model, and mileage. For securities, enter the company name and the number of shares.)
CLOTHING
B
C
D
E Note. If the amount you claimed as a deduction for an item is $500 or less, you do not have to complete columns (e), (f), and (g). (d) Date of the contribution
(e) Date acquired by donor (mo., yr.)
(f) How acquired by donor
(g) Donor's cost or adjusted basis
(h) Fair market value (see instructions)
Various
A B C D E
Part II
(i) Method used to determine the fair market value
392 Other
Partial Interests and Restricted Use Property–Complete lines 2a through 2e if you gave less than an entire interest in a property listed in Part I. Complete lines 3a through 3c if conditions were placed on a contribution listed in Part I; also attach the required statement (see instructions).
2a Enter the letter from Part I that identifies the property for which you gave less than an entire interest If Part II applies to more than one property, attach a separate statement. b Total amount claimed as a deduction for the property listed in Part I: (1) For this tax year (2) For any prior tax years c Name and address of each organization to which any such contribution was made in a prior year (complete only if different from the donee organization above): Name of charitable organization (donee)
Address (number, street, and room or suite no.)
City or town, state, and ZIP code
d For tangible property, enter the place where the property is located or kept e Name of any person, other than the donee organization, having actual possession of the property Yes No 3a Is there a restriction, either temporary or permanent, on the donee's right to use or dispose of the donated property? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Did you give to anyone (other than the donee organization or another organization participating with the donee organization in cooperative fundraising) the right to the income from the donated property or to the possession of the property, including the right to vote donated securities, to acquire the property by purchase or otherwise, or to designate the person having such income, possession, or right to acquire? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Is there a restriction limiting the donated property for a particular use? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see separate instructions. Form 8283 (Rev. 12-2014) DAA
KOENIGA 01/25/2017 11:37 AM
Form 8283 (Rev. 12-2014)
Page
Name(s) shown on your income tax return
2
Identifying number
ARTHUR KOENIG
154-32-7873
Section B. Donated Property Over $5,000 (Except Publicly Traded Securities)– Complete this section for one item (or one group of similar items) for which you claimed a deduction of more than $5,000 per item or group (except contributions of publicly traded securities reported in Section A). Provide a separate form for each property donated unless it is part of a group of similar items. An appraisal is generally required for property listed in Section B. See instructions.
Part I 4
Information on Donated Property–To be completed by the taxpayer and/or the appraiser.
Check the box that describes the type of property donated: Art *(contribution of $20,000 or more) d Art *(contribution of less than $20,000) Qualified Conservation Contribution e Other Real Estate f Equipment Securities
a b c
g h i
j Collectibles** Intellectual Property Vehicles
X
Other
*Art includes paintings, sculptures, watercolors, prints, drawings, ceramics, antiques, decorative arts, textiles, carpets, silver, rare manuscripts, historical memorabilia, and other similar objects. **Collectibles include coins, stamps, books, gems, jewelry, sports memorabilia, dolls, etc., but not art as defined above.
Note. In certain cases, you must attach a qualified appraisal of the property. See instructions. (a) Description of donated property (if you need (b) If tangible property was donated, give a brief summary of the overall 5
Clothing
A B C D
(d) Date acquired by donor (mo., yr.)
A B C D
Various
Part II
(c) Appraised fair market value
physical condition of the property at the time of the gift
more space, attach a separate statement)
Good
(e) How acquired by donor
Purchase
(f) Donor's cost or adjusted basis
(g) For bargain sales, enter amount received
10,423
See instructions (h) Amount claimed as a deduction
30,000
(i) Date of contribution
10,423
12/31/14
Taxpayer (Donor) Statement– List each item included in Part I above that the appraisal identifies as having a value of $500 or less. See instructions.
I declare that the following item(s) included in Part I above has to the best of my knowledge and belief an appraised value of not more than $500 (per item). Enter identifying letter from Part I and describe the specific item. See instructions. Signature of taxpayer (donor)
Part III
Date
Declaration of Appraiser
I declare that I am not the donor, the donee, a party to the transaction in which the donor acquired the property, employed by, or related to any of the foregoing persons, or married to any person who is related to any of the foregoing persons. And, if regularly used by the donor, donee, or party to the transaction, I performed the majority of my appraisals during my tax year for other persons. Also, I declare that I perform appraisals on a regular basis; and that because of my qualifications as described in the appraisal, I am qualified to make appraisals of the type of property being valued. I certify that the appraisal fees were not based on a percentage of the appraised property value. Furthermore, I understand that a false or fraudulent overstatement of the property value as described in the qualified appraisal or this Form 8283 may subject me to the penalty under section 6701(a) (aiding and abetting the understatement of tax liability). In addition, I understand that I may be subject to a penalty under section 6695A if I know, or reasonably should know, that my appraisal is to be used in connection with a return or claim for refund and a substantial or gross valuation misstatement results from my appraisal. I affirm that I have not been barred from presenting evidence or testimony by the Office of Professional Responsibility.
Sign Here
Signature
Title
Business address (including room or suite no.)
Date Identifying number
City or town, state, and ZIP code
Part IV
Donee Acknowledgment–To be completed by the charitable organization.
This charitable organization acknowledges that it is a qualified organization under section 170(c) and that it received the donated property as described in Section B, Part I, above on the following date Various Furthermore, this organization affirms that in the event it sells, exchanges, or otherwise disposes of the property described in Section B, Part I (or any portion thereof) within 3 years after the date of receipt, it will file Form 8282, Donee Information Return, with the IRS and give the donor a copy of that form. This acknowledgment does not represent agreement with the claimed fair market value. Does the organization intend to use the property for an unrelated use? Name of charitable organization (donee)
Yes
..........................................................
X
No
Employer identification number
Heavenly Treasures Thrif Store Address (number, street, and room or suite no.)
211 Route 206 North Authorized signature
DAA
City or town, state, and ZIP code
HILLborough
NJ 08835
Title
Date
Form
8283 (Rev. 12-2014)
KOENIGA KOENIG, ARTHUR 154-32-7873
Federal Statements
1/25/2017 11:37 AM
Statement 1 - Schedule A, Line 23 - Other Expenses Description INVESTMENT MANAGEMENT FIDELITY BROKERAGE RBC Total
Amount $ $
25,927 4,007 1,496 31,430
1
KOENIGA KOENIG, ARTHUR 154-32-7873
1/25/2017 11:37 AM
Federal Statements
Statement 2 - Schedule B, Part I, Line 1 - Interest Income Description WELLS FARGO BANK FOLIO INVESTMENTS RBC CAPITAL MKTS 66868 RBC CAPITAL MKTS 6868 PROVIDENT BANK FIDELITY 862 EAST VILLAGE AT 2ND AVENUE PARTNERS NATURAL RESOURCE AMERIGAS PTRS MARKWEST ENERGY PLAINS ALL AMERICAN PIPELINE SUNOCO LOGISTICS SUBURBAN PROPANE PTRS ENERGY TRANSFER PTRS GENESIS ENERGY LP Total
Amount $
20-4113159 35-2164875 23-2787918 27-0005456 76-0582150 23-3096839 22-3410353 73-1493906 76-0513049 $
33 238 1,249 5,851 25 16,404 1 1 1 1 1 1 50 36 3 23,895
Statement 3 - Schedule B, Part II, Line 5 - Dividend Income Description AMERICAN CENTURY ATT COCA COLA EXXON ITT INDUSTRIES OPPENHEIMER T ROWE CAPITAL T ROWE EQUITY) VANGUARD EQUITY VERIZON SCOTTTRADE FOLIO INVESTMENTS RBC CPITALMARKETS 6865 RBC CPITALMARKETS 6868 FIDELITY #862 PRUDENTIAL MARKWEST ENERGY SUNOCO LOGISTICS ENERGY TRANSFER PTRS OCH-ZIFF CAPITAL FORTRESS INVESTMENTGROUP Total
Amount $
27-0005456 23-3096839 73-1493906 26-0535783 20-5837959 $
92 308 1,200 86 2 159 186 1,372 1,607 87 1,806 5,535 3,062 597 1,116 67 13 13 42 1 2 17,353
2-3
KOENIGA KOENIG, ARTHUR 154-32-7873
1/25/2017 11:37 AM
Federal Statements Statement 4 - Schedule E, Page 2, Line 28
Name P For S Ptr
EIN
EAST VILLAGE AT 2ND AVENUE PARTNERS P 20-4113159 TEK KING LLC P 20-4570247 LEGACY RESERVES P 16-1751069 ENBRIDGE ENERGY PTRS LP P 39-1715850 BOARDWALK PIPELINE P 20-3265614 NATURAL RESOURCE P 35-2164875 AMERIGAS PTRS P 23-2787918 TC PIPELINES P 52-2135448 ENTERPRISE PRODUCTS PTRS P 76-0568219 TEPPCO PARTNERS P 76-0291058 ATLAS PIPELINES P 23-3011077 EL PASO PIPELINES EDPA P 26-1789784 NUSTAR ENERGY P 74-2956831 WILLIAMS PIPELINE P 26-0834035 INERGY LP EDPA P 43-1918951 MARKWEST ENERGY EDPA P 27-0005456 PLAINS ALL AMERICAN PIPELINE P 76-0582150 SUNOCO LOGISTICS P 23-3096839
Not at Risk
Passive Loss $
Passive Income $
Nonpass Loss
1,541 $
Sec 179 Deduct $
Nonpass Income $
220 9 2 3
553
22
17 * * 252
4
KOENIGA KOENIG, ARTHUR 154-32-7873
1/25/2017 11:37 AM
Federal Statements Statement 4 - Schedule E, Page 2, Line 28 (continued)
Name P For S Ptr SUBURBAN PROPANE PTRS
EIN
Not at Risk
Passive Loss
22-3410353
P
73-1564280
3
P
73-1599053
92
P
143
P
73-1493906 EDPA 93-1120873
P
23-2432497
11
P P
51-0411678 EDPA 03-0567133
P
20-2485124
P Section 59(e)(2) expensed P WESTERN GAS PTRS P TARGA RESOURCES PTRS P RENTECH NITROGEN PARTNERS P GENESIS ENERGY LP P PVR PARTNERS P SUBURBAN PROPANE P ATLAS ENERGY LP P
65-1177591
MAGELLAN MIDSTREAM ENERGY TRANSFER PTRS ONEOK PARTNERS BUCKEYE PARTNERS COPANO ENERGY DCP MIDSTREAM WILLIAMS PARTNERS LP LINN ENERGY
$
Nonpass Loss
P
ALLIANCE RESOURCES
$
Passive Income 979 $
Sec 179 Deduct $
Nonpass Income $
125
6 25 71
65-1177591
62
26-1075808 EDPA 65-1295427 45-2714747 EDPA 76-0513049
28
23-3087517 22-3410353 43-2094238
6 PTP 4
KOENIGA KOENIG, ARTHUR 154-32-7873
1/25/2017 11:37 AM
Federal Statements Statement 4 - Schedule E, Page 2, Line 28 (continued)
Name P For S Ptr CRESTWOOD MIDSTREAM
EIN
Not at Risk
Passive Loss
Passive Income
P
20-1647837
PTP $
P
57-6218917
PTP
P
76-0380342
PTP
P Section 59(e)(2) expensed P NORTHERN TIER P LIN MEDIA P ELLINGTON FINNCIAL P Emerge Energy Services P OCH-ZIFF CAPITAL P FORTRESS INVESTMENTGROUP P Total
76-0380342
PTP
68
76-0380342
PTP
5
80-0763623
PTP
90-0935925
PTP
COMPASS DIVERSIFIED KINDER MORGAN PYA - PTP Activity
6 $
Nonpass Loss
Sec 179 Deduct
Nonpass Income
$
$
$
2,658 $
254 $
0 $
17
26-0489289 90-0832937 26-0535783 20-5837959 $
1,283 $
71
4
KOENIGA KOENIG, ARTHUR 154-32-7873
1/25/2017 11:37 AM
Federal Statements
Statement 5 - Form 8582 Worksheet 3 - For Form 8582 Lines 3a, 3b, and 3c Description Current Year Current Year Prior Year Net Income Net Loss Unallowed Loss EAST VILLAGE AT 2ND AVENUE PARTNERS $ 1,541 $ ENBRIDGE ENERGY PTRS LP BOARDWALK PIPELINE NATURAL RESOURCE AMERIGAS PTRS ENTERPRISE PRODUCTS PTRS PLAINS ALL AMERICAN PIPELINE SUNOCO LOGISTICS SUBURBAN PROPANE PTRS ALLIANCE RESOURCES
$
Overall Loss
1,541 $
220
220
9
9
19
19
3
3 560
560
1
1 252
979
252
66
913
3
MAGELLAN MIDSTREAM
3
92
ENERGY TRANSFER PTRS BUCKEYE PARTNERS DCP MIDSTREAM
2
90
150
150
64
64
6
WILLIAMS PARTNERS LP
6 25
SUBURBAN PROPANE Total
$
Overall Gain
$
6 2,659 $
1 1,340
25 5 $
0
Statement 6 - Form 8582 Worksheet 5 - For Form 8582 Allocation of Unallowed Losses Description ENBRIDGE ENERGY PTRS LP ENTERPRISE PRODUCTS PTRS SUNOCO LOGISTICS ENERGY TRANSFER PTRS BUCKEYE PARTNERS WILLIAMS PARTNERS LP Total
Form/ Sch Sch Sch Sch Sch Sch Sch
E2 E2 E2 E2 E2 E2
a) Loss $
$
220 560 252 150 64 25 1,271
b) Ratio 0.1731 0.4406 0.1983 0.1180 0.0504 0.0197 1.0001
c) Unallowed Loss $
$
0
5-6
KOENIGA KOENIG, ARTHUR 154-32-7873
1/25/2017 11:37 AM
Federal Statements
Statement 7 - AMT Form 8582 Worksheet 3 - For AMT Form 8582 Lines 3a, 3b, and 3c Description Current Year Current Year Prior Year Net Income Net Loss Unallowed Loss EAST VILLAGE AT 2ND AVENUE PARTNERS $ 1,541 $ ENBRIDGE ENERGY PTRS LP BOARDWALK PIPELINE NATURAL RESOURCE AMERIGAS PTRS ENTERPRISE PRODUCTS PTRS PLAINS ALL AMERICAN PIPELINE SUNOCO LOGISTICS SUBURBAN PROPANE PTRS ALLIANCE RESOURCES MAGELLAN MIDSTREAM ENERGY TRANSFER PTRS
1,541 $
215
215 9
21
21
3
3 560
560
1
1 252
252
798
66
732
53
3
50
92
2
90
156
156
64
64
5
WILLIAMS PARTNERS LP
5 26
SUBURBAN PROPANE Total
$
Overall Loss
9
BUCKEYE PARTNERS DCP MIDSTREAM
$
Overall Gain
$
7 2,530 $
1 1,345
26 6 $
0
Statement 8 - AMT Form 8582 Worksheet 5 - For AMT Form 8582 Allocation of Unallowed Losses Description ENBRIDGE ENERGY PTRS LP ENTERPRISE PRODUCTS PTRS SUNOCO LOGISTICS ENERGY TRANSFER PTRS BUCKEYE PARTNERS WILLIAMS PARTNERS LP Total
Form/ Sch Sch Sch Sch Sch Sch Sch
E2 E2 E2 E2 E2 E2
a) Loss $
$
215 560 252 156 64 26 1,273
b) Ratio 0.1689 0.4399 0.1980 0.1225 0.0503 0.0204 1.0000
c) Unallowed Loss $
$
0
7-8
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity EAST VILLAGE AT 2ND AVENUE PARTNERS Passive Activity Type Other Passive
154-32-7873
EIN 20-4113159 K1 Unit 1
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. 7. 8.
1.
33,589
19. 20.
1,542 35,131
28. 29.
4,804 30,327
30. 31.
30,327
32. 33. 34.
4,804 35,131 0
35. 36.
0
1,541 1
9. 10.
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis:
1,225 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 3,579 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . See 23. . . . . . . . . .Statement .................... 4,804 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity ENBRIDGE ENERGY PTRS LP Passive Activity Type Other Passive
154-32-7873
EIN 39-1715850 K1 Unit 6
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
583
19. 20.
0 583
28. 29. 30. 31.
202 381 233 148
32. 33. 34.
194 583 0
35. 36.
0
6. 7. 8. 9. 10.
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis:
194 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 194 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 8 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity ENBRIDGE ENERGY Passive Activity Type Other Passive
Suspended Amount
PTRS LP
Current Year
EIN K1 Unit
Total Loss
Percent
39-1715850 6
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses
8
Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
8
8
8
220
220 0.9442
220
13
13 0.0558
13
233
233 1.0000
233
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity NATURAL RESOURCE Passive Activity Type Other Passive
154-32-7873
EIN 35-2164875 K1 Unit 9
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
2
6. 7. 8.
1
9. 10.
3
11. 12. 13. 14.
11. 12. 13. 14.
17
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
890
19. 20.
23 913
28. 29. 30. 31.
25 888 2 886
32. 33. 34.
25 913 0
35. 36.
0
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis:
25 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 25 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity NATURAL RESOURCE Passive Activity Type Other Passive
Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
35-2164875 9
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1 Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion
2
2 1.0000
2
2
2 1.0000
2
Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity TC PIPELINES Passive Activity Type Other Passive
154-32-7873
EIN 52-2135448 K1 Unit 11
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
16
19. 20.
0 16
28. 29.
16
30. 31.
16
6. 7. 8. 9. 10.
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis: 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity EL PASO PIPELINES Passive Activity Type Other Passive
154-32-7873
EIN 26-1789784 K1 Unit 15
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
98
19. 20.
0 98
28. 29. 30. 31.
44 54 22 32
32. 33. 34.
44 98 0
35. 36.
0
6. 7. 8. 9. 10.
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis:
44 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 44 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity EL PASO PIPELINES Passive Activity Type Other Passive
Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
26-1789784 15
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
22
22 1.0000
22
22
22 1.0000
22
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity NUSTAR ENERGY Passive Activity Type Other Passive
154-32-7873
EIN 74-2956831 K1 Unit 16
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
938
19. 20.
0 938
28. 29.
938
30. 31.
938
6. 7. 8. 9. 10.
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis: 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity INERGY LP Passive Activity Type Other Passive
154-32-7873
EIN 43-1918951 K1 Unit 19
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
430
19. 20.
0 430
6. 7. 8. 9. 10.
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis: 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28. 29. 30. 31.
430 17 413
Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity INERGY LP Passive Activity Type Other Passive
Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
43-1918951 19
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
17
17 1.0000
17
17
17 1.0000
17
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity MARKWEST ENERGY Passive Activity Type Other Passive
154-32-7873
EIN 27-0005456 K1 Unit 20
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. 7. 8. 9. 10.
1.
9
1 13
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis: 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 23 26. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19. 20.
14 23
28. 29.
23 0
30. 31.
0
Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity MARKWEST ENERGY Passive Activity Type Other Passive
Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
27-0005456 20
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses
76
Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
76
76
23
53
66
66
66
66
66
66
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity PLAINS ALL AMERICAN PIPELINE Passive Activity Type Other Passive
154-32-7873
EIN 76-0582150 K1 Unit 21
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. 7. 8.
1.
192
19. 20.
5 197
28. 29.
273 0
30. 31.
0
1
9. 10.
3 1
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis: 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 273 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 273 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity PLAINS ALL AMERICAN Passive Activity Type Other Passive
Suspended Amount
PIPELINE
Current Year
EIN K1 Unit
Total Loss
Percent
Allowed Loss
76-0582150 21 Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses
1
Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
1
1
1
141
141
141
141
141
141
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity SUNOCO LOGISTICS Passive Activity Type Other Passive
154-32-7873
EIN 23-3096839 K1 Unit 22
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. 7. 8. 9. 10.
1.
1,149
19. 20.
14 1,163
1 13
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis: 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28. 29. 30. 31.
1,163 257 906
Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity SUNOCO LOGISTICS Passive Activity Type Other Passive
Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
23-3096839 22
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1 Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion
252
252 0.9805
252
5
5 0.0195
5
257
257 1.0000
257
Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
ARTHUR KOENIG Name of Entity SUBURBAN PROPANE PTRS Passive Activity Type Other Passive
Taxpayer Identification Number
154-32-7873
EIN 22-3410353 K1 Unit 23
Combined
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
985
6. 7. 8.
50
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
11,563
19. 20.
1,078 12,641
28. 29. 30. 31.
2,035 10,606 67 10,539
32. 33. 34.
2,013 12,641 0
35. 36.
0
9. 10.
43
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis:
2,013 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 2,013 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 22 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity SUBURBAN PROPANE Passive Activity Type Other Passive
Suspended Amount
PTRS
Combined
Current Year
Total Loss
Percent
EIN K1 Unit
22-3410353 23
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses
22
Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
22
22
22
67
67 1.0000
67
67
67 1.0000
67
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity ALLIANCE RESOURCES Passive Activity Type Other Passive
154-32-7873
EIN 73-1564280 K1 Unit 24
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
138
19. 20.
3 141
28. 29.
53 88
30. 31.
88
32. 33. 34.
52 141 0
35. 36.
0
3
6. 7. 8. 9. 10.
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis:
52 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 52 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 1 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity ALLIANCE RESOURCES Passive Activity Type Other Passive
Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
73-1564280 24
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses
1
Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1 Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
1
1
1
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity MAGELLAN MIDSTREAM Passive Activity Type Other Passive
154-32-7873
EIN 73-1599053 K1 Unit 25
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
992
92
6. 7. 8. 9. 10.
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis:
144 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 144 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19. 20.
92 1,084
28. 29. 30. 31.
144 940 2 938
32. 33. 34.
144 1,084 0
35. 36.
0
Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity MAGELLAN MIDSTREAM Passive Activity Type Other Passive
Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
73-1599053 25
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
2
2 1.0000
2
2
2 1.0000
2
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity ENERGY TRANSFER PTRS Passive Activity Type Other Passive
154-32-7873
EIN 73-1493906 K1 Unit 26
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. 7. 8. 9. 10.
1.
746
19. 20.
78 824
28. 29. 30. 31.
295 529 167 362
32. 33. 34.
295 824 0
35. 36.
0
36 42
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis:
295 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 295 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity ENERGY TRANSFER Passive Activity Type Other Passive
Suspended Amount
PTRS
EIN K1 Unit
Current Year
Total Loss
Percent
73-1493906 26
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1 Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion
143
143 0.8563
143
7
7 0.0419
7
17
17 0.1018
17
167
167 1.0000
167
Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity ONEOK PARTNERS Passive Activity Type Other Passive
154-32-7873
EIN 93-1120873 K1 Unit 28
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
254
19. 20.
0 254
28. 29. 30. 31.
88 166 127 39
32. 33. 34.
88 254 0
35. 36.
0
6. 7. 8. 9. 10.
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis:
88 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 88 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity ONEOK Passive Activity Type Other
2014
Partner's Basis Worksheet Page 2
154-32-7873 PARTNERS Passive Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
93-1120873 28
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
125
125 0.9843
125
2
2 0.0157
2
127
127 1.0000
127
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity BUCKEYE PARTNERS Passive Activity Type Other Passive
154-32-7873
EIN 23-2432497 K1 Unit 29
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
671
19. 20.
0 671
28. 29. 30. 31.
141 530 64 466
32. 33. 34.
141 671 0
35. 36.
0
6. 7. 8. 9. 10.
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis:
141 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 141 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity BUCKEYE PARTNERS Passive Activity Type Other Passive
Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
23-2432497 29
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
11
11 0.1719
11
53
53 0.8281
53
64
64 1.0000
64
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity COPANO ENERGY Passive Activity Type Other Passive
154-32-7873
EIN 51-0411678 K1 Unit 31
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
148
19. 20.
0 148
28. 29.
148
30. 31.
148
6. 7. 8. 9. 10.
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis: 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity DCP MIDSTREAM Passive Activity Type Other Passive
154-32-7873
EIN 03-0567133 K1 Unit 32
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
219
19. 20.
6 225
28. 29.
15 210
30. 31.
210
32. 33. 34.
15 225 0
35. 36.
0
6
6. 7. 8. 9. 10.
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis:
15 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 15 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity WILLIAMS PARTNERS LP Passive Activity Type Other Passive
154-32-7873
EIN 20-2485124 K1 Unit 35
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. 7. 8.
1.
455
19. 20.
2 457
28. 29. 30. 31.
34 423 27 396
32. 33. 34.
34 457 0
35. 36.
0
2
9. 10.
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis:
34 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 34 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity WILLIAMS PARTNERS Passive Activity Type Other Passive
Suspended Amount
LP
EIN K1 Unit
Current Year
Total Loss
Percent
20-2485124 35
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
27
27 1.0000
27
27
27 1.0000
27
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity LINN ENERGY Passive Activity Type Not Passive
154-32-7873
EIN 65-1177591 K1 Unit 36
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
817
19. 20.
71 888
71
6. 7. 8. 9. 10.
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis: 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28. 29. 30. 31.
888 62 826
Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity LINN ENERGY Passive Activity Type Not Passive
Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
65-1177591 36
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1 Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
62
62 1.0000
62
62
62 1.0000
62
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity WESTERN GAS PTRS Passive Activity Type Not Passive
154-32-7873
EIN 26-1075808 K1 Unit 37
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
592
19. 20.
0 592
28. 29.
592
30. 31.
592
6. 7. 8. 9. 10.
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis: 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity TARGA RESOURCES PTRS Passive Activity Type Other Passive
154-32-7873
EIN 65-1295427 K1 Unit 38
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
614
19. 20.
0 614
28. 29.
614
30. 31.
614
6. 7. 8. 9. 10.
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis: 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity RENTECH NITROGEN PARTNERS Passive Activity Type Other Passive
154-32-7873
EIN 45-2714747 K1 Unit 39
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
66
19. 20.
0 66
28. 29.
66
30. 31.
66
6. 7. 8. 9. 10.
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis: 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity GENESIS ENERGY LP Passive Activity Type Other Passive
154-32-7873
EIN 76-0513049 K1 Unit 40
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. 7. 8.
1.
636
19. 20.
3 639
28. 29. 30. 31.
26 613 29 584
32. 33. 34.
26 639 0
35. 36.
0
3
9. 10.
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis:
26 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 26 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity GENESIS ENERGY Passive Activity Type Other Passive
Suspended Amount
LP
EIN K1 Unit
Current Year
Total Loss
Percent
76-0513049 40
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1 Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion
28
28 0.9655
28
1
1 0.0345
1
29
29 1.0000
29
Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity CRESTWOOD MIDSTREAM Passive Activity Type Publicly Traded
154-32-7873
EIN 20-1647837 K1 Unit 44
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
110
19. 20.
0 110
28. 29. 30. 31.
15 95 6 89
32. 33. 34.
15 110 0
35. 36.
0
6. 7. 8. 9. 10.
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis:
15 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 15 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity CRESTWOOD MIDSTREAM Passive Activity Type Publicly Traded
Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
20-1647837 44
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
6
6 1.0000
6
6
6 1.0000
6
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity NORTHERN TIER Passive Activity Type Publicly Traded
154-32-7873
EIN 80-0763623 K1 Unit 47
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 4. 5.
11. 12. 13. 14.
11. 12. 13. 14.
3. 4. 5. 6. 7. 8.
15. 16.
Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
77
19. 20.
0 77
28. 29.
77
30. 31.
77
6. 7. 8. 9. 10.
15. 16.
17. 17. 18. 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis: 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . 25. 0 Oil and gas property depletion deduction up to adjusted basis of property 26. 26. ................. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA KOENIG, ARTHUR 154-32-7873
1/25/2017 11:37 AM
Federal Statements
EAST VILLAGE AT 2ND AVENUE PARTNERS Partner's Basis Worksheet Page 1 - Decrease in Share of Partnership Liabilities Description 2014 Share of Partnership Liabilities (Sch K-1 (1065) Item K) 1. Nonrecourse 2. Qualified nonrecourse financing 3. Recourse 4. 2014 Total share of partnership liabilities. Combine lines 1 through 3. 2013 Share of Partnership Liabilities (Sch K-1 (1065) Item K) 5. Nonrecourse 6. Qualified nonrecourse financing 7. Recourse 8. 2013 Total share of partnership liabilities. Combine lines 5 through 7. 9. Subtract line 8 from line 4 10. Partnership liabilities assumed during the tax year 11. Decrease in share of partnership liabilities. Combine lines 9 and 10.
Amount $
Amount $
79,083 79,083
82,662 82,662 -3,579
-3,579
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity EAST VILLAGE AT 2ND AVENUE PARTNERS Passive Activity Type Other Passive 1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 1,541 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 1 Dividends 9. 9. ................................................................................. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 1,225 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 3,579 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. Total distributions. Combine lines 21 through 23 4,804 24. 24. ........................................ Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
154-32-7873
EIN 20-4113159 K1 Unit 1 1.
33,591
19. 20.
1,542 35,133
28. 29.
4,804 30,329
30. 31.
30,329
32. 33. 34.
4,804 35,133 0
35. 36.
0
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity ENBRIDGE ENERGY PTRS LP Passive Activity Type Other Passive 1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 194 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 194 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 8 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
154-32-7873
EIN 39-1715850 K1 Unit 6 1.
599
19. 20.
0 599
28. 29. 30. 31.
202 397 228 169
32. 33. 34.
194 599 0
35. 36.
0
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity ENBRIDGE ENERGY Passive Activity Type Other Passive
Suspended Amount
PTRS LP
Current Year
EIN K1 Unit
Total Loss
Percent
39-1715850 6
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses
8
Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
8
8
8
212
212 0.9298
212
13
13 0.0570
13
3
3 0.0132
3
228
228 1.0000
228
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity NATURAL RESOURCE Passive Activity Type Other Passive 1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 4 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 1 Dividends 9. 9. ................................................................................. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 3 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 17 Tax-exempt interest and other tax-exempt income 15. 15. ........................................ 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 25 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 25 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
154-32-7873
EIN 35-2164875 K1 Unit 9 1.
890
19. 20.
25 915
28. 29. 30. 31.
25 890 2 888
32. 33. 34.
25 915 0
35. 36.
0
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity NATURAL RESOURCE Passive Activity Type Other Passive
Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
35-2164875 9
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1 Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion
2
2 1.0000
2
2
2 1.0000
2
Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity TC PIPELINES Passive Activity Type Other Passive
154-32-7873
EIN 52-2135448 K1 Unit 11
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
40
19. 20.
0 40
28. 29.
40
30. 31.
40
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity EL PASO PIPELINES Passive Activity Type Other Passive 1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 44 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 44 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
154-32-7873
EIN 26-1789784 K1 Unit 15 1.
1,194
19. 20.
0 1,194
28. 29. 30. 31.
44 1,150 21 1,129
32. 33. 34.
44 1,194 0
35. 36.
0
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity EL PASO PIPELINES Passive Activity Type Other Passive
Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
26-1789784 15
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
21
21 1.0000
21
21
21 1.0000
21
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity NUSTAR ENERGY Passive Activity Type Other Passive
154-32-7873
EIN 74-2956831 K1 Unit 16
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
940
19. 20.
0 940
28. 29.
940
30. 31.
940
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity INERGY LP Passive Activity Type Other Passive
154-32-7873
EIN 43-1918951 K1 Unit 19
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
431
19. 20.
0 431
28. 29. 30. 31.
431 17 414
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity INERGY LP Passive Activity Type Other Passive
Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
43-1918951 19
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
17
17 1.0000
17
17
17 1.0000
17
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity MARKWEST ENERGY Passive Activity Type Other Passive 1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 1 Dividends 13 9. 9. ................................................................................. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 42 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
154-32-7873
EIN 27-0005456 K1 Unit 20 1.
28
19. 20.
14 42
28. 29.
42 0
30. 31.
0
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity MARKWEST ENERGY Passive Activity Type Other Passive
Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
27-0005456 20
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses
76
Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
76
76
42
34
65
65
65
65
65
65
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity PLAINS ALL AMERICAN PIPELINE Passive Activity Type Other Passive 1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 1 Dividends 9. 9. ................................................................................. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 3 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 1 Tax-exempt interest and other tax-exempt income 15. 15. ........................................ 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 273 Decrease in share of partnership liabilities 23. 23. ................................................ 273 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
154-32-7873
EIN 76-0582150 K1 Unit 21 1.
201
19. 20.
5 206
28. 29.
273 0
30. 31.
0
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity PLAINS ALL AMERICAN Passive Activity Type Other Passive
Suspended Amount
PIPELINE
Current Year
EIN K1 Unit
Total Loss
Percent
Allowed Loss
76-0582150 21 Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses
1
Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
1
1
1
136
136
136
136
136
136
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity SUNOCO LOGISTICS Passive Activity Type Other Passive 1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 1 Dividends 13 9. 9. ................................................................................. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
154-32-7873
EIN 23-3096839 K1 Unit 22 1.
1,158
19. 20.
14 1,172
28. 29. 30. 31.
1,172 257 915
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity SUNOCO LOGISTICS Passive Activity Type Other Passive
Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
23-3096839 22
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1 Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion
252
252 0.9805
252
5
5 0.0195
5
257
257 1.0000
257
Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity SUBURBAN PROPANE PTRS Passive Activity Type Other Passive
154-32-7873
Combined
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 805 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 50 Dividends 9. 9. ................................................................................. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 43 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 2,013 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 2,013 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 22 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
EIN 22-3410353 K1 Unit 23 1.
11,160
19. 20.
898 12,058
28. 29. 30. 31.
2,035 10,023 67 9,956
32. 33. 34.
2,013 12,058 0
35. 36.
0
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity SUBURBAN PROPANE Passive Activity Type Other Passive
Suspended Amount
PTRS
Combined
Current Year
Total Loss
Percent
EIN K1 Unit
22-3410353 23
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses
22
Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
22
22
22
67
67 1.0000
67
67
67 1.0000
67
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity ALLIANCE RESOURCES Passive Activity Type Other Passive 1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 8 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 52 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 52 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 1 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
154-32-7873
EIN 73-1564280 K1 Unit 24 1.
423
19. 20.
8 431
28. 29. 30. 31.
53 378 -42 420
32. 33. 34.
52 431 0
35. 36.
0
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity ALLIANCE RESOURCES Passive Activity Type Other Passive
Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
73-1564280 24
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses
1
Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1 Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion
1
1
1
3
3 #.0714
3
-45
-45 1.0714
-45
-42
-42 1.0000
-42
Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity MAGELLAN MIDSTREAM Passive Activity Type Other Passive 1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 92 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 144 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 144 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
154-32-7873
EIN 73-1599053 K1 Unit 25 1.
992
19. 20.
92 1,084
28. 29. 30. 31.
144 940 2 938
32. 33. 34.
144 1,084 0
35. 36.
0
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity MAGELLAN MIDSTREAM Passive Activity Type Other Passive
Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
73-1599053 25
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
2
2 1.0000
2
2
2 1.0000
2
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity ENERGY TRANSFER PTRS Passive Activity Type Other Passive 1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 36 Dividends 42 9. 9. ................................................................................. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 295 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 295 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
154-32-7873
EIN 73-1493906 K1 Unit 26 1.
737
19. 20.
78 815
28. 29. 30. 31.
295 520 173 347
32. 33. 34.
295 815 0
35. 36.
0
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity ENERGY TRANSFER Passive Activity Type Other Passive
Suspended Amount
PTRS
EIN K1 Unit
Current Year
Total Loss
Percent
73-1493906 26
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1 Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion
149
149 0.8613
149
7
7 0.0405
7
17
17 0.0983
17
173
173 1.0000
173
Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity ONEOK PARTNERS Passive Activity Type Other Passive 1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 88 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 88 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
154-32-7873
EIN 93-1120873 K1 Unit 28 1.
240
19. 20.
0 240
28. 29. 30. 31.
88 152 133 19
32. 33. 34.
88 240 0
35. 36.
0
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity ONEOK Passive Activity Type Other
2014
Partner's Basis Worksheet Page 2, AMT
154-32-7873 PARTNERS Passive Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
93-1120873 28
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
131
131 0.9850
131
2
2 0.0150
2
133
133 1.0000
133
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity BUCKEYE PARTNERS Passive Activity Type Other Passive 1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 141 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 141 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
154-32-7873
EIN 23-2432497 K1 Unit 29 1.
679
19. 20.
0 679
28. 29. 30. 31.
141 538 64 474
32. 33. 34.
141 679 0
35. 36.
0
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity BUCKEYE PARTNERS Passive Activity Type Other Passive
Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
23-2432497 29
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
11
11 0.1719
11
53
53 0.8281
53
64
64 1.0000
64
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity COPANO ENERGY Passive Activity Type Other Passive
154-32-7873
EIN 51-0411678 K1 Unit 31
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
153
19. 20.
0 153
28. 29.
153
30. 31.
153
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity DCP MIDSTREAM Passive Activity Type Other Passive
154-32-7873
EIN 03-0567133 K1 Unit 32
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 5 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 15 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 15 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
229
19. 20.
5 234
28. 29.
15 219
30. 31.
219
32. 33. 34.
15 234 0
35. 36.
0
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity WILLIAMS PARTNERS LP Passive Activity Type Other Passive 1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 2 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 34 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 34 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
154-32-7873
EIN 20-2485124 K1 Unit 35 1.
493
19. 20.
2 495
28. 29. 30. 31.
34 461 28 433
32. 33. 34.
34 495 0
35. 36.
0
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity WILLIAMS PARTNERS Passive Activity Type Other Passive
Suspended Amount
LP
EIN K1 Unit
Current Year
Total Loss
Percent
20-2485124 35
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
28
28 1.0000
28
28
28 1.0000
28
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity LINN ENERGY Passive Activity Type Not Passive
154-32-7873
EIN 65-1177591 K1 Unit 36
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 71 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
822
19. 20.
71 893
28. 29. 30. 31.
893 62 831
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity LINN ENERGY Passive Activity Type Not Passive
Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
65-1177591 36
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1 Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
62
62 1.0000
62
62
62 1.0000
62
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity WESTERN GAS PTRS Passive Activity Type Not Passive 1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
154-32-7873
EIN 26-1075808 K1 Unit 37 1.
590
19. 20.
0 590
28. 29.
590
30. 31.
590
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity TARGA RESOURCES PTRS Passive Activity Type Other Passive 1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
154-32-7873
EIN 65-1295427 K1 Unit 38 1.
628
19. 20.
0 628
28. 29.
628
30. 31.
628
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity RENTECH NITROGEN PARTNERS Passive Activity Type Other Passive 1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
154-32-7873
EIN 45-2714747 K1 Unit 39 1.
66
19. 20.
0 66
28. 29.
66
30. 31.
66
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity GENESIS ENERGY LP Passive Activity Type Other Passive 1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 3 Dividends 9. 9. ................................................................................. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 26 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 26 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
154-32-7873
EIN 76-0513049 K1 Unit 40 1.
651
19. 20.
3 654
28. 29. 30. 31.
26 628 24 604
32. 33. 34.
26 654 0
35. 36.
0
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity GENESIS ENERGY Passive Activity Type Other Passive
Suspended Amount
LP
EIN K1 Unit
Current Year
Total Loss
Percent
76-0513049 40
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1 Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion
23
23 0.9583
23
1
1 0.0417
1
24
24 1.0000
24
Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity CRESTWOOD MIDSTREAM Passive Activity Type Publicly Traded 1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 15 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 15 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
154-32-7873
EIN 20-1647837 K1 Unit 44 1.
111
19. 20.
0 111
28. 29. 30. 31.
15 96 4 92
32. 33. 34.
15 111 0
35. 36.
0
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 2, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873
Name of Entity CRESTWOOD MIDSTREAM Passive Activity Type Publicly Traded
Suspended Amount
EIN K1 Unit
Current Year
Total Loss
Percent
20-1647837 44
Allowed Loss
Disallowed Loss Carryforward
Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss 4797 - Ordinary loss Other portfolio loss 1256 contracts/straddles Other losses - Sch E Other losses - 1040 pg 1
4
4 1.0000
4
4
4 1.0000
4
Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (other) Investment interest expense Depletion Deductions-royalty income Section 59(e)(2) expenditures Preproductive period exp. Commercial revital ded Reforestation expense ded. Other deductions Total losses and deductions
KOENIGA 01/25/2017 11:37 AM
Form
1040
2014
Partner's Basis Worksheet Page 1, AMT
Name
Taxpayer Identification Number
ARTHUR KOENIG Name of Entity NORTHERN TIER Passive Activity Type Publicly Traded 1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain and ordinary business gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis 21. Distributions: Cash and marketable securities (Sch K-1 (1065), Box 19 A) . . . . . . . . . . . . . . . . . 21. 22. Distributions: Property (adjusted basis) (Sch K-1 (1065), Box 19 C) . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 0 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Nondeductible noncapital expenses. (See Partner's Basis Worksheet Page 2) 0 25. 25. ........... 28. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions. Subtract line 28 from line 20. Do not enter less than zero) . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
154-32-7873
EIN 80-0763623 K1 Unit 47 1.
77
19. 20.
0 77
28. 29.
77
30. 31.
77
AMT Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (line 20) less gain from entire disposition of partnership on line 27. . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch D/8949, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. 33. 34.
35. 36.
0
KOENIGA 01/25/2017 11:37 AM
New Jersey Individual Return Summary Tax Year 2014
ARTHUR KOENIG Income, Adjustments, and Deductions Wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dividend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gains from dispositions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pensions and IRAs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Partnership income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S Corporation income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net gain or income from rents, royalties, patents and copyrights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net gambling winnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Alimony and separate maintenance payments received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pension and retirement exclusions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gross income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exemptions and deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Limitation percentage (Nonresident only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Property tax deduction (Resident and part-year only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxable income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tax, Payments, and Credits Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Non-refundable credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Use tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Income tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Property tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Estimated tax and extension payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Earned income credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess unemployment, disability and family leave . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total payments and credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount due/-refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
605 24,898 17,282 58,676 149,288
250,749 250,749 2,000 %
10,000 238,749 13,082 62 0 13,020 14,500 567 15,067 -2,047
Refund/Amount Due Underpayment of estimates penalty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Late filing interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Late filing penalty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Overpayment applied to next year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net amount due/-refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Miscellaneous Information Tax form . . . . . . NJ-1040 Residency type Resident Filing status . . . Single Amended return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X Form PTR-1 rebate . . . . . . . . . . . . . . . . . . . . . Direct debit withdrawal date . . . . . . . . . . . . . . . . . . . . . Marginal tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.370 % Effective tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.500 %
2015 Estimates 1st quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2nd quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3rd quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4th quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total estimates
..............................
3,269 1,222
KOENIGA 01/25/2017 11:37 AM
STATE OF NEW JERSEY
NJ-1040X 2014
AMENDED
INCOME TAX RESIDENT RETURN
7x For Tax Year Jan.- Dec. 31, 2014, Or Other Tax Year Beginning You must enter your social security number below
KOENIG
154-32-7873
ARTHUR
Spouse's/CU Partner's Social Security Number
Home address (Number and Street, incl. apt. # or rural route)
County/Municipality Code
City, Town, Post Office
State
1805
NESHANIC STATION
NJ 08853
FILING STATUS
1.
X
2.
Zip Code
From
To MONTH DAY YEAR
As Originally Reported
6. Regular
X
Yourself
Spouse/ CU Partner
7. Age 65 or Over
X
Yourself
Spouse/CU Partner
Yourself
Spouse/CU Partner
8. Blind or Disabled
1
1
....
7.
1
1
....
8.
0
9.
0
10.
0
...
11.
0
.........
12a.
2
Client Copy
4.
Head of household
11. Dependents attending colleges
5.
Qualifying widow(er)/ Surviving CU Partner
12. Totals (For Line 12a - Add Lines 6, 7, 8, and 11)
(See instr. NJ-1040)
0 12b. Check box if dependent does not Birth Year
...........
Dependent's Social Security Number
13. Dependent's Last Name, First Name, Middle Initial
Amended
6.
9. Number of your qualified dependent children . . . . . . . . . . . . . Married/CU Partner, filing separate return 10. Number of other dependents . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(For Line 12b - Add Line 9 and Line 10)
DEPENDENT INFORMATION
Domestic Partner
Single Married/CU Couple, filing joint return
3.
MONTH DAY YEAR
EXEMPTIONS
ON AMENDED RETURN
X
Change of Address
203 SUMMER ROAD
NJ RESIDENCY If you were a New Jersey resident for ONLY part of the taxable year, give the period of New Jersey residency: STATUS
ON ORIGINAL RETURN
, 20
Last Name, First Name and Initial (Joint filers enter first name and initial of each - Enter spouse/CU partner last name ONLY if different)
Your Social Security Number
TAXPAYER IDENTIFICATION AND STATUS
, 2014, Ending
2 0
have health insurance including NJ FamilyCare/Medicaid, Medicare, private or other (See instructions)
a b c d
GUBERNATORIAL ELECTIONS FUND Checking below will not increase your tax or reduce your refund. Check here If you did not previously want to have $1 go to the fund but now want it to do so. Check here If joint return and if spouse/CU partner did not previously want to have $1 go to the fund but now wants it to do so.
Under the penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and Pay amount on Line 59 in full. belief, it is true, correct, and complete. If prepared by a person other than taxpayer, this declaration is based on all information of which the preparer has any Write social security number(s) knowledge.
Your signature
Date
Spouse's/CU Partner's signature (If filing jointly, BOTH must sign.)
SIGN HERE
If enclosing copy of death certificate for deceased taxpayer, check box (See instructions NJ-1040)
1,222.00 I authorize the Division of Taxation to discuss my return and enclosures with my preparer (below) X Paid Preparer's Signature
Federal Identification Number
Melvin Hecht
P01073000
Firm's Name
Federal Employer Identification Number
Melvin Hecht, CPA 2
3
4
5
6
STATE OF NEW JERSEY-TGI
Mail your return to:
Check Amount (See Line 59) . . . . . . . . . . . . . . . . . . . . . . . . . .
Division Use 1
on check or money order and make payable to:
7
Division of Taxation Revenue Processing Center PO Box 111 Trenton, NJ 08645-0111
If REFUND: Division of Taxation Revenue Processing Center PO Box 555 Trenton, NJ 08647-0555 You may also pay by e-check or credit card.
KOENIGA 01/25/2017 11:37 AM
Name(s) and Social Security Number
KOENIG
ARTHUR
NJ-1040X (2014) Page 2
154-32-7873
BOTH COLUMNS MUST BE FULLY COMPLETED As Originally Reported Amended (See Instructions) 14. Wages, salaries, tips, and other employee compensation
.
14.
..........................
15a.
15b. Tax-exempt interest income. DO NOT include on Line 15a
15b.
16. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16.
17. Net profits from business
17.
15a. Taxable Interest Income
.........................
18. Net gains or income from disposition of property 19a. Pensions, Annuities, and IRA Withdrawals
..
18.
........
19a.
19b. Excludable Pensions, Annuities, and IRA Withdrawals
...
19b.
20. Distributive Share of Partnership Income . . . . . . . . . .
20.
21. Net pro rata share of S Corporation Income
21.
.......
605 24,898
605 24,898 3,780 17,282
3,780 17,282
58,676 59,288
58,676 149,288
160,749
250,749
160,749 2,000 0
250,749 2,000
2,000 158,749 12,415
2,000 248,749
22. Net gain or income from rents, royalties, patents & copyrights 22. 23. Net Gambling Winnings . . . . . . . . . . . . . . . . . . . . . . . . . . .
23.
24. Alimony and separate maintenance payments received
..
24.
.............................................
25.
26. Total Income (Add Lines 14, 15a, 16, 17, 18, 19a, and 20 through 25) .
26.
25. Other
27a. Pension Exclusion
................................
27a.
27b. Other Retirement Income Exclusion . . . . . . . . . . . . . . .
27b.
27c. Total Exclusion Amount (Add Lines 27a and 27b)
27c.
.
28. New Jersey Gross Income (Subtract Line 27c from Line 26) 28. 29. Exemptions (See instructions)
....................
29.
30. Medical Expenses (See instructions NJ-1040)
....
30.
31. Alimony and separate maintenance payments
....
31.
32. Qualified Conservation Contribution . . . . . . . . . . . . . . .
32.
33. Health Enterprise Zone Deduction
33.
................
34. Alternative Business Calculation Adjustment (See Instructions NJ-1040)
34.
35. Total Exemptions and Deductions (Add Lines 29, 30, 31, 32, 33, and 34)
35.
36. Taxable Income (Subtract Line 35 from Line 28)
..
36.
37a. Total Property Taxes Paid (See instructions NJ-1040) . . . .
37a.
37b. Block
.
37c. County/Municipality Code
Lot
.
12,415 Qualifier
Check box if you completed Worksheet F-1
(See instructions NJ-1040)
38. Property Tax Deduction (See instructions NJ-1040) . . . . . .
38.
10,000
10,000
39. NEW JERSEY TAXABLE INCOME (Subtract Line 38 from Line 36) .
39.
40. TAX (See instructions)
40.
148,749 7,349
238,749 13,082
41.
51
62
............................
41. Credit For Income Taxes Paid To Other Jurisdictions Enter other jurisdiction code (See instructions NJ-1040)
32
KOENIGA 01/25/2017 11:37 AM
Name(s) and Social Security Number
KOENIG
ARTHUR
NJ-1040X (2014) Page 3
154-32-7873
BOTH COLUMNS MUST BE FULLY COMPLETED As Originally Reported Amended (See Instructions) 42. Balance of Tax (Subtract Line 41 from Line 40)
...
42.
43. Sheltered Workshop Tax Credit (See instructions NJ-1040)
43.
44. Balance of Tax After Credit (Subtract Line 43 from Line 42)
44.
45. Use Tax Due on Out-of-State Purchases (See instructions NJ-1040)
45.
.
7,298
13,020
7,298
13,020
7,298 10,000
13,020 14,500
567
567
10,567 3,269 7,298
15,067 3,269 11,798 1,222
46. Penalty for Underpayment of Estimated Tax (See instructions NJ-1040) . ................
46.
Total Tax and Penalty (Add Lines 44, 45, and 46) . . . . . . . . . . . . .
47.
Check box if Form 2210 is enclosed.
47.
48. Total New Jersey Income Tax Withheld 49. Property Tax Credit (See instructions NJ-1040)
........
48.
.........
49.
50. New Jersey Estimated Tax Payments/Credit from 2013 tax return
...
50.
51. New Jersey Earned Income Tax Credit (See instructions NJ-1040)
...
51.
52. EXCESS New Jersey UI/WF/SWF Withheld (See instructions NJ-1040)
52.
53. EXCESS New Jersey Disability Insurance Withheld (See
instructions NJ-1040)
................................
53.
54. EXCESS New Jersey Family Leave Insurance Withheld
(See instructions NJ-1040)
...........................
54.
55. Amount Paid with original return, assessments, and/or with
request for extension to file
...........................
56. Total payments/credits (Add Lines 48 through 55)
55.
.
56.
57. Refund previously issued from Original Return
....
57.
58. Net Payments (Subtract Line 57 from Line 56)
....
58.
59. If payments (Line 58) are LESS THAN tax (Line 47), enter AMOUNT OF TAX YOU OWE.
...................
59.
................................
60.
................................................................
61A.
(If paying by check, remember to enter check amount on Page 1)
60. If payments (Line 58) are MORE THAN tax (Line 47), enter OVERPAYMENT 61. Amount of Line 60 to be
(A) REFUNDED
61B. (B) CREDITED to your 2015 tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter name, social security number, and address as shown on original return (if same as indicated on Page 1, write "Same"). If changing from separate to joint return, enter names, social security numbers, and addresses used on original returns. (Note: You cannot change from joint to separate returns after the due date has passed unless you have done so for Federal tax purposes.)
Same
Explanation of Changes to Income, Deductions, and Credits. Enter the line reference for which you are reporting a change and give the reason for each change.
Taxpayer omitted 1099R from RBC Capital Markets
If amending Line 41, complete calculations below: 1,195 (Income from Other Jurisdictions) (Income from New Jersey sources) 250,749
X
13,082 (New Jersey Tax Line 40)
=
62
STATE OF NEW JERSEY INCOME TAX – RESIDENT RETURN For Privacy Act Notification, See Instructions For Tax Year Jan. - Dec. 2014 or Other Tax Year Beginning , 20 Month Ending On-line Federal Extension Confirmation #
NJ-1040
2014
Page 1
, 20
040MP01140
KOENIG ARTHUR ARTHUR KOENIG 203 SUMMER ROAD NESHANIC STATION 1022
12
NJ
08853
1805
6
154327873 P01073000 1222.00 81
2.03
1805
Client Copy
Under the penalties of perjury, I declare that I have examined this income tax return, including accompanying schedules Pay amount on Line 56 in full. Write Social Security number(s) on check or money order and make and statements, and to the best of my knowledge and belief, it is true, correct and complete. If prepared by a person other payable to: STATE OF NEW JERSEY - TGI than the taxpayer, this declaration is based on all information of which the preparer has any knowledge.
Mail your return in the envelope provided and affix the appropriate mailing label.
>
> Your Signature
Date
Spouse/CU Partner's Signature (If filed jointly both must sign)
Fill in if NJ-1040-O is enclosed
If not, use the label for PO Box 555. You may also pay by e-check or credit card. See instruction page 11.
If enclosing copy of death certificate for deceased taxpayer, check box (See instruction page 11) Paid Preparer's Signature
Melvin Hecht Firm's Name
Melvin Hecht, CPA
If you have an amount due on Line 56, enclose your check and NJ-1040-V payment voucher with your return and use the label for PO Box 111.
Federal Identification Number
P01073000 Federal Employer Identification Number
NJ-1040 (2014)
PAGE 2
KOENIG ARTHUR 154327873
040MP02140 Residency Status
1022
IF YOU WERE A NEW JERSEY RESIDENT FOR ONLY PART OF THE TAXABLE YEAR GIVE THE PERIOD OF NEW JERSEY RESIDENCY
FROM
TO
FILING STATUS
EXEMPTIONS
X
1. SINGLE
1 1
6.
REGULAR
2. MARRIED/CU COUPLE FILING JOINT RETURN
7.
AGE 65 OR OVER
3. MARRIED/CU COUPLE FILING SEPARATE RETURN
8.
BLIND OR DISABLED
4. HEAD OF HOUSEHOLD
9.
NUMBER OF QUALIFIED DEPENDENT CHILDREN
5. QUALIFYING WIDOW(ER)/SURVIVING CU PARTNER
10.
NUMBER OF OTHER DEPENDENTS
CHECKBOXES FOR EXEMPTIONS
11.
DEPENDENTS ATTENDING COLLEGE
REGULAR
SPOUSE/CU PARTNER
AGE 65 OR OLDER YOURSELF BLIND/DISABLED
X
YOURSELF
DOMESTIC PARTNER
12A. TOTAL (LINE 12A - ADD LINES 6, 7, 8, AND 11)
SPOUSE/CU PARTNER
12B. TOTAL (LINE 12B - ADD LINES 9 AND 10)
2
SPOUSE/CU PARTNER
DEPENDENT'S INFORMATION FROM LINES 9 AND 10 (ATTACH RIDER IF MORE THAN FOUR) LAST NAME, FIRST NAME, MIDDLE INITIAL
SOCIAL SECURITY NUMBER
BIRTH YEAR
HEALTH INS IND
A. B. C. D. GUBERNATORIAL ELECTIONS FUND DO YOU WISH TO DESIGNATE $1 OF YOUR TAXES FOR THIS FUND?
YES
NO
IF JOINT RETURN, DOES YOUR SPOUSE/CU PARTNER WISH TO DESIGNATE $1?
YES
NO
14.
WAGES, SALARIES, TIPS, AND OTHER EMPLOYEE COMPENSATION (ENCL W-2) BE SURE TO USE STATE WAGES FROM BOX 16 OF YOUR W-2(S) (SEE INSTR.)
15A. TAXABLE INTEREST INCOME (SEE INSTRUCTIONS) (ENCLOSE FEDERAL SCHEDULE B IF OVER $1,500)
See Stmt 1
14. 15A.
15B. TAX EXEMPT INTEREST INCOME (SEE INSTRUCTIONS) (ENCLOSE SCHEDULE) DO NOT INCLUDE ON LINE 15A
15B.
16.
DIVIDENDS
16.
17.
NET PROFITS FROM BUSINESS (SCHEDULE NJ-BUS-1, PART 1, LINE 4) (ENCLOSE COPY OF FEDERAL SCHEDULE C, FORM 1040)
17.
18.
NET GAINS FROM DISPOSITION OF PROPERTY (SCHEDULE B, LINE 4)
18.
19A. PENSIONS, ANNUITIES, AND IRA WITHDRAWALS (SEE INSTRUCTION PAGE 20) 19B. EXCLUDABLE PENSIONS, ANNUITIES, AND IRA WITHDRAWALS 20. DISTRIBUTIVE SHARE OF PARTNERSHIP INCOME (SCH. NJ-BUS-1, PART II, LINE 4) (SEE INSTR. PAGE 24) (ENCLOSE SCH. NJK-1 OR FEDERAL SCH. K-1) 21. NET PRO RATA SHARE OF S CORP. INCOME (SCH. NJ-BUS-1, PART III, LINE 4) (SEE INSTR. PAGE 24) (ENCLOSE SCH. NJ-K-1 OR FEDERAL SCH. K-1) 22. NET GAIN OR INCOME FROM RENTS, ROYALTIES, PATENTS & COPYRIGHTS (SCHEDULE NJ-BUS-1, PART IV, LINE 4)
19A.
23.
NET GAMBLING WINNINGS (SEE INSTRUCTION PAGE 24)
23.
24.
ALIMONY AND SEPARATE MAINTENANCE PAYMENTS RECEIVED
24.
25.
OTHER (ENCLOSE SCHEDULE) (SEE INSTRUCTION PAGE 24)
25.
26.
TOTAL INCOME (ADD LINES 14, 15A, 16, 17, 18, 19A, AND 20 THROUGH 25)
26.
X 605 24898 3780 17282 58676 149288
19B. 20. 21. 22.
27A. PENSION EXCLUSION (SEE INSTRUCTION PAGE 25)
27A.
27B. OTHER RETIREMENT INCOME EXCLUSIONS (SEE WORKSHEET AND INSTRUCTION PAGE 26)
27B.
27C. TOTAL EXCLUSION AMOUNT (ADD LINE 27A AND LINE 27B)
27C.
28.
NEW JERSEY GROSS INCOME (SUBTRACT LINE 27C FROM LINE 26) (SEE INSTRUCTION PAGE 27)
28.
29.
TOTAL EXEMPTION AMOUNT (SEE INSTRUCTION PAGE 27 TO CALCULATE AMOUNT) (PART YEAR RESIDENTS SEE INSTRUCTION PAGE 6) 29.
30.
MEDICAL EXPENSES (SEE WORKSHEET AND INSTRUCTION PAGE 27)
30.
31.
ALIMONY AND SEPARATE MAINTENANCE PAYMENTS
31.
32.
QUALIFIED CONSERVATION CONTRIBUTION
32.
33.
HEALTH ENTERPRISE ZONE DEDUCTION
33.
34.
ALTERNATIVE BUSINESS CALCULATION ADJUSTMENT (SCHEDULE NJ-BUS-2, LINE 11)
34.
35.
TOTAL EXEMPTIONS AND DEDUCTIONS (ADD LINES 29 THROUGH 34)
35.
36.
TAXABLE INCOME (SUBTRACT LINE 35 FROM LINE 28) IF ZERO OR LESS, MAKE NO ENTRY
36.
250749
250749 2000
2000 248749
. . . . . . . . . . . . . . . . . . . . . . . . . . .
NJ-1040 (2014)
PAGE 3
KOENIG ARTHUR 040MP03140
154327873
1022
37A.TOTAL PROPERTY TAXES PAID (SEE INSTRUCTION PAGE 29) 37A.
37A.
37B.BLOCK, LOT, AND QUALIFIER (TO BE ENTERED ON PAGE 1) 37B.
37B.
37C.COUNTY/MUNICIPALITY CODE (TO BE ENTERED ON PAGE 1)
37C.
38. PROPERTY TAX DEDUCTION (SEE INSTRUCTION PAGE 32)
38.
39. NEW JERSEY TAXABLE INCOME (SUBTRACT LINE 38 FROM LINE 36) IF ZERO OR LESS, MAKE NO ENTRY
39.
40. TAX (FROM TAX TABLES, PAGE 52)
40.
41. CREDIT FOR INCOME TAXES PAID TO OTHER JURISDICTIONS
41.
41A.JURISDICTION CODE (SEE INSTRUCTIONS)
41A.
42. BALANCE OF TAX (SUBTRACT LINE 41 FROM LINE 40)
42.
43. SHELTERED WORKSHOP TAX CREDIT
43.
44. BALANCE OF TAX AFTER CREDIT (SUBTRACT LINE 43 FROM LINE 42) 45. USE TAX DUE ON INTERNET, MAIL-ORDER, OR OTHER OUT-OF-STATE PURCHASES (SEE WKST AND INSTR. PAGE 35) IF NO USE TAX, ENTER ZERO 46. PENALTY FOR UNDERPAYMENT OF ESTIMATED TAX
44.
46A.CHECK IF FORM 2210 IS ENCLOSED
46A.
47. TOTAL TAX AND PENALTY (ADD LINES 44, 45, AND 46)
47.
48. TOTAL NEW JERSEY INCOME TAX WITHHELD (ENCLOSE FORMS W-2 AND 1099)
48.
49. PROPERTY TAX CREDIT (SEE INSTRUCTION PAGE 32)
49.
50. NEW JERSEY ESTIMATED TAX PAYMENTS/CREDIT FROM 2013 TAX RETURN
50.
51. NEW JERSEY EARNED INCOME TAX CREDIT (SEE INSTRUCTION PAGE 38)
51.
51B.CHECK THE BOX IF YOU HAD THE IRS FIGURE YOUR FEDERAL EARNED INCOME CREDIT
51B.
51C.CHECK THE BOX IF YOU ARE A CU COUPLE CLAIMING THE NJ EARNED INCOME TAX CREDIT
51C.
52. EXCESS NEW JERSEY UI/SF/SWF WITHHELD (SEE INSTRUCTION PAGE 38) (ENCLOSE FORM NJ-2450)
52.
53. EXCESS DISABILITY INSURANCE WITHHELD (SEE INSTRUCTION PAGE 38) (ENCLOSE FORM NJ-2450)
53.
54. EXCESS NEW JERSEY FAMILY LEAVE WITHHELD (SEE INSTRUCTION PAGE 38) (ENCLOSE FORM NJ-2450)
54.
55. TOTAL PAYMENTS/CREDITS (ADD LINES 48 THROUGH 54) 56. IF LINE 55 IS LESS THAN LINE 47, ENTER AMOUNT YOU OWE
55.
IF YOU OWE TAX, YOU MAY MAKE A DONATION BY ENTERING AN AMOUNT ON LINES 59, 60, 61, 62, 63, AND/OR 64 AND ADDING THIS TO YOUR PAYMENT AMOUNT
12415 . 10000 238749 13082 62 32 13020
. . 13020 . 0 . .
45. 46.
13020 . 14500 . . 567 . . . . . 15067 . .
56.
57. IF LINE 55 IS MORE THAN LINE 47, ENTER OVERPAYMENT DEDUCTIONS FROM OVERPAYMENT ON LINE 57 WHICH YOU ELECT TO CREDIT TO:
57.
58. YOUR 2015 TAX
58.
59. NEW JERSEY ENDANGERED WILDLIFE FUND
59.
60. NEW JERSEY CHILDREN'S TRUST FUND
60.
61. NEW JERSEY VIETNAM VETERANS' MEMORIAL FUND
61.
62. NEW JERSEY BREAST CANCER RESEARCH FUND
62.
63. U.S.S. NEW JERSEY EDUCATIONAL MUSEUM FUND
63.
64. OTHER DESIGNATED CONTRIBUTION (SEE INSTRUCTION PAGE 39)
64.
64C.DESIGNATION CODE
64C.
65. TOTAL DEDUCTIONS FROM OVERPAYMENT (ADD LINES 58 THROUGH 64)
65.
66. REFUND (AMOUNT TO BE SENT TO YOU. SUBTRACT LINE 65 FROM LINE 57)
66.
2047 . 3269 . . . . . . . 3269 . .
DIRECT DEPOSIT INFORMATION dd1. REFUND CHECK BOX ('1' FOR REFUND, '4' FOR NO REFUND)
dd1.
dd2. ACCOUNT TYPE ('C' FOR CHECKING, 'S' FOR SAVINGS)
dd2.
dd3. FILL IN THE CHECKBOX IF REFUND IS GOING TO AN ACCOUNT OUTSIDE THE UNITED STATES
dd3.
dd4. ROUTING NUMBER
dd4.
dd5. ACCOUNT NUMBER
dd5.
dnm.DO NOT MAIL INDICATOR
dnm.
pa. POWER OF ATTORNEY INDICATOR
pa.
pdr. PRESIDENTIAL DISASTER RELIEF INDICATOR
pdr.
. . . .
4
X X
KOENIGA 01/25/2017 11:37 AM
SCHEDULES
2014
NEW JERSEY GROSS INCOME TAX
A&B
(Form NJ-1040) Name(s) as shown on Form NJ-1040
KOENIG
Schedule A
Your Social Security Number
ARTHUR
154-32-7873
CREDIT FOR INCOME OR WAGE TAXES PAID TO OTHER JURISDICTION
If you are claiming a credit for income taxes paid to more than one jurisdiction, a separate Schedule A must be enclosed for each. See instructions page 40.
A COPY OF OTHER STATE OR POLITICAL SUBDIVISION TAX RETURN MUST BE RETAINED WITH YOUR RECORDS 1.
2. 3.
4. 5.
Income actually taxed by other jurisdiction during tax year (indicate name New
York
Property tax deduction. Enter the amount from Worksheet F, line 2.
New Jersey Taxable Income (Line 4 minus Line 5) Tax on Line 6 amount (From Tax Table or Tax Rate Schedules) Allowable Credit (Line 3 times Line 7) Enter in Box 9a the income or Credit for wage tax paid to other Taxes Paid to jurisdiction during tax year on Other income shown on Line 1. See instructions page 43. 9a. Jurisdiction
10,000 238,749 13,082 62
5. 6. 7. 8.
See instructions page 33.
6. 7. 8. 9.
)
(DO NOT combine the same income taxed by more than one jurisdiction) (The amount on Line 1 cannot exceed the amount shown on Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Income subject to tax by New Jersey (From Line 28, Form NJ-1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,195 Maximum Allowable Credit Percentage 1 250,749 (Divide Line 2 into Line 1) 2 IF YOU ARE NOT ELIGIBLE FOR A PROPERTY TAX BENEFIT ONLY COMPLETE COLUMN B. COLUMN A 248,749 Taxable Income (after Exemptions and Deductions) from Line 36, Form NJ-1040 4. Enter in Box 5a the amount from Property Tax Worksheet F, line 1. See instrand Deduction uctions page 33. 12,415 5a.
1,195 250,749
1. 2.
0.47657 %
3.
COLUMN B 4.
248,749
5. 6. 7. 8.
-0248,749 13,719 65
64
Credit allowed. (Enter lesser of Line 8 or Box 9a). (The credit
may not exceed your New Jersey tax on Line 39). 62 64 9. 9. • If you are not eligible for a property tax benefit, enter the amount from Line 9, Column B, on Line 41, Form NJ-1040. Make no entry on Lines 38 or 49, Form NJ-1040. • If you are eligible for a property tax benefit, you must complete Worksheet I on page 43 to determine whether you receive a greater benefit by claiming a property tax deduction or taking the property tax credit. NET GAINS OR INCOME FROM List the net gains or income, less net loss, derived from the sale, exchange, or other Schedule B disposition of property including real or personal whether tangible or intangible. DISPOSITION OF PROPERTY
1.
a. Kind of property and description
b. Date acquired (Mo., day, yr.)
See Statement 2
c. Date sold (Mo., d. Gross day, yr.) sales price
e. Cost or other basis as adjusted (see instructions) and expense of sale
649,507
2.
Capital Gains Distributions
3.
Other Net Gains
4.
Net Gains (Add Lines 1, 2, and 3) (Enter here and on Line 18. If loss enter ZERO here and make no entry on Line 18)
f.
Gain or (loss) (d less e)
596,823
..................................................................................
2.
............................................................................................
3.
.....
4.
52,684 5,992 58,676
NOTE: For tax year 2012 and after, Schedule C, Net Gains or Income From Rents, Royalties, Patents, and Copyrights, has been eliminated from this page. Use Part IV of Schedule NJ-BUS-1 (Form NJ-1040) to report that income. Rev. 07-14
KOENIGA 01/25/2017 11:37 AM
SCHEDULE
NJ-BUS-1 (Form NJ-1040)
NEW JERSEY GROSS INCOME TAX
2014
BUSINESS INCOME SUMMARY SCHEDULE
Names(s) as shown on Form NJ-1040
Your Social Security Number
ARTHUR KOENIG PART I NET PROFITS FROM BUSINESS
154-32-7873 List the net profit (loss) from business(es). See instructions. Social Security Number/ Federal EIN
Business Name
Profit or (Loss)
1. 2. 3. 4.
Net Profit of (Loss). (Add Lines 1, 2, and 3.) (Enter here and on Line 17. If loss, make no entry on Line 17.)
PART II
........................................
DISTRIBUTIVE SHARE OF PARTNERSHIP INCOME Partnership Name
1.
4.
List the distributive share of income (loss) from partnership(s). See instructions. Share of Partnership Income or (Loss)
Federal EIN
See Statement 3
2. 3. 4.
Distributive Share of Partnership Income or (Loss). (Add Lines 1, 2, and 3.) (Enter here and on Line 20. If loss, make no entry on Line 20.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART III
NET PRO RATA SHARE OF S CORPORATION INCOME S Corporation Name
4.
-423
List the pro rata share of income (loss) from S corporation(s). See instructions. Pro Rata Share of S Corporation Income or (Loss)
Federal EIN
1. 2. 3. 4.
Net Pro Rata Share of S Corporation Income or (Loss). (Add Lines 1, 2, and 3.) (Enter here and on Line 21. If loss, make no entry on Line 21.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART IV
NET GAINS OR INCOME FROM RENTS, ROYALTIES, PATENTS, AND COPYRIGHTS Source of Income or Loss. If rental real estate, enter physical address of property.
4.
List the net gains or net income, less net loss, derived from or in the form of rents, royalties, patents, and copyrights. See instructions. Type of Property: 1-Rental real estate 2-Royalties 3-Patents 4-Copyrights Social Security Number/ Federal EIN
Type - Enter number from list above
1. 2. 3. 4.
Net Income or (Loss). (Add Lines 1, 2, and 3.) (Enter here and on Line 22. If loss, make no entry on Line 22.)
........................................
4.
Income or (Loss)
KOENIGA 01/25/2017 11:37 AM
SCHEDULE
NJ-BUS-2 (Form NJ-1040)
2014
NEW JERSEY GROSS INCOME TAX
ALTERNATIVE BUSINESS CALCULATION ADJUSTMENT
Name(s) as shown on Form NJ-1040
Your Social Security Number
ARTHUR KOENIG
154-32-7873 Column A Reportable Regular Business Income
PART I INCOME (LOSS)
Column B Alternative Business Income/(Loss)
1.
Net Profits From Business
1a.
1b.
2.
Distributive Share of Partnership Income
2a.
3.
Net Pro Rata Share of S Corporation Income
3a.
3b.
4.
Net Gain or Income From Rents, Royalties, Patents, and Copyrights
4a.
4b.
5.
Loss Carryforward From Tax Year 2013
6.
Totals
0
5b.
0
6a.
-423
2b.
(
) -423
6b.
PART II ADJUSTMENT CALCULATION 7.
Total Regular Business Income
7.
8.
Total Alternative Business Income/(Loss). (If loss, enter zero)
8.
9.
Business Increment (Line 7 minus Line 8)
9.
10.
Adjustment Percentage
10.
11.
Alternative Business Calculation Adjustment (Line 9 x 0.30)
11.
0.30
PART III LOSS CARRYFORWARD TO TAX YEAR 2015 12.
Loss Carryforward to Tax Year 2015
12.
Instructions Line 1a. Line 1b. Line 2a. Line 2b. Line 3a. Line 3b. Line 4a. Line 4b. Line 5b. Line 6a. Line 6b. Line 7. Line 8. Line 9. Line 10. Line 11. Line 12.
Enter the amount from Line 17 of Form NJ-1040. Enter the amount from Part I, Line 4 of Schedule NJ-BUS-1 (Form NJ-1040). Enter the amount from Line 20 of Form NJ-1040. Enter the amount from Part II, Line 4 of Schedule NJ-BUS-1 (Form NJ-1040). Enter the amount from Line 21 of Form NJ-1040. Enter the amount from Part III, Line 4 of Schedule NJ-BUS-1 (Form NJ-1040). Enter the amount from Line 22 of Form NJ-1040. Enter the amount from Part IV, Line 4 of Schedule NJ-BUS-1 (Form NJ-1040). Enter the amount from Line 12 of your 2013 Schedule NJ-BUS-2 (Form NJ-1040). Enter the total of Lines 1a through 4a. Enter the total of Lines 1b through 5b, netting gains with losses. Enter the amount from Line 6a of this schedule. Enter the amount from Line 6b of this schedule. If loss, enter zero here. Subtract Line 8 from Line 7. If the result is zero, enter zero on Line 11 and continue with Line 12. The adjustment percentage for tax year 2014 is 30% (0.30). Multiply the amount on Line 9 by 30% (0.30). Enter here and Line 34 of Form NJ-1040. If the amount on 6b is a loss, enter the amount of the loss on this line. Otherwise, enter zero.
(
423 )
KOENIGA KOENIG, ARTHUR 154-32-7873
1/25/2017 11:37 AM
New Jersey Statements
Statement 1 - Form NJ-1040 - Taxable Interest Income Description WELLS FARGO BANK FOLIO INVESTMENTS RBC CAPITAL MKTS 66868 RBC CAPITAL MKTS 6868 PROVIDENT BANK FIDELITY 862 FIDELITY 862 Total
Amount $
$
33 238 1,249 5,851 25 16,404 1,098 24,898
1
KOENIGA KOENIG, ARTHUR 154-32-7873
1/25/2017 11:37 AM
New Jersey Statements
Statement 2 - NJ-1040, Schedule B - Net Gains or Income from the Disposition of Property Description Date Acquired SCHEDULE ATTACHED SCHEDULE ATTACHED SCHEDULE ATTACHED SCHEDULE ATTACHED SCHEDULE ATTACHED SCHEDULED ATTACHED SCHEDULE ATTACHED SCHEDULE ATTACHED SCHEDULE ATTACHED SCHEDULE ATTACHED SCHEDULE ATTACHED SCHEDULE ATTACHED Total
Date Sold
Sales Price
2/02/14 12/31/14 $ 100,018 $
Basis 95,749 $
Gain 4,269
2/02/14 12/31/14
3,811
3,558
253
2/02/13 12/31/14
23,641
15,988
7,653
2/02/13 12/31/14
17,840
10,912
6,928
2/02/14 12/31/14
25,040
24,361
679
2/02/13 12/31/14
128,829
108,969
19,860
2/02/14 12/31/14
127,254
133,105
-5,851
2/02/13 12/31/14
53,982
36,170
17,812
2/02/14 12/31/14
15,000
15,000
2/02/13 12/31/14
38,126
38,001
5/20/14
9/08/14
15,000
15,000
11/24/11
9/24/14
100,966 100,010 $ 649,507 $ 596,823 $
125
956 52,684
2
KOENIGA KOENIG, ARTHUR 154-32-7873
1/25/2017 11:37 AM
New Jersey Statements
Statement 3 - NJ Schedule NJ-BUS-1 - Distributive Share of Partnership Income Business Name EAST VILLAGE AT 2ND AVENUE PARTNERS TEK KING LLC LEGACY RESERVES ENBRIDGE ENERGY PTRS LP BOARDWALK PIPELINE NATURAL RESOURCE AMERIGAS PTRS TC PIPELINES ENTERPRISE PRODUCTS PTRS TEPPCO PARTNERS ATLAS PIPELINES EL PASO PIPELINES NUSTAR ENERGY WILLIAMS PIPELINE INERGY LP MARKWEST ENERGY PLAINS ALL AMERICAN PIPELINE SUNOCO LOGISTICS SUBURBAN PROPANE PTRS ALLIANCE RESOURCES MAGELLAN MIDSTREAM ENERGY TRANSFER PTRS ONEOK PARTNERS BUCKEYE PARTNERS COPANO ENERGY DCP MIDSTREAM WILLIAMS PARTNERS LP LINN ENERGY WESTERN GAS PTRS TARGA RESOURCES PTRS RENTECH NITROGEN PARTNERS GENESIS ENERGY LP PVR PARTNERS SUBURBAN PROPANE ATLAS ENERGY LP CRESTWOOD MIDSTREAM COMPASS DIVERSIFIED KINDER MORGAN NORTHERN TIER LIN MEDIA ELLINGTON FINNCIAL Emerge Energy Services OCH-ZIFF CAPITAL FORTRESS INVESTMENTGROUP Total
SSN or EIN 20-4113159 20-4570247 16-1751069 39-1715850 20-3265614 35-2164875 23-2787918 52-2135448 76-0568219 76-0291058 23-3011077 26-1789784 74-2956831 26-0834035 43-1918951 27-0005456 76-0582150 23-3096839 22-3410353 73-1564280 73-1599053 73-1493906 93-1120873 23-2432497 51-0411678 03-0567133 20-2485124 65-1177591 26-1075808 65-1295427 45-2714747 76-0513049 23-3087517 22-3410353 43-2094238 20-1647837 57-6218917 76-0380342 80-0763623 90-0935925 26-0489289 90-0832937 26-0535783 20-5837959
Income or (Loss) $ -220 9 2 3 -553 -22 -17 -66 -141 -252 979 3 92 -143 -125 -11 6 -27 71
-28 6 -6 17
$
-423
3
IT-203
New York State Department of Taxation and Finance
Nonresident and Part-Year Resident
2014
Income Tax Return
New York State New York City Yonkers
For the year January 1, 2014, through December 31, 2014, or fiscal year beginning . . . . . . . . . . . and ending . . . . . . . . . . . For help completing your return, see the instructions, Form IT-203-I. Your first name and middle initial
Your last name (for a joint return, enter spouse's name on line below)Your date of birth (mm-dd-yyyy)
ARTHUR
KOENIG
Spouse's first name and middle initial
Spouse's last name
06-20-1943
Spouse's date of birth (mm-dd-yyyy)
Mailing address (see instructions, page 13) (number and street or PO box)
Your social security number
154-32-7873
Apartment number
New York State county of residence
203 SUMMER ROAD
NewY
City, village, or post office
State
NESHANIC STATION
NJ 08853
Country (if not United States)
ZIP code
School district name
NR
Taxpayer's permanent home address (see instr., pg. 13) (no. and street or rural route) Apartment no.
State
City, village, or post office
Country (if not United States)
ZIP code
Spouse's social security no.
School district code number Taxpayer's date of death
Spouse's date of death
Decedent information
A Filing status
(mark an X in one box):
X
E New York City part-year residents only (see page 14)
Single
(1) Number of months you lived in NY City in 2014
Married filing joint return
in NY City in 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Married filing separate return
Head of household (with qualifying person)
Qualifying widow(er) with dependent child
F
(enter both spouses' social security numbers above)
......................
C Can you be claimed as a dependent on another taxpayer's federal return?
.......................
D1 Did you have a financial account located in a foreign country? (see pg. 14)
If applicable, also enter your second 2-character special condition code . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
G New York State part-year residents (see page 15)
.....................
Yes
X
Yes
No
Yes
Enter the date you moved into or out of NYS (mm-dd-yyyy) . . . . . . . . . . . . . . . . On the last day of the tax year (mark an X in one box):
No
No
D2 Yonkers residents and Yonkers part-year residents only:
X
1) Lived in NYS
X
2) Lived outside NYS; received income from NYS sources during nonresident period . . . . . . . . . . . . . . . . . .
(see page 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
No
H New York State nonresidents (see page 15) Did you or your spouse maintain living quarters in NYS in 2014? . . . . . . . . . . . . Yes
.00
D3 Did you receive a family tax relief credit? (see page 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I
Yes
Yes
Dependent exemption information (see page 15) First name and middle initial Last name
No
X
Relationship
If more than 6 dependents, mark an X in the box. 203001141022
............................................
3) Lived outside NYS; received no income from NYS sources during nonresident period . . . . . . . . . . . . . . . . . .
(1) Did you receive a property tax freeze credit? (2) If Yes, enter the amount . . . . . . .
Enter your 2-character special condition code if applicable (see page 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Client Copy
B Did you itemize your deductions on your 2014 federal income tax return?
..........
(2) Number of months your spouse lived
(enter both spouses' social security numbers above)
For office use only
No
(if Yes, complete Form IT-203-B)
Social security number
Date of birth (mm-dd-yyyy)
X
Page 2 of 4 IT-203 (2014)
Enter your social security number
154-32-7873
Federal amount Federal income and adjustments (see page 16)
New York State amount
Whole dollars only
1 2 3 4
Wages, salaries, tips, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Taxable interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Taxable refunds, credits, or offsets of state and local income taxes (also enter on line 24) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Business income or loss (submit a copy of federal Sch. C or C-EZ, Form 1040) . 6 7 Capital gain or loss (if required, submit a copy of federal Sch. D, Form 1040) 7 8 Other gains or losses (submit a copy of federal Form 4797) . . . . . . . . . . 8 9 Taxable amount of IRA distributions. Beneficiaries: mark X in box . . . . . . 9 10 Taxable amount of pensions/annuities. Beneficiaries: mark X in box . . . . . 10 11 Rental real estate, royalties, partnerships, S corporations, 11 trusts, etc. (submit a copy of federal Schedule E, Form 1040) . . . . . . . . . 12 Rental real estate included .00 in line 11 (federal amount) 12
Whole dollars only
605 .00 23,895 .00 17,353 .00
1 2 3
.00 .00 .00
.00 .00 .00 58,709 .00 -122 .00 90,000 .00 59,288 .00
4 5 6 7 8 9 10
.00 .00 .00 .00 .00 .00 1,196 .00
1,195 .00
11
1,541 .00
Farm income or loss (submit a copy of federal Sch. F, Form 1040) . . . . . Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxable amount of social security benefits (also enter on line 26) . Other income (see page 22) . Identify: Add lines 1 through 11 and 13 through 16 . . . . . . . . . . . . . . . . Total federal adjustments to income (see page 22)
13 14 15 16 17
.00 .00 22,777 .00 .00 273,700 .00
13 14 15 16 17
.00 .00 .00 .00 2,737 .00
Domestic Production Adj
18 19
7 .00 273,693 .00
18 19
2,737 .00
20 21 22 23
4,878 .00 .00 7 .00 278,578 .00
20 21 22 23
.00 .00 .00 2,737 .00
24
.00
24
.00
.00
42,777 .00 235,801 .00
25 26 27 28 29 30 31
.00 .00 .00 1,196 .00 .00 1,196 .00 1,541 .00
..............................................
32
235,801 .00
Standard deduction or itemized deduction (see page 26) 33 Enter your standard deduction (table on page 26) or your itemized deduction (from Form IT-203-D). Mark an X in the appropriate box: . . . . . . . Standard – or – X Itemized 34 Subtract line 33 from line 32 (if line 33 is more than line 32, leave blank) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Dependent exemptions (enter the number of dependents listed in Item I; see page 26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 New York taxable income (subtract line 35 from line 34) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33 34 35 36
46,723 .00 189,078 .00
13 14 15 16 17 18
Identify:
19 Federal adjusted gross income (subtract line 18 from line 17)
...
New York additions (see page 23) 20 Interest income on state and local bonds (but not those of New York State or its localities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21 Public employee 414(h) retirement contributions . . . . . . . . . . . . 22 Other (Form IT-225, line 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Add lines 19 through 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
New York subtractions (see page 24) 24 Taxable refunds, credits, or offsets of state and local income taxes (from line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Pensions of NYS and local governments and the federal government (see page 24) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Taxable amount of social security benefits (from line 15) . . . . . . . 27 Interest income on U.S. government bonds . . . . . . . . . . . . . . . . . 28 Pension and annuity income exclusion . . . . . . . . . . . . . . . . . . . . . . 29 Other (Form IT-225, line 18) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Add lines 24 through 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 New York adjusted gross income (subtract line 30 from line 23) . 32 Enter the amount from line 31, Federal amount column
203002141022
25 26 27 28 29 30 31
22,777 .00 .00
20,000 .00 .00
.00
000.00
189,078 .00
Name(s) as shown on page 1
Enter your social security number
ARTHUR KOENIG
IT-203 (2014) Page 3 of 4
154-32-7873
Tax computation, credits, and other taxes 37 38 39 40 41 42 43
(see page 26) New York taxable income (from line 36 on page 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . New York State tax on line 37 amount (see page 27 and Tax computation on pages 60, 61, and 62) . . . . . . . . . . . . . . . New York State household credit (page 27, table 1, 2, or 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtract line 39 from line 38 (if line 39 is more than line 38, leave blank) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . New York State child and dependent care credit (see page 28) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtract line 41 from line 40 (if line 41 is more than line 40, leave blank) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . New York State earned income credit (see page 28) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44 Base tax (subtract line 43 from line 42; if line 43 is more than line 42, leave blank) 45 Income percentage
Federal amount from line 31 235,801 .00
÷
189,078 .00 12,574 .00
44
12,574 .00
.00
12,574 .00 .00
12,574 .00 .00
Round result to 4 decimal places
=
45
Allocated New York State tax (multiply line 44 by the decimal on line 45) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . New York State nonrefundable credits (Form IT-203-ATT, line 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtract line 47 from line 46 (if line 47 is more than line 46, leave blank) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net other New York State taxes (Form IT-203-ATT, line 33) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total New York State taxes (add lines 48 and 49) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
46 47 48 49 50
(see page 28)
46 47 48 49 50
New York State amount from line 31 1,541 .00
....................................
37 38 39 40 41 42 43
0.0065
82 .00 .00
82 .00 .00
82 .00
New York City and Yonkers taxes and credits 51 Part-year New York City resident tax (Form IT-360.1) . . . . . . . . . . . 52 Part-year resident nonrefundable New York City child and dependent care credit . . . . . . . . . . . . . . . . . . . . . . . . . . . 52a Subtract line 52 from 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 Yonkers nonresident earnings tax (Form Y-203) . . . . . . . . . . . . . . . . 54 Part-year Yonkers resident income tax surcharge
51
.00
52 52a 53
.00 .00 .00
54
.00
(Form IT-360.1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
55 Total New York City and Yonkers taxes (add lines 52a, 53, and 54)
....................................
56 Sales or use tax (See the instructions on page 29. Do not leave line 56 blank.)
..................................
See instructions on pages 28 and 29 to compute New York City and Yonkers taxes, credits, and surcharges.
55
.00
56
0 .00
57
.00
58
82 .00
Voluntary contributions (see page 30) 57a 57b 57c 57d 57e 57f 57g 57h 57i 57j
Return a Gift to Wildlife . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Missing/Exploited Children Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Breast Cancer Research Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Alzheimer's Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Olympic Fund ($2 or $4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prostate and Testicular Cancer Research and Education Fund . . . . . . 9/11 Memorial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Volunteer Firefighting & EMS Recruitment Fund . . . . . . . . . . . . . . . . . . . . Teen Health Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Veterans Remembrance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
57a 57b 57c 57d 57e 57f 57g 57h 57i 57j
.00 .00 .00 .00 .00 .00 .00 .00 .00 .00
57 Total voluntary contributions (add lines 57a through 57j) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 Total New York State, New York City, and Yonkers taxes, sales or use tax, and voluntary contributions (add lines 50, 55, 56, and 57) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
203003141022
Enter your social security number
Page 4 of 4 IT-203 (2014)
154-32-7873 59
Enter amount from line 58
..........................................................................
82 .00
59
Payments and refundable credits 60 61 62 63 64 65 66
(see page 31) .00 Part-year NYC school tax credit (also complete E on front; see page 31) 60 .00 Other refundable credits (Form IT-203-ATT, line 17) . . . . . . . . . . . . . . . 61 .00 Total New York State tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . 62 .00 Total New York City tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 .00 Total Yonkers tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 1,000 .00 Total estimated tax payments/amount paid with Form IT-370 . 65 Total payments and refundable credits (add lines 60 through 65) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Your refund, amount you owe, and account information (see pages 32 through 35) 67 Amount overpaid (if line 66 is more than line 59, subtract line 59 from line 66) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 Amount of line 67 to be refunded direct debit paper Mark one refund choice: deposit (fill in line 73) - or card - or check . . 69 Amount of line 67 that you want applied 918 .00 to your 2015 estimated tax (see instructions) . . . . . . . . . . . . . . . . . . 69 70 Amount you owe (if line 66 is less than line 59, subtract line 66 from line 59). To pay by electronic funds withdrawal, mark an X in the box and fill in lines 73 and 74. If you pay by check or money order you must complete Form IT-201-V and mail it with your return . . . . . . . . . . . . . . . . . . . . 71 Estimated tax penalty (include this amount on line 70, .00 or reduce the overpayment on line 67; see page 33) . . . . . . . . . . . . . . . . . . . 71 .00 72 72 Other penalties and interest (see page 33)
Submit your wage and tax statements with your return (see page 31). 66
1,000 .00
67
918 .00
68
.00
See pages 32 and 33 for information about your three refund choices. See page 33 for payment options. .00
70 See page 36 for the proper assembly of your return.
.....................
73 Account information for direct deposit or electronic funds withdrawal (see page 34). If the funds for your payment (or refund) would come from (or go to) an account outside the U.S., mark an X in this box (see pg. 34)
73a Account type:
Personal checking - or -
Personal savings
73b Routing number 74 Electronic funds withdrawal (see page 34)
Third-party designee? (see instr.) Yes
X
No
- or -
Business checking - or -
......................
Date
.00
Amount
Designee's phone number
Melvin Hecht
[email protected]
Personal identification number (PIN)
973-625-5653
65432
E-mail:
Paid preparer must complete (see instr.)
Melvin Hecht
Firm's name (or yours, if self-employed)
Business savings
73c Account number
Print designee's name
Preparer’s signature
.........
Date
01-25-2017 Preparer's NYTPRIN
Preparer's PTIN or SSN
Melvin Hecht, CPA P01073000 Address Employer identification number 92 Broadway Ste 205 NYTPRIN Denville NJ 07834 excl. code 03 E-mail:
[email protected]
Taxpayer(s) must sign here Your signature Your occupation
RETIRED
Spouse's signature and occupation (if joint return) Date
Daytime phone number
E-mail:
See instructions for where to mail your return. 203004141022
IT-203-D
New York State Department of Taxation and Finance
2014
Nonresident and Part-Year Resident Itemized Deduction Schedule
Submit this form with Form IT-203. See instructions for completing Form IT-203-D in the instructions for Form IT-203. Name(s) as shown on your Form IT-203
Your social security number
ARTHUR KOENIG
154-32-7873 Whole dollars only
..............................................
1
.00
............................................................
2
40,616 .00
.........................................................
3
4,493 .00
4 Gifts to charity (federal Schedule A, line 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
10,815 .00
5 Casualty and theft losses (federal Schedule A, line 20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
.00
6 Job expenses/miscellaneous deductions (federal Schedule A, line 27)
.................................
6
25,956 .00
7 Other miscellaneous deductions (federal Schedule A, line 28) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
.00
8 Enter amount from federal Schedule A, line 29
...................................................
8
81,295 .00
9 State, local, and foreign income taxes (or general sales tax, if applicable) and other subtraction adjustments (see instructions) . . . . . . . . . . . . . . . . . . . . . . . See . . . . . . . . .Stmt . . . . . . . . . .1 ......
9
18,998 .00
10
62,297 .00
..............................
11
.00
...............................................................
12
.00
............................................................................
13
62,297 .00
14 Itemized deduction adjustment (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
15,574 .00
15 New York State itemized deduction (subtract line 14 from line 13; enter on Form IT-203, line 33)
15
46,723 .00
1 Medical and dental expenses (federal Schedule A, line 4) 2 Taxes you paid (federal Schedule A, line 9)
3 Interest you paid (federal Schedule A, line 15)
10 Subtract line 9 from line 8
...........................................................................
11 College tuition itemized deduction (Form IT-203-B, line 2; see instructions) 12 Addition adjustments (see instructions) 13 Add lines 10, 11, and 12
203005141022
.......
IT-225
New York State Department of Taxation and Finance
New York State Modifications
2014
Attachment to Form IT-201, IT-203, IT-204, or IT-205
Name(s) as shown on return
Identification number as shown on return
ARTHUR KOENIG
154-32-7873
Complete all parts that apply to you; see instructions (Form IT-225-I). Submit this form with Form IT-201, IT-203, IT-204, or IT-205. Mark an X in the box identifying the return you are filing:
IT-201
IT-203
X
IT-204
IT-205
Schedule A - New York State additions (enter whole dollars only) Part 1 – Individuals, partnerships, and estates or trusts 1 New York State additions Number 1a A - 213 1b A1c A1d A1e A1f A1g A-
A - Total amount
7 00
B - NYS allocated amount 00 00 00 00 00 00 00
00 00 00 00 00 00
2 Total (add column A, lines 1a through 1g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
7 00
3 Total of Schedule A, Part 1, column A amounts from additional Form(s) IT-225, if any
...............
3
00
...................................................................................
4
7 00
6 Total (add column A, lines 5a through 5g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
00
7 Total of Schedule A, Part 2, column A amounts from additional Form(s) IT-225, if any
...............
7
00
...................................................................................
8
00
4 Add lines 2 and 3
Part 2 – Partners, shareholders, and beneficiaries
!
Form IT-201 filers: do not enter EA-103 or EA-113 Form IT-203 filers: do not enter EA-113 Form IT-205 filers: do not enter EA-113 or EA-201
5 New York State additions Number 5a EA 5b EA 5c EA 5d EA EA 5e EA 5f EA 5g
8 Add lines 6 and 7
A - Total amount
9 Total additions (add lines 4 and 8; see instructions)
B - NYS allocated amount 00 00 00 00 00 00 00
00 00 00 00 00 00 00
...............................................
9
7 00 (continued)
225001141022
IT-225 (2014) (back)
Schedule B - New York State subtractions (enter whole dollars only) Part 1 – Individuals, partnerships, and estates or trusts 10 New York State subtractions Number 10a S 10b S 10c S 10d S 10e S S10f 10g S -
A - Total amount
B - NYS allocated amount 00 00 00 00 00 00 00
00 00 00 00 00 00 00
11
00
...............
12
00
13 Add lines 11 and 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
00
15
00
...............
16
00
17 Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
00
18 Total subtractions (add lines 13 and 17; see instructions)
18
00
11 Total (add column A, lines 10a through 10g)
........................................................
12 Total of Schedule B, Part 1, column A amounts from additional Form(s) IT-225, if any
Part 2 – Partners, shareholders, and beneficiaries
!
Form IT-201 filers: do not enter ES-103, ES-104, ES-106, ES-107, ES-108, or ES-125 Form IT-203 filers: do not enter ES-106, ES-107, ES-108, or ES-125 Form IT-205 filers: do not enter ES-125
14 New York State subtractions Number A - Total amount 14a ES 14b ES 14c ES 14d ES 14e ES 14f ES 14g ES 15 Total (add column A, lines 14a through 14g)
B - NYS allocated amount 00 00 00 00 00 00 00
........................................................
16 Total of Schedule B, Part 2, column A amounts from additional Form(s) IT-225, if any
225002141022
00 00 00 00 00 00 00
.........................................
KOENIGA KOENIG, ARTHUR 154-32-7873
New York Statements
1/25/2017 11:37 AM
Statement 1 - Form IT-203-D - Subtraction Adjustments Class Code
Description State/local/foreign taxes Total
Amount $ $
18,998 18,998
1
KOENIGA 01/25/2017 11:37 AM
New York Individual and Other Return Summaries Tax Year 2014
ARTHUR KOENIG New York State Individual Return Income, Adjustments and Deductions Federal adjusted gross income . . . . . . . . . Net additions and subtractions . . . . . . . . . . Adjusted gross income . . . . . . . . . . . . . . . . . . Itemized X or standard deduction . . . . Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxable income . . . . . . . . . . . . . . . . . . . . . . .
Other New York and New York City Returns LLC and LLP Filing Fee
273,693 Form IT-204-LL, amount due . . . . . . . . . . . . . . . . . . . . . -37,892 235,801 Nonresident Employee of the City of New York 46,723 Form NYC-1127, amount due or -refund . . . . . . . . . 189,078 Metropolitan Commuter Transportation Mobility Tax Taxpayer MTA-6
Tax, Payments, and Credits Base tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Nonresident income percentage . . . . . . . . State tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Nonrefundable state credits . . . . . . . . . . . . . Other state taxes . . . . . . . . . . . . . . . . . . . . . . . Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . New York City taxes . . . . . . . . . . . . . . . . . . . . New York City nonrefundable credits . . . . Yonkers taxes . . . . . . . . . . . . . . . . . . . . . . . . . . Use tax and contributions . . . . . . . . . . . . . . . Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total refundable credits . . . . . . . . . . . . . . . . . Income tax withheld . . . . . . . . . . . . . . . . . . . . . Estimate and extension payments . . . . . . Total payments and credits . . . . . . . . . . . . . Amount due or -refund . . . . . . . . . . . . . . . . Amount refunded . . . . . . . . . . . . . . . . . . . . . Overpayment applied to next year . . .
12,574 0.0065 82 82
Spouse MTA-6
Taxable income . . . . . . . . . Tax . . . . . . . . . . . . . . . . . . . . . Estimate and extension payments .
Amount due or -refund Tax penalties . . . . . . . . . . . Total amount due . . . . . Amount refunded . . . . . Overpayment applied .
82 1,000 1,000 -918 0 918
Penalties and Interest Underpayment of estimates penalty . . . . . Failure to file penalty . . . . . . . . . . . . . . . . . . . . Failure to pay penalty . . . . . . . . . . . . . . . . . . . Late filing interest . . . . . . . . . . . . . . . . . . . . . . . Total balance due . . . . . . . . . . . . . . . . . . . . .
Miscellaneous Information
0
2015 Estimates
New York State Individual Return
Tax form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . IT-203 Residency type . . . Nonresident Direct debit date . . . . . . . . . . . . . . . . . . . . . . Amended return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.650 % New York State marginal tax rate . . . . . State and cities effective tax rate . . . . . . %
Individual New York, NYC, Yonkers and MTA 1st quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2nd quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3rd quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4th quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
15
New York
IT-2105
Estimated Income Tax Payment Voucher
(on bottom of page)
CUT HERE
New York State Department of Taxation and Finance 2015
IT-2105
Estimated Tax Payment Voucher for Individuals New York State • New York City • Yonkers • MCTMT
Calendar-year filer due dates: April 15, 2015; June 15, 2015; September 15, 2015; and January 15, 2016. Enter applicable amount(s) and total payment in the boxes to the right. Print your social security number or taxpayer identification number and 2015 IT-2105 on your payment. Make payable to NYS Income Tax. Mail voucher and payment to: NYS Estimated Income Tax, Processing Center, PO Box 4122, Binghamton NY 13902-4122. Social security number (SSN) or taxpayer ID number
154-32-7873 Taxpayer's first name and middle initial
ARTHUR
Enter your 2-character special condition code if applicable (see instr.)
New York City
. 00
Apartment number
Yonkers
. 00
ZIP code
MCTMT
. 00
Total payment
15 . 00
203 SUMMER ROAD NESHANIC STATION Taxpayer's e-mail address
State
NJ
Cents
15 . 00
KOENIG
City, village, or post office
Dollars
New York State
Taxpayer's last name
Mailing address (number and street or PO box; see instructions)
Estimated tax amounts
08853
STOP: Pay this electronically on our Web site
New York State
e-file
www.tax.ny.gov
Taxpayer's name:
New York State E-File Signature Authorization for Tax Year 2014 For Forms IT-201, IT-203, IT-214, NYC-208, and NYC-210
Electronic return originator (ERO): do not mail this form to the Tax Department. Keep it for your records.
ARTHUR
KOENIG
Spouse's name: (jointly filed return only)
Purpose Form TR-579-IT must be completed to authorize an ERO to e-file a personal income tax return and to transmit bank account information for the electronic funds withdrawal. General instructions Taxpayers must complete Part B before the ERO transmits the taxpayer's electronically filed Form IT-201, Resident Income Tax Return, IT-203, Nonresident and Part-Year Resident Income Tax Return, IT-214, Claim for Real Property Tax Credit, NYC-208, Claim for New York City Enhanced Real Property Tax Credit, or NYC-210, Claim for New York City School Tax Credit. For returns filed jointly, both spouses must complete and sign Form TR-579-IT. EROs must complete Part C prior to transmitting electronically filed income tax returns (Forms IT-201, IT-203, IT-214, NYC-208, and NYC-210).
Both the paid preparer and the ERO are required to sign Part C. However, if an individual performs as both the paid preparer and the ERO, he or she is only required to sign as the paid preparer. It is not necessary to include the ERO signature in this case. Please note that an alternative signature can be used as described in Publication 58, Information for Income Tax Return Preparers. Go to our Web site at www.tax.ny.gov to view this document.
Do not mail Form TR-579-IT to the Tax Department. EROs must keep this form for three years and present it to the Tax Department upon request. This form is not required for electronically filed Form IT-370, Application for Automatic Six-Month Extension of Time to File for Individuals. See Form TR-579.1-IT, New York State Taxpayer Authorization for Electronic Funds Withdrawal for Tax Year 2014 Form IT-370.
Part A – Tax return information 1 2 3
Federal adjusted gross income (from Form IT-201, line 19, or IT-203, line 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Refund (from Form IT-201, line 78, or IT-203, line 68) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount you owe (from Form IT-201, line 80, or IT-203, line 70) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1. 2. 3.
273,693.
Part B – Declaration of taxpayer and authorizations for Forms IT-201, IT-203, IT-214, NYC-208, and NYC-210 Under penalty of perjury, I declare that I have examined the information on my 2014 New York State electronic personal income tax return, including any accompanying schedules, attachments, and statements, and certify that my electronic return is true, correct, and complete. The ERO has my consent to send my 2014 New York State electronic return to New York State through the Internal Revenue Service (IRS). I understand that by executing this Form TR-579-IT, I am authorizing the ERO to sign and file this return on my behalf and agree that the ERO’s submission of my personal income tax return to the IRS, together with this authorization, will serve as the electronic signature for the return and any authorized payment transaction. If I am paying my New York State personal income taxes due by electronic funds withdrawal, I authorize the New York State Tax Department and its designated financial agents to initiate an electronic funds withdrawal from the financial institution account indicated on my 2014 electronic return, and I authorize my financial institution to withdraw the amount from my account. As New York does not support International ACH Transactions (IAT), I attest the source for these funds is within the United States. I understand and agree that I may revoke this authorization for payment only by contacting the Tax Department no later than five (5) business days prior to the payment date. Taxpayer's signature:
Date:
Spouse's signature:
Date:
07-20-15
(jointly filed return only)
Part C – Declaration of electronic return originator (ERO) and paid preparer Under penalty of perjury, I declare that the information contained in this 2014 New York State electronic personal income tax return is the information furnished to me by the taxpayer. If the taxpayer furnished me a completed paper 2014 New York State return signed by a paid preparer, I declare that the information contained in the taxpayer’s 2014 New York State electronic return is identical to that contained in the paper copy of the return. If I am the paid preparer, under penalty of perjury I declare that I have examined this 2014 New York State electronic personal income tax return, and, to the best of my knowledge and belief, the return is true, correct, and complete. I have based this declaration on all information available to me. ERO's signature:
Date:
Print name: Paid preparer's signature:
Melvin Hecht
Print name:
Melvin Hecht
TR-579-IT (9/14) 1022
Date:
07-20-15
IT-203
New York State Department of Taxation and Finance
Nonresident and Part-Year Resident
2014
Income Tax Return
New York State New York City Yonkers
For the year January 1, 2014, through December 31, 2014, or fiscal year beginning . . . . . . . . . . . and ending . . . . . . . . . . . For help completing your return, see the instructions, Form IT-203-I. Your first name and middle initial
Your last name (for a joint return, enter spouse's name on line below)Your date of birth (mm-dd-yyyy)
ARTHUR
KOENIG
Spouse's first name and middle initial
Spouse's last name
06-20-1943
Spouse's date of birth (mm-dd-yyyy)
Mailing address (see instructions, page 13) (number and street or PO box)
Your social security number
154-32-7873
Apartment number
New York State county of residence
203 SUMMER ROAD
NewY
City, village, or post office
State
NESHANIC STATION
NJ 08853
Country (if not United States)
ZIP code
School district name
NR
Taxpayer's permanent home address (see instr., pg. 13) (no. and street or rural route) Apartment no.
State
City, village, or post office
Country (if not United States)
ZIP code
Spouse's social security no.
School district code number Taxpayer's date of death
Spouse's date of death
Decedent information
A Filing status
(mark an X in one box):
X
E New York City part-year residents only (see page 14)
Single
(1) Number of months you lived in NY City in 2014
Married filing joint return
in NY City in 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Married filing separate return
Head of household (with qualifying person)
Qualifying widow(er) with dependent child
F
(enter both spouses' social security numbers above)
......................
C Can you be claimed as a dependent on another taxpayer's federal return?
.......................
D1 Did you have a financial account located in a foreign country? (see pg. 14)
If applicable, also enter your second 2-character special condition code . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
G New York State part-year residents (see page 15)
.....................
Yes
X
Yes
No
Yes
Enter the date you moved into or out of NYS (mm-dd-yyyy) . . . . . . . . . . . . . . . . On the last day of the tax year (mark an X in one box):
No
No
D2 Yonkers residents and Yonkers part-year residents only:
X
1) Lived in NYS
X
2) Lived outside NYS; received income from NYS sources during nonresident period . . . . . . . . . . . . . . . . . .
(see page 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
No
H New York State nonresidents (see page 15) Did you or your spouse maintain living quarters in NYS in 2014? . . . . . . . . . . . . Yes
.00
D3 Did you receive a family tax relief credit? (see page 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I
Yes
Yes
Dependent exemption information (see page 15) First name and middle initial Last name
No
X
Relationship
If more than 6 dependents, mark an X in the box. 203001141022
............................................
3) Lived outside NYS; received no income from NYS sources during nonresident period . . . . . . . . . . . . . . . . . .
(1) Did you receive a property tax freeze credit? (2) If Yes, enter the amount . . . . . . .
Enter your 2-character special condition code if applicable (see page 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Client Copy
B Did you itemize your deductions on your 2014 federal income tax return?
..........
(2) Number of months your spouse lived
(enter both spouses' social security numbers above)
For office use only
No
(if Yes, complete Form IT-203-B)
Social security number
Date of birth (mm-dd-yyyy)
X
Page 2 of 4 IT-203 (2014)
Enter your social security number
154-32-7873
Federal amount Federal income and adjustments (see page 16)
New York State amount
Whole dollars only
1 2 3 4
Wages, salaries, tips, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Taxable interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Taxable refunds, credits, or offsets of state and local income taxes (also enter on line 24) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Business income or loss (submit a copy of federal Sch. C or C-EZ, Form 1040) . 6 7 Capital gain or loss (if required, submit a copy of federal Sch. D, Form 1040) 7 8 Other gains or losses (submit a copy of federal Form 4797) . . . . . . . . . . 8 9 Taxable amount of IRA distributions. Beneficiaries: mark X in box . . . . . . 9 10 Taxable amount of pensions/annuities. Beneficiaries: mark X in box . . . . . 10 11 Rental real estate, royalties, partnerships, S corporations, 11 trusts, etc. (submit a copy of federal Schedule E, Form 1040) . . . . . . . . . 12 Rental real estate included .00 in line 11 (federal amount) 12
Whole dollars only
605 .00 23,895 .00 17,353 .00
1 2 3
.00 .00 .00
.00 .00 .00 58,709 .00 -122 .00 90,000 .00 59,288 .00
4 5 6 7 8 9 10
.00 .00 .00 .00 .00 .00 1,196 .00
1,195 .00
11
1,541 .00
Farm income or loss (submit a copy of federal Sch. F, Form 1040) . . . . . Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxable amount of social security benefits (also enter on line 26) . Other income (see page 22) . Identify: Add lines 1 through 11 and 13 through 16 . . . . . . . . . . . . . . . . Total federal adjustments to income (see page 22)
13 14 15 16 17
.00 .00 22,777 .00 .00 273,700 .00
13 14 15 16 17
.00 .00 .00 .00 2,737 .00
Domestic Production Adj
18 19
7 .00 273,693 .00
18 19
2,737 .00
20 21 22 23
4,878 .00 .00 7 .00 278,578 .00
20 21 22 23
.00 .00 .00 2,737 .00
24
.00
24
.00
.00
42,777 .00 235,801 .00
25 26 27 28 29 30 31
.00 .00 .00 1,196 .00 .00 1,196 .00 1,541 .00
..............................................
32
235,801 .00
Standard deduction or itemized deduction (see page 26) 33 Enter your standard deduction (table on page 26) or your itemized deduction (from Form IT-203-D). Mark an X in the appropriate box: . . . . . . . Standard – or – X Itemized 34 Subtract line 33 from line 32 (if line 33 is more than line 32, leave blank) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Dependent exemptions (enter the number of dependents listed in Item I; see page 26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 New York taxable income (subtract line 35 from line 34) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33 34 35 36
46,723 .00 189,078 .00
13 14 15 16 17 18
Identify:
19 Federal adjusted gross income (subtract line 18 from line 17)
...
New York additions (see page 23) 20 Interest income on state and local bonds (but not those of New York State or its localities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21 Public employee 414(h) retirement contributions . . . . . . . . . . . . 22 Other (Form IT-225, line 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Add lines 19 through 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
New York subtractions (see page 24) 24 Taxable refunds, credits, or offsets of state and local income taxes (from line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Pensions of NYS and local governments and the federal government (see page 24) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Taxable amount of social security benefits (from line 15) . . . . . . . 27 Interest income on U.S. government bonds . . . . . . . . . . . . . . . . . 28 Pension and annuity income exclusion . . . . . . . . . . . . . . . . . . . . . . 29 Other (Form IT-225, line 18) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Add lines 24 through 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 New York adjusted gross income (subtract line 30 from line 23) . 32 Enter the amount from line 31, Federal amount column
203002141022
25 26 27 28 29 30 31
22,777 .00 .00
20,000 .00 .00
.00
000.00
189,078 .00
Name(s) as shown on page 1
Enter your social security number
ARTHUR KOENIG
IT-203 (2014) Page 3 of 4
154-32-7873
Tax computation, credits, and other taxes 37 38 39 40 41 42 43
(see page 26) New York taxable income (from line 36 on page 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . New York State tax on line 37 amount (see page 27 and Tax computation on pages 60, 61, and 62) . . . . . . . . . . . . . . . New York State household credit (page 27, table 1, 2, or 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtract line 39 from line 38 (if line 39 is more than line 38, leave blank) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . New York State child and dependent care credit (see page 28) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtract line 41 from line 40 (if line 41 is more than line 40, leave blank) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . New York State earned income credit (see page 28) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44 Base tax (subtract line 43 from line 42; if line 43 is more than line 42, leave blank) 45 Income percentage
Federal amount from line 31 235,801 .00
÷
189,078 .00 12,574 .00
44
12,574 .00
.00
12,574 .00 .00
12,574 .00 .00
Round result to 4 decimal places
=
45
Allocated New York State tax (multiply line 44 by the decimal on line 45) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . New York State nonrefundable credits (Form IT-203-ATT, line 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtract line 47 from line 46 (if line 47 is more than line 46, leave blank) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net other New York State taxes (Form IT-203-ATT, line 33) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total New York State taxes (add lines 48 and 49) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
46 47 48 49 50
(see page 28)
46 47 48 49 50
New York State amount from line 31 1,541 .00
....................................
37 38 39 40 41 42 43
0.0065
82 .00 .00
82 .00 .00
82 .00
New York City and Yonkers taxes and credits 51 Part-year New York City resident tax (Form IT-360.1) . . . . . . . . . . . 52 Part-year resident nonrefundable New York City child and dependent care credit . . . . . . . . . . . . . . . . . . . . . . . . . . . 52a Subtract line 52 from 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 Yonkers nonresident earnings tax (Form Y-203) . . . . . . . . . . . . . . . . 54 Part-year Yonkers resident income tax surcharge
51
.00
52 52a 53
.00 .00 .00
54
.00
(Form IT-360.1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
55 Total New York City and Yonkers taxes (add lines 52a, 53, and 54)
....................................
56 Sales or use tax (See the instructions on page 29. Do not leave line 56 blank.)
..................................
See instructions on pages 28 and 29 to compute New York City and Yonkers taxes, credits, and surcharges.
55
.00
56
0 .00
57
.00
58
82 .00
Voluntary contributions (see page 30) 57a 57b 57c 57d 57e 57f 57g 57h 57i 57j
Return a Gift to Wildlife . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Missing/Exploited Children Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Breast Cancer Research Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Alzheimer's Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Olympic Fund ($2 or $4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prostate and Testicular Cancer Research and Education Fund . . . . . . 9/11 Memorial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Volunteer Firefighting & EMS Recruitment Fund . . . . . . . . . . . . . . . . . . . . Teen Health Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Veterans Remembrance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
57a 57b 57c 57d 57e 57f 57g 57h 57i 57j
.00 .00 .00 .00 .00 .00 .00 .00 .00 .00
57 Total voluntary contributions (add lines 57a through 57j) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 Total New York State, New York City, and Yonkers taxes, sales or use tax, and voluntary contributions (add lines 50, 55, 56, and 57) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
203003141022
Enter your social security number
Page 4 of 4 IT-203 (2014)
154-32-7873 59
Enter amount from line 58
..........................................................................
82 .00
59
Payments and refundable credits 60 61 62 63 64 65 66
(see page 31) .00 Part-year NYC school tax credit (also complete E on front; see page 31) 60 .00 Other refundable credits (Form IT-203-ATT, line 17) . . . . . . . . . . . . . . . 61 .00 Total New York State tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . 62 .00 Total New York City tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 .00 Total Yonkers tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 1,000 .00 Total estimated tax payments/amount paid with Form IT-370 . 65 Total payments and refundable credits (add lines 60 through 65) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Your refund, amount you owe, and account information (see pages 32 through 35) 67 Amount overpaid (if line 66 is more than line 59, subtract line 59 from line 66) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 Amount of line 67 to be refunded direct debit paper Mark one refund choice: deposit (fill in line 73) - or card - or check . . 69 Amount of line 67 that you want applied 918 .00 to your 2015 estimated tax (see instructions) . . . . . . . . . . . . . . . . . . 69 70 Amount you owe (if line 66 is less than line 59, subtract line 66 from line 59). To pay by electronic funds withdrawal, mark an X in the box and fill in lines 73 and 74. If you pay by check or money order you must complete Form IT-201-V and mail it with your return . . . . . . . . . . . . . . . . . . . . 71 Estimated tax penalty (include this amount on line 70, .00 or reduce the overpayment on line 67; see page 33) . . . . . . . . . . . . . . . . . . . 71 .00 72 72 Other penalties and interest (see page 33)
Submit your wage and tax statements with your return (see page 31). 66
1,000 .00
67
918 .00
68
.00
See pages 32 and 33 for information about your three refund choices. See page 33 for payment options. .00
70 See page 36 for the proper assembly of your return.
.....................
73 Account information for direct deposit or electronic funds withdrawal (see page 34). If the funds for your payment (or refund) would come from (or go to) an account outside the U.S., mark an X in this box (see pg. 34)
73a Account type:
Personal checking - or -
Personal savings
73b Routing number 74 Electronic funds withdrawal (see page 34)
Third-party designee? (see instr.) Yes
X
No
- or -
Business checking - or -
......................
Date
.00
Amount
Designee's phone number
Melvin Hecht
[email protected]
Personal identification number (PIN)
973-625-5653
65432
E-mail:
Paid preparer must complete (see instr.)
Melvin Hecht
Firm's name (or yours, if self-employed)
Business savings
73c Account number
Print designee's name
Preparer’s signature
.........
Date
01-25-2017 Preparer's NYTPRIN
Preparer's PTIN or SSN
Melvin Hecht, CPA P01073000 Address Employer identification number 92 Broadway Ste 205 NYTPRIN Denville NJ 07834 excl. code 03 E-mail:
[email protected]
Taxpayer(s) must sign here Your signature Your occupation
RETIRED
Spouse's signature and occupation (if joint return) Date
Daytime phone number
E-mail:
See instructions for where to mail your return. 203004141022
IT-203-D
New York State Department of Taxation and Finance
2014
Nonresident and Part-Year Resident Itemized Deduction Schedule
Submit this form with Form IT-203. See instructions for completing Form IT-203-D in the instructions for Form IT-203. Name(s) as shown on your Form IT-203
Your social security number
ARTHUR KOENIG
154-32-7873 Whole dollars only
..............................................
1
.00
............................................................
2
40,616 .00
.........................................................
3
4,493 .00
4 Gifts to charity (federal Schedule A, line 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
10,815 .00
5 Casualty and theft losses (federal Schedule A, line 20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
.00
6 Job expenses/miscellaneous deductions (federal Schedule A, line 27)
.................................
6
25,956 .00
7 Other miscellaneous deductions (federal Schedule A, line 28) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
.00
8 Enter amount from federal Schedule A, line 29
...................................................
8
81,295 .00
9 State, local, and foreign income taxes (or general sales tax, if applicable) and other subtraction adjustments (see instructions) . . . . . . . . . . . . . . . . . . . . . . . See . . . . . . . . .Stmt . . . . . . . . . .1 ......
9
18,998 .00
10
62,297 .00
..............................
11
.00
...............................................................
12
.00
............................................................................
13
62,297 .00
14 Itemized deduction adjustment (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
15,574 .00
15 New York State itemized deduction (subtract line 14 from line 13; enter on Form IT-203, line 33)
15
46,723 .00
1 Medical and dental expenses (federal Schedule A, line 4) 2 Taxes you paid (federal Schedule A, line 9)
3 Interest you paid (federal Schedule A, line 15)
10 Subtract line 9 from line 8
...........................................................................
11 College tuition itemized deduction (Form IT-203-B, line 2; see instructions) 12 Addition adjustments (see instructions) 13 Add lines 10, 11, and 12
203005141022
.......
IT-225
New York State Department of Taxation and Finance
New York State Modifications
2014
Attachment to Form IT-201, IT-203, IT-204, or IT-205
Name(s) as shown on return
Identification number as shown on return
ARTHUR KOENIG
154-32-7873
Complete all parts that apply to you; see instructions (Form IT-225-I). Submit this form with Form IT-201, IT-203, IT-204, or IT-205. Mark an X in the box identifying the return you are filing:
IT-201
IT-203
X
IT-204
IT-205
Schedule A - New York State additions (enter whole dollars only) Part 1 – Individuals, partnerships, and estates or trusts 1 New York State additions Number 1a A - 213 1b A1c A1d A1e A1f A1g A-
A - Total amount
7 00
B - NYS allocated amount 00 00 00 00 00 00 00
00 00 00 00 00 00
2 Total (add column A, lines 1a through 1g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
7 00
3 Total of Schedule A, Part 1, column A amounts from additional Form(s) IT-225, if any
...............
3
00
...................................................................................
4
7 00
6 Total (add column A, lines 5a through 5g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
00
7 Total of Schedule A, Part 2, column A amounts from additional Form(s) IT-225, if any
...............
7
00
...................................................................................
8
00
4 Add lines 2 and 3
Part 2 – Partners, shareholders, and beneficiaries
!
Form IT-201 filers: do not enter EA-103 or EA-113 Form IT-203 filers: do not enter EA-113 Form IT-205 filers: do not enter EA-113 or EA-201
5 New York State additions Number 5a EA 5b EA 5c EA 5d EA EA 5e EA 5f EA 5g
8 Add lines 6 and 7
A - Total amount
9 Total additions (add lines 4 and 8; see instructions)
B - NYS allocated amount 00 00 00 00 00 00 00
00 00 00 00 00 00 00
...............................................
9
7 00 (continued)
225001141022
IT-225 (2014) (back)
Schedule B - New York State subtractions (enter whole dollars only) Part 1 – Individuals, partnerships, and estates or trusts 10 New York State subtractions Number 10a S 10b S 10c S 10d S 10e S S10f 10g S -
A - Total amount
B - NYS allocated amount 00 00 00 00 00 00 00
00 00 00 00 00 00 00
11
00
...............
12
00
13 Add lines 11 and 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
00
15
00
...............
16
00
17 Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
00
18 Total subtractions (add lines 13 and 17; see instructions)
18
00
11 Total (add column A, lines 10a through 10g)
........................................................
12 Total of Schedule B, Part 1, column A amounts from additional Form(s) IT-225, if any
Part 2 – Partners, shareholders, and beneficiaries
!
Form IT-201 filers: do not enter ES-103, ES-104, ES-106, ES-107, ES-108, or ES-125 Form IT-203 filers: do not enter ES-106, ES-107, ES-108, or ES-125 Form IT-205 filers: do not enter ES-125
14 New York State subtractions Number A - Total amount 14a ES 14b ES 14c ES 14d ES 14e ES 14f ES 14g ES 15 Total (add column A, lines 14a through 14g)
B - NYS allocated amount 00 00 00 00 00 00 00
........................................................
16 Total of Schedule B, Part 2, column A amounts from additional Form(s) IT-225, if any
225002141022
00 00 00 00 00 00 00
.........................................
KOENIGA KOENIG, ARTHUR 154-32-7873
New York Statements
1/25/2017 11:37 AM
Statement 1 - Form IT-203-D - Subtraction Adjustments Class Code
Description State/local/foreign taxes Total
Amount $ $
18,998 18,998
1
KOENIGA 01/25/2017 11:37 AM
Capital Gains and Losses
SCHEDULE D (Form 1040) Department of the Treasury Internal Revenue Service
(99)
OMB No. 1545-0074
Attach to Form 1040 or Form 1040NR. Information about Schedule D and its separate instructions is at www.irs.gov/scheduled. Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b, 9, and 10.
Name(s) shown on return
154-32-7873
Short-Term Capital Gains and Losses – Assets Held One Year or Less
See instructions for how to figure the amounts to enter on the lines below. This form may be easier to complete if you round off cents to whole dollars.
1a
12
Your social security number
ARTHUR KOENIG Part I
2014
Attachment Sequence No.
(d) Proceeds (sales price)
(e) Cost (or other basis)
(g) Adjustments to gain or loss from Form(s) 8949, Part I, line 2, column (g)
(h) Gain or (loss) Subtract column (e) from column (d) and combine the result with column (g)
Totals for all short-term transactions reported 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 5 6 7
227,272
228,854
0
-1,582
58,851
57,919
0
932
Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . . . . . . Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net short-term capital gain or (loss). Combine lines 1a through 6 in column (h). If you have any longterm capital gains or losses, go to Part II below. Otherwise, go to Part III on the back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II
5 6
(
7
)
-650
Long-Term Capital Gains and Losses – Assets Held More Than One Year
See instructions for how to figure the amounts to enter on the lines below. This form may be easier to complete if you round off cents to
(d) Proceeds (sales price)
(e) Cost (or other basis)
whole dollars.
8a
4
(g) Adjustments to gain or loss from Form(s) 8949, Part II, line 2, column (g)
(h) Gain or (loss) Subtract column (e) from column (d) and combine the result with column (g)
Totals for all long-term transactions reported 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77,623 52,158 9 Totals for all transactions reported on Form(s) 8949 with Box E checked . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 285,761 257,892 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
33
13
5,992
............
13 Capital gain distributions. See the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Net long-term capital gain or (loss). Combine lines 8a through 14 in column (h). Then go to Part III on the back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see your tax return instructions. DAA
0
25,465
0
27,869
14 ( 15
)
59,359
Schedule D (Form 1040) 2014
KOENIGA 01/25/2017 11:37 AM
ARTHUR KOENIG
154-32-7873
Schedule D (Form 1040) 2014
Part III 16
Page
2
Summary
Combine lines 7 and 15 and enter the result
......................................................................
16
58,709
• If line 16 is a gain, enter the amount from line 16 on Form 1040, line 13, or Form 1040NR, line • • 17
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, line 13, or Form 1040NR, line 14. Then go to line 22.
Are lines 15 and 16 both gains?
X
Yes. Go to line 18. No. Skip lines 18 through 21, and go to line 22.
18
Enter the amount, if any, from line 7 of the 28% Rate Gain Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . .
18
19
Enter the amount, if any, from line 18 of the Unrecaptured Section 1250 Gain Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19
20
Are lines 18 and 19 both zero or blank?
X
Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 44 (or in the instructions for Form 1040NR, line 42). Do not complete lines 21 and 22 below.
No. Complete the Schedule D Tax Worksheet in the instructions. Do not complete lines 21 and 22 below. 21
If line 16 is a loss, enter here and on Form 1040, line 13, or Form 1040NR, line 14, the smaller of:
• •
The loss on line 16 or ($3,000), or if married filing separately, ($1,500)
............................................................
21 (
Note. When figuring which amount is smaller, treat both amounts as positive numbers. 22
Do you have qualified dividends on Form 1040, line 9b, or Form 1040NR, line 10b?
Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 44 (or in the instructions for Form 1040NR, line 42). No. Complete the rest of Form 1040 or Form 1040NR. Schedule D (Form 1040) 2014
DAA
)
KOENIGA 01/25/2017 11:37 AM
Form
8949
OMB No. 1545-0074
Sales and Other Dispositions of Capital Assets
2014
Information about Form 8949 and its separate instructions is at www.irs.gov/form8949. File with your Schedule D to list your transactions for lines 1b, 2, 3, 8b, 9, and 10 of Schedule D.
Attachment Sequence No. Social security number or taxpayer identification number
Department of the Treasury Internal Revenue Service Name(s) shown on return
ARTHUR KOENIG
12A
154-32-7873
Before you check Box A, B, or C below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either may show your basis (usually your cost) even if your broker did not report it to the IRS. Brokers must report basis to the IRS for most stock you bought in 2011 or later (and for certain debt instruments you bought in 2014 or later).
Part I
Short-Term. Transactions involving capital assets you held 1 year or less are short term. For long-term transactions, see page 2. Note. You may aggregate all short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the total directly on Schedule D, line 1a; you are not required to report these transactions on Form 8949 (see instructions).
You must check Box A, B, or C below. Check only one box. If more than one box applies for your short-term transactions, complete a separate Form 8949, page 1, for each applicable box. If you have more short-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need.
X
(A) Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above) (B) Short-term transactions reported on Form(s) 1099-B showing basis was not reported to the IRS (C) Short-term transactions not reported to you on Form 1099-B
1 (a) Description of property (Example: 100 sh. XYZ Co.)
(b) Date acquired (Mo., day, yr.)
(c) Date sold or disposed (Mo., day, yr.)
SCHEDULE ATTACHED 02/02/14 12/31/14 SCHEDULE ATTACHED 02/02/14 12/31/14
(d) Proceeds (sales price) (see instructions)
(e) Cost or other basis. See the Note below and see Column (e) in the separate instructions
Adjustment, if any, to gain or loss. If you enter an amount in column (g), enter a code in column (f). See the separate instructions. (f) Code(s) from instructions
(h) Gain or (loss). Subtract column (e) from column (d) and combine the result with column (g)
(g) Amount of adjustment
100,018
95,749
4,269
127,254
133,105
-5,851
227,272
228,854
2 Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract negative amounts). Enter each total here and include on your Schedule D, line 1b (if Box A above is checked), line 2 (if Box B above is checked), or line 3 (if Box C above is checked) . .
0
-1,582
Note. If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment. For Paperwork Reduction Act Notice, see your tax return instructions. Form 8949 (2014) DAA
KOENIGA 01/25/2017 11:37 AM
Form 8949 (2014)
Attachment Sequence No.
Name(s) shown on return. Name and SSN or taxpayer identification no. not required if shown on other side
12A
Page
2
Social security number or taxpayer identification number
ARTHUR KOENIG
154-32-7873
Before you check Box D, E, or F below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either may show your basis (usually your cost) even if your broker did not report it to the IRS. Brokers must report basis to the IRS for most stock you bought in 2011 or later (and for certain debt instruments you bought in 2014 or later).
Part II
Long-Term. Transactions involving capital assets you held more than 1 year are long term. For short-term transactions, see page 1. Note. You may aggregate all long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the total directly on Schedule D, line 8a; you are not required to report these transactions on Form 8949 (see instructions).
You must check Box D, E, or F below. Check only one box. If more than one box applies for your long-term transactions, complete a separate Form 8949, page 2, for each applicable box. If you have more long-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need.
X
(D) Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above) (E) Long-term transactions reported on Form(s) 1099-B showing basis was not reported to the IRS (F) Long-term transactions not reported to you on Form 1099-B
1 (a) Description of property
(Example: 100 sh. XYZ Co.)
(b) Date acquired (Mo., day, yr.)
(c) Date sold or disposed (Mo., day, yr.)
SCHEDULE ATTACHED 02/02/13 12/31/14 SCHEDULE ATTACHED 02/02/13 12/31/14
(d) Proceeds (sales price) (see instructions)
(e) Cost or other basis. See the Note below and see Column (e) in the separate instructions
Adjustment, if any, to gain or loss. If you enter an amount in column (g), enter a code in column (f). See the separate instructions. (f) Code(s) from instructions
(h) Gain or (loss). Subtract column (e) from column (d) and combine the result with column (g)
(g) Amount of adjustment
23,641
15,988
7,653
53,982
36,170
17,812
77,623
52,158
2 Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract negative amounts). Enter each total here and include on your Schedule D, line 8b (if Box D above is checked), line 9 (if Box E above is checked), or line 10 (if Box F above is checked) . .
0
25,465
Note. If you checked Box D above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment. Form
DAA
8949 (2014)
KOENIGA 01/25/2017 11:37 AM
Form
8949
OMB No. 1545-0074
Sales and Other Dispositions of Capital Assets
2014
Information about Form 8949 and its separate instructions is at www.irs.gov/form8949. File with your Schedule D to list your transactions for lines 1b, 2, 3, 8b, 9, and 10 of Schedule D.
Attachment Sequence No. Social security number or taxpayer identification number
Department of the Treasury Internal Revenue Service Name(s) shown on return
ARTHUR KOENIG
12A
154-32-7873
Before you check Box A, B, or C below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either may show your basis (usually your cost) even if your broker did not report it to the IRS. Brokers must report basis to the IRS for most stock you bought in 2011 or later (and for certain debt instruments you bought in 2014 or later).
Part I
Short-Term. Transactions involving capital assets you held 1 year or less are short term. For long-term transactions, see page 2. Note. You may aggregate all short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the total directly on Schedule D, line 1a; you are not required to report these transactions on Form 8949 (see instructions).
You must check Box A, B, or C below. Check only one box. If more than one box applies for your short-term transactions, complete a separate Form 8949, page 1, for each applicable box. If you have more short-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need.
X
(A) Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above) (B) Short-term transactions reported on Form(s) 1099-B showing basis was not reported to the IRS (C) Short-term transactions not reported to you on Form 1099-B
1 (a) Description of property (Example: 100 sh. XYZ Co.)
(b) Date acquired (Mo., day, yr.)
(c) Date sold or disposed (Mo., day, yr.)
SCHEDULE ATTACHED 02/02/14 12/31/14 SCHEDULE ATTACHED 02/02/14 12/31/14 SCHEDULE ATTACHED 02/02/14 12/31/14 SCHEDULE ATTACHED 05/20/14 09/08/14
(d) Proceeds (sales price) (see instructions)
(e) Cost or other basis. See the Note below and see Column (e) in the separate instructions
Adjustment, if any, to gain or loss. If you enter an amount in column (g), enter a code in column (f). See the separate instructions. (f) Code(s) from instructions
(h) Gain or (loss). Subtract column (e) from column (d) and combine the result with column (g)
(g) Amount of adjustment
3,811
3,558
253
25,040
24,361
679
15,000
15,000
0
15,000
15,000
0
58,851
57,919
2 Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract negative amounts). Enter each total here and include on your Schedule D, line 1b (if Box A above is checked), line 2 (if Box B above is checked), or line 3 (if Box C above is checked) . .
0
932
Note. If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment. For Paperwork Reduction Act Notice, see your tax return instructions. Form 8949 (2014) DAA
KOENIGA 01/25/2017 11:37 AM
Form 8949 (2014)
Attachment Sequence No.
Name(s) shown on return. Name and SSN or taxpayer identification no. not required if shown on other side
12A
Page
2
Social security number or taxpayer identification number
ARTHUR KOENIG
154-32-7873
Before you check Box D, E, or F below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either may show your basis (usually your cost) even if your broker did not report it to the IRS. Brokers must report basis to the IRS for most stock you bought in 2011 or later (and for certain debt instruments you bought in 2014 or later).
Part II
Long-Term. Transactions involving capital assets you held more than 1 year are long term. For short-term transactions, see page 1. Note. You may aggregate all long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the total directly on Schedule D, line 8a; you are not required to report these transactions on Form 8949 (see instructions).
You must check Box D, E, or F below. Check only one box. If more than one box applies for your long-term transactions, complete a separate Form 8949, page 2, for each applicable box. If you have more long-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need.
X
(D) Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above) (E) Long-term transactions reported on Form(s) 1099-B showing basis was not reported to the IRS (F) Long-term transactions not reported to you on Form 1099-B
1 (a) Description of property
(Example: 100 sh. XYZ Co.)
(b) Date acquired (Mo., day, yr.)
(c) Date sold or disposed (Mo., day, yr.)
SCHEDULE ATTACHED 02/02/13 12/31/14 SCHEDULED ATTACHED 02/02/13 12/31/14 SCHEDULE ATTACHED 02/02/13 12/31/14 SCHEDULE ATTACHED 11/24/11 09/24/14
(d) Proceeds (sales price) (see instructions)
(e) Cost or other basis. See the Note below and see Column (e) in the separate instructions
Adjustment, if any, to gain or loss. If you enter an amount in column (g), enter a code in column (f). See the separate instructions. (f) Code(s) from instructions
(h) Gain or (loss). Subtract column (e) from column (d) and combine the result with column (g)
(g) Amount of adjustment
17,840
10,912
6,928
128,829
108,969
19,860
38,126
38,001
125
100,966
100,010
956
285,761
257,892
2 Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract negative amounts). Enter each total here and include on your Schedule D, line 8b (if Box D above is checked), line 9 (if Box E above is checked), or line 10 (if Box F above is checked) . .
0
27,869
Note. If you checked Box D above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment. Form
DAA
8949 (2014)
Supplemental Income and Loss
SCHEDULE E (Form 1040) Department of the Treasury Internal Revenue Service
(99)
Name(s) shown on return
ARTHUR KOENIG
Part I
OMB No. 1545-0074
(From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.) Attach to Form 1040, 1040NR, or Form 1041. Information about Schedule E and its separate instructions is at www.irs.gov/schedulee.
2014
Attachment Sequence No.
13
Your social security number
154-32-7873
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 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 2014 that would require you to file Form(s) 1099? (see instructions) Yes No B If "Yes," did you or will you file all required Forms 1099? Yes No 1a Physical address of each property (street, city, state, ZIP code) NATURAL RESOURCE - Royalty A B C 1b Type of Property 2 For each rental real estate property listed Personal Use QJV Fair Rental Days above, report the number of fair rental and (from list below) Days personal use days. Check the QJV box A A . . . . . . . . . . .6 ............ only if you meet the requirements to file as B B . ...................... a qualified joint venture. See instructions. C C Type of Property: 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 B C 3 Rents received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Royalties received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 3 Expenses: 5 Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Auto and travel (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Cleaning and maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Commissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Legal and other professional fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Management fees . . . . . . . 11 12 Mortgage interest paid to banks, etc. (see instructions) 12 13 Other interest . . . . . . . . . . . . 13 14 Repairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Taxes 16 17 Utilities 17 18 Depreciation expense or depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Other (list) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Total expenses. Add lines 5 through 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Subtract line 20 from line 3 and/or line 4. If result is a (loss), see instructions to find out if you must file Form 6198 . . . . . . . . . . . . . . . 21 3 22 Deductible rental real estate loss after limitation, if any, )( ) on Form 8582 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 ( )( 23a 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 3 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 3 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 II, III, 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 instructions.
DAA
25
26
(
)
3
Schedule E (Form 1040) 2014
Schedule E (Form 1040) 2014
Attachment Sequence No.
Name(s) shown on return. Do not enter name and social security number if shown on other side.
ARTHUR KOENIG
Caution. The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1.
Part II
13
Page
2
Your social security number
154-32-7873
Income or Loss From Partnerships and S CorporationsNote. 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 (e) on line 28 and attach Form 6198. See page E-1.
27 Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations, a prior year 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
(b) Enter P for (c) Check if partnership; S foreign for S corporation partnership
(a) Name
X
Yes
No
(d) Employer identification number
(e) Check if any amount is not at risk
See Statement
A B C D
Passive Income and Loss (f) Passive loss allowed (attach Form 8582 if required)
A B C D 29a b 30 31 32
Nonpassive Income and Loss
(g) Passive income from Schedule K-1
(h) Nonpassive loss from Schedule K-1
(i) Section 179 expense deduction from Form 4562
Totals 2,658 Totals 1,283 254 Add columns (g) and (j) of line 29a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Add columns (f), (h), and (i) of line 29b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total partnership and S corporation income or (loss). Combine lines 30 and 31. Enter the result here and include in the total on line 41 below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part III
(j) Nonpassive income from Schedule K-1
71 30 31 (
2,729 1,537 )
32
1,192
Income or Loss From Estates and Trusts
33
(b) Employer identification number
(a) Name
A B Passive Income and Loss (c) Passive deduction or loss allowed (attach Form 8582 if required)
A B 34a b 35 36 37
38
43
DAA
(f) Other income from Schedule K-1
35 36 (
)
37
Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)—Residual Holder (a) Name
(b) Employer identification number
(c) Excess inclusion from Schedules Q, line 2c (see page E-8)
(d) Taxable income (net loss) from Schedules Q, line 1b
Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below
Part V 40 41 42
(e) Deduction or loss from Schedule K-1
Totals Totals Add columns (d) and (f) of line 34a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Add columns (c) and (e) of line 34b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total estate and trust income or (loss). Combine lines 35 and 36. Enter the result here and include in the total on line 41 below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part IV
39
Nonpassive Income and Loss
(d) Passive income from Schedule K-1
..................
(e) Income from Schedules Q, line 3b
39
Summary
Net farm rental income or (loss) from Form 4835. Also, complete line 42 below
...................................
Total income or (loss). Combine lines 26, 32, 37, 39, & 40. Enter the result here & on Form 1040, line 17, or Form 1040NR, line 18 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 1120S), box 17, code U; and Schedule K-1 (Form 1041), line 14, code F (see instructions) . . . . . . . . Reconciliation for real estate professionals. If you were a real estate professional (see page E-2), enter the net income or (loss) you reported anywhere on Form 1040 or Form 1040NR from all rental real estate activities in which you materially participated under the passive activity loss rules . . . . . . . . . . .
*Loss limited by basis
40 41
1,195
42
43 Schedule E (Form 1040) 2014
KOENIGA 01/25/2017 11:37 AM
Form
4797
Department of the Treasury Internal Revenue Service
Sales of Business Property
OMB No. 1545-0184
Attach to your tax return. Information about Form 4797 and its separate instructions is at www.irs.gov/form4797.
ARTHUR KOENIG
(a) Description
1
Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From Other Than Casualty or Theft—Most Property Held More Than 1 Year (see instructions) Depreciation allowed or allowable since acquisition
(e)
2
(b)
of property
Date acquired (mo., day, yr.)
(c) Date sold (mo., day, yr.)
Gross sales price
(d)
From K1
Cost or other basis, plus improvements and expense of sale (f)
(g) Gain or (loss)
Subtract (f) from the sum of (d) and (e)
-121
PTP Adjustment 3 4 5 6 7
8 9
-1
Gain, if any, from Form 4684, line 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Section 1231 gain from installment sales from Form 6252, line 26 or 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Section 1231 gain or (loss) from like-kind exchanges from Form 8824 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Gain, if any, from line 32, from other than casualty or theft . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows: . . . . . . . . . . . . . . . . . . . Partnerships (except electing large partnerships) and S corporations. Report the gain or (loss) following the instructions for Form 1065, Schedule K, line 10, or Form 1120S, Schedule K, line 9. Skip lines 8, 9, 11, and 12 below. Individuals, partners, S corporation shareholders, and all others. If line 7 is zero or a loss, enter the amount from line 7 on line 11 below and skip lines 8 and 9. If line 7 is a gain and you did not have any prior year section 1231 losses, or they were recaptured in an earlier year, enter the gain from line 7 as a long-term capital gain on the Schedule D filed with your return and skip lines 8, 9, 11, and 12 below. Nonrecaptured net section 1231 losses from prior years (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Subtract line 8 from line 7. If zero or less, enter -0-. If line 9 is zero, enter the gain from line 7 on line 12 below. If line 9 is more than zero, enter the amount from line 8 on line 12 below and enter the gain from line 9 as a long-term 9 capital gain on the Schedule D filed with your return (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II
-122
Ordinary Gains and Losses (see instructions)
10
Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less):
11 12 13 14 15 16 17 18
Loss, if any, from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gain, if any, from line 7 or amount from line 8, if applicable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gain, if any, from line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net gain or (loss) from Form 4684, lines 31 and 38a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary gain from installment sales from Form 6252, line 25 or 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordinary gain or (loss) from like-kind exchanges from Form 8824 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Combine lines 10 through 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For all except individual returns, enter the amount from line 17 on the appropriate line of your return and skip lines a and b below. For individual returns, complete lines a and b below: If the loss on line 11 includes a loss from Form 4684, line 35, column (b)(ii), enter that part of the loss here. Enter the
a
27
154-32-7873
Enter the gross proceeds from sales or exchanges reported to you for 2014 on Form(s) 1099-B or 1099-S (or substitute statement) that you are including on line 2, 10, or 20 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part I
Attachment Sequence No.
Identifying number
Name(s) shown on return
1
2014
(Also Involuntary Conversions and Recapture Amounts Under Sections 179 and 280F(b)(2))
-122)
11 ( 12 13 14 15 16 17
part of the loss from income-producing property on Schedule A (Form 1040), line 28, and the part of the loss from property used as an employee on Schedule A (Form 1040), line 23. Identify as from "Form 4797, line 18a." See 18a instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Redetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Form 1040, line 14 18b For Paperwork Reduction Act Notice, see separate instructions.
-122
-122
Form
4797 (2014)
There are no amounts for Page 2
DAA
KOENIGA KOENIG, ARTHUR 154-32-7873
1/25/2017 11:37 AM
New York Statements Federal Schedule E, Page 2, Line 28
Name P For S Ptr
EIN
EAST VILLAGE AT 2ND AVENUE PARTNERS P 20-4113159 TEK KING LLC P 20-4570247 LEGACY RESERVES P 16-1751069 ENBRIDGE ENERGY PTRS LP P 39-1715850 BOARDWALK PIPELINE P 20-3265614 NATURAL RESOURCE P 35-2164875 AMERIGAS PTRS P 23-2787918 TC PIPELINES P 52-2135448 ENTERPRISE PRODUCTS PTRS P 76-0568219 TEPPCO PARTNERS P 76-0291058 ATLAS PIPELINES P 23-3011077 EL PASO PIPELINES EDPA P 26-1789784 NUSTAR ENERGY P 74-2956831 WILLIAMS PIPELINE P 26-0834035 INERGY LP EDPA P 43-1918951 MARKWEST ENERGY EDPA P 27-0005456 PLAINS ALL AMERICAN PIPELINE P 76-0582150 SUNOCO LOGISTICS P 23-3096839
Not at Risk
Passive Loss $
Passive Income $
Nonpass Loss
1,541 $
$
220 9 2 3
553
22
17 * * 252
Sec 179 Deduct
Nonpass Income $
KOENIGA KOENIG, ARTHUR 154-32-7873
1/25/2017 11:37 AM
New York Statements Federal Schedule E, Page 2, Line 28 (continued)
Name P For S Ptr SUBURBAN PROPANE PTRS
EIN
Not at Risk
Passive Loss
22-3410353
P
73-1564280
3
P
73-1599053
92
P
143
P
73-1493906 EDPA 93-1120873
P
23-2432497
11
P P
51-0411678 EDPA 03-0567133
P
20-2485124
P Section 59(e)(2) expensed P WESTERN GAS PTRS P TARGA RESOURCES PTRS P RENTECH NITROGEN PARTNERS P GENESIS ENERGY LP P PVR PARTNERS P SUBURBAN PROPANE P ATLAS ENERGY LP P
65-1177591
MAGELLAN MIDSTREAM ENERGY TRANSFER PTRS ONEOK PARTNERS BUCKEYE PARTNERS COPANO ENERGY DCP MIDSTREAM WILLIAMS PARTNERS LP LINN ENERGY
$
Nonpass Loss
P
ALLIANCE RESOURCES
$
Passive Income 979 $
$
Nonpass Income $
125
6 25 71
65-1177591
62
26-1075808 EDPA 65-1295427 45-2714747 EDPA 76-0513049
28
23-3087517 22-3410353 43-2094238
Sec 179 Deduct
6 PTP
KOENIGA KOENIG, ARTHUR 154-32-7873
1/25/2017 11:37 AM
New York Statements Federal Schedule E, Page 2, Line 28 (continued)
Name P For S Ptr CRESTWOOD MIDSTREAM
EIN
Not at Risk
Passive Loss
Passive Income
P
20-1647837
PTP $
P
57-6218917
PTP
P
76-0380342
PTP
P Section 59(e)(2) expensed P NORTHERN TIER P LIN MEDIA P ELLINGTON FINNCIAL P Emerge Energy Services P OCH-ZIFF CAPITAL P FORTRESS INVESTMENTGROUP P Total
76-0380342
PTP
68
76-0380342
PTP
5
80-0763623
PTP
90-0935925
PTP
COMPASS DIVERSIFIED KINDER MORGAN PYA - PTP Activity
6 $
Nonpass Loss
Sec 179 Deduct
Nonpass Income
$
$
$
2,658 $
254 $
0 $
17
26-0489289 90-0832937 26-0535783 20-5837959 $
1,283 $
71
KOENIGA KOENIG, ARTHUR 154-32-7873
1/25/2017 11:37 AM
New York Statements
NY Partner's Basis Worksheet Page 1 - Line 23 Description 2014 Share of Partnership Liabilities (Sch K-1 (1065) Item K) 1. Nonrecourse 2. Qualified nonrecourse financing 3. Recourse 4. 2014 Total share of partnership liabilities. Combine lines 1 through 3. 2013 Share of Partnership Liabilities (Sch K-1 (1065) Item K) 5. Nonrecourse 6. Qualified nonrecourse financing 7. Recourse 8. 2013 Total share of partnership liabilities. Combine lines 5 through 7. 9. Subtract line 8 from line 4 10. Partnership liabilities assumed during the tax year 11. Decrease in share of partnership liabilities. Combine lines 9 and 10.
Amount $
Amount $
79,083 79,083
82,662 82,662 -3,579
-3,579
KOENIGA 01/25/2017 11:37 AM
IT-201
Form Name
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873 New York State
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22.
2015
New York Estimated Tax Payments Worksheet
2014 New York adjusted gross income . . . . . . . . . . . . . . . . 2014 Deductions and exemptions . . . . . . . . . . . . . . . . . . . . . Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Expected increase or decrease . . . . . . . . . . . . . . . . . . . . . . . Estimated New York State taxable income . . . . . . . . . . . . Figure (a) NYS tax on line 5 amount . . . . . . . . . . . . . . . . . tax: (b) NYC/Yonkers resident tax . . . . . . . . . . . . . . . . . NYS and NYC household credit . . . . . . . . . . . . . . . . . . . . . . . Subtract line 7 from line 6a or 6b . . . . . . . . . . . . . . . . . . . . . . Other NYC taxes and Yonkers py tax . . . . . . . . . . . . . . . . . Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . NYS and NYC nonrefundable credits . . . . . . . . . . . . . . . . . NYS (line 8 - 11)/ NYC (Line 10 - 11) . . . . . . . . . . . . . . . . . . Yonkers nonresident earnings tax . . . . . . . . . . . . . . . . . . . . . Total tax before other New York State tax . . . . . . . . . . . . . Other New York State/City tax . . . . . . . . . . . . . . . . . . . . . . . . Total estimated state and city tax . . . . . . . . . . . . . . . . . . . . . Refundable credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . New York State/City estimated tax . . . . . . . . . . . . . . . . . . . . Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Adjustments to current year liability . . . . . . . . . . . . . . . . . . . Adjusted totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter 100% of tax shown on return (110% if NYAGI > $150000, . . . . . . or if MFS, > $75000) (Declaration = 1 or 3 only) . . . . . . . . . . . . . . . .
23. Enter the larger of line 21 or 22 . . . . . . . . . . . . . . . . . . . . . . . 24. Estimate of income tax to be withheld . . . . . . . . . . . . . . . . . 25. Balance. If any column amount on this line is less than $300, no payment is required at this time. . . . . . . . . . . . 26. Less: Next year's estimates already paid . . . . . . . . . . . . . 27. Less: Overpayment applied . . . . . . . . . . . . . . . . . . . . . . . . . . 28. Rounding amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Estimated tax payments due . . . . . . . . . . . . . . . . . . . . . . . 29a. MTA Estimated Worksheet 29b. MTA Estimates paid . . . . . . 29c. MTA Estimates due . . . . . . .
Voucher Number Due Date 04-15-15 1 .
New York State 15.
City of New York
City of Yonkers
1. 2. 3. 4. 5. 6a.
11. 12.
6b. 7. 8. 9. 10. 11. 12.
14. 15. 16. 17. 18. 19. 20. 21.
14. 15. 16. 17. 18. 19. 20. 21.
19. 20. 21.
22. 23. 24.
22. 23. 24.
22. 23. 24.
25. 26. 27. 28. 29.
933. 25.
25. 26. 27. 28. 29.
7. 8.
6b.
9.
13.
16.
26. 918. 27. 28. 15. 29.
City of New York 0.
City of Yonkers 0.
MCTMT
0.
Total Amount 15.
2 .
06-15-15
0.
0.
0.
0.
3 .
09-15-15
0.
0.
0.
0.
4 .
01-15-16
0.
0.
0.
0.
Record of Payments Made First estimate voucher
................................................................
Second estimate voucher Third estimate voucher Fourth estimate voucher
.............................................................
............................................................... ..............................................................
Date Paid
Amount Paid
KOENIGA 01/25/2017 11:37 AM
Form
IT-201/203
New York Subtraction Adjustment Limitation Worksheet
2014
(For taxpayers with limited itemized deductions) Name
ARTHUR KOENIG
Taxpayer Identification Number
154-32-7873
Part I - Long-term Care Adjustment 1. 2. 3. 4. 5.
Amount of long-term care premiums included on federal Schedule A, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount from federal Schedule A, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Divide line 1 by line 2 and carry the result to four decimal places . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount from federal Schedule A, line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiply line 4 by line 3 and enter on line 10 below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1. 2. 3. 4. 5.
Part II - Subtraction Adjustment Limitation and Other Subtraction Adjustments 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.
Enter amount from federal itemized deduction worksheet, line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. Enter amount from federal itemized deduction worksheet, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Divide line 1 by line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Amount of state, local, and foreign income taxes from federal Schedule A, lines 5 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . 4. Amount of subtraction adjustments B, C, and, E included in federal itemized deductions . . . . . . . . . . . . . . . . . . . . . . . . . 5. Add line 4 and line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Multiply line 6 by line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. Enter any other subtraction adjustments to itemized deductions, excluding portion reported on line 5 . . . . . . . . . . . . 9. Enter the amount of the Long-Term Care adjustment from Part I, line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Add lines 8, 9, and 10. Enter the total on Form IT-201-D or IT-203-D, line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
585. 81,880. 0.0071 19,134. 19,134. 136. 18,998. 18,998.
KOENIGA 01/25/2017 11:37 AM
Form
IT-201/203
Name
2014
New York Itemized Deduction Adjustment Worksheet
ARTHUR KOENIG
Tp SSN
Form IT-201 or Form IT-203, New York Adjusted Gross Income: 1. 2. 3. 4. 5. 6.
154-32-7873
$100000 or less, leave line 13 of Form IT-201-D or line 14 of Form IT-203-D blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. More than $100000 but not more than $475000: Use Worksheet A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. More than $475000 but not more than $525000: Use Worksheet B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. More than $525000, but not more than $1000000, enter 50% of Form IT-201-D, line 12 on line 13 or 50% of IT-203-D, line 13 on line 14 4. More than $1000000: Use Worksheet C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. More than $10000000: Use Worksheet D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
Worksheet A: 1. New York adjusted gross income from Form IT-201 or IT-203 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. If filing status = 1 or 3, enter $100000; if filing status = 4, enter $150000; if filing status = 2 or 5, enter $200000 . . 3. Subtract line 2 from line 1. If line 2 > line 1, leave Form IT-201-D line 13 or IT-203-D line 14 blank; Do not continue with the worksheet. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Enter the lesser of line 3 or $50000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Divide line 4 by $50000 and carry result to four decimal places . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Enter 25% of Form IT-201-D line 12 or IT-203-D line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Multiply line 5 by line 6. Transfer this amount to Form IT-201-D line 13 or IT-203-D line 14. . . . . . . . . . . . . . . . . . . . . .
X
1. 2.
235,801. 100,000.
3. 4. 5. 6. 7.
135,801. 50,000. 1.0000 15,574. 15,574.
Worksheet B: 1. 2. 3. 4. 5.
Enter the excess of New York adjusted gross income over $475000 (Cannot exceed $50000) . . . . . . . . . . . . . . . . . . . Divide line 1 $50000 and carry the result to four decimal places . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter 25% of Form IT-201-D line 12 or IT-203-D line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiply line 2 by line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Add lines 3 and 4. Transfer this amount to Form IT-201-D line 13 or IT-203-D line 14. . . . . . . . . . . . . . . . . . . . . . . . . . .
1. 2. 3. 4. 5.
Worksheet C: 1. Enter the amount from Form IT-201-D line 12 or IT-203-D line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Enter 50% of Form IT-201-D or IT-203-D line 4 (Gifts to charity) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Subtract line 2 from line 1. Transfer this amount to Form IT-201-D line 13 or IT-203-D line 14 . . . . . . . . . . . . . . . . . . .
1. 2. 3.
Worksheet D: 1. Enter the amount from Form IT-201-D line 12 or IT-203-D line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Enter 25% of Form IT-201-D or IT-203-D, page 2 line 4 (Gifts to charity) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Subtract line 2 from line 1. Transfer this amount to Form IT-201-D line 13 or IT-203-D line 14 . . . . . . . . . . . . . . . . . . .
1. 2. 3.
Standard Deduction and Itemized Deduction Comparison: (If federal itemized deductions are used) 1. Standard deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Itemized deduction: (Residents) a. Total federal itemized deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a. b. State, local, foreign taxes, general sales tax and other subtraction adjustmentsb. c. Subtract line b from line a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c. d. Addition adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d. e. Add lines c and d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e. f. Itemized deduction adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f. g. Subtract line f from line e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . g. h. College tuition itemized deduction (Divide line g by line e, multiply by Form IT-272, line 3) h. 2. Add lines g and h. This is your New York itemized deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Itemized deduction:(Part-year and nonresidents) 81,295. a. Total federal itemized deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a. 18,998. b. State, local, foreign taxes, general sales tax and other subtraction adjustmentsb. 62,297. c. Subtract line b from line a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c. d. College tuition itemized deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d. e. Addition adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e. 62,297. f. Add lines c, d and e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f. 15,574. g. Itemized deduction adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . g. 3. Subtract line g from line f. This is your New York itemized deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Amount by which standard deduction exceeds allowable itemized deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
7,800.
2.
3. 4.
46,723. -38,923.
KOENIGA 01/25/2017 11:37 AM
Form
IT-201/203
Name
ARTHUR KOENIG Form:
2014
New York State Tax Computation Worksheets
(For taxpayers with adjusted gross income or taxable income greater than tax table thresholds) Taxpayer Identification Number
Form IT-203
154-32-7873
New York State Tax Rate Schedule and Computation Worksheets
Tax Rate Schedule: (*Also calculates for worksheets) If adjusted gross income $104,600 but MFJ/QW ($313,850 but /= $154,600 enter on line 9 and skip lines 4-8)
4. 5. 6. 7. 8. 9.
(If AGI >/= MFJ/QW ($363,850), Single/MFS ($1,096,350), HoH ($1,619,550)
Tax calculated on line 2 based on rate schedule* . 4. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . 5. Excess of line 1 over $104,600 . . . . . . . . . . . . . . . 6. Divide line 6 by $50,000 . . . . . . . . . . . . . . 7. Multiply line 5 by line 7 . . . . . . . . . . . . . . . . . . . . 8. Add lines 4 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . 9.
enter on line 11 and skip lines 4-10)
4. Tax calculated on line 2 based on rate schedule* 4. 5. Subtract line 4 from line 3 . . . . . . . . . . . . . . . 5. 6. Enter: MFJ/QW $976, . . . . . . . . . . . . . . . . . . . . . . 6. Single/MFS if Taxable $209,250 enter $905
12,574.
Tax Computation Worksheets 2, 6, 9:
HoH if Taxable $261,550 enter $1229
7. Subtract line 6 from line 5 . . . . . . . . . . . . . . . 8. Excess of line 1 > MFJ/QW ($313,850), . . . . . . . . .
If AGI: MFJ/QW (>$156,900 but $209,250, but $261,550 but MFJ/QW ($156,900 but not >$313,850), Single/MFS ($209,250), HoH ($261,550) 10. Multiply line 7 by line 9 .................. 1. New York adjusted gross income . . . . . . . . . 1. 11. Add lines 4, 6, and 10 . . . . . . . . . . . . . . . . . . . 2. Taxable income . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Multiply ln 2 by MFJ/QW 6.65%, Single/MFS/HoH 6.85% 3. (If AGI >/= MFJ/QW ($206,900), Single/MFS ($259,250), HoH ($311,550) enter on line 11 and skip lines 4-10)
4. 5. 6. 7. 8.
Tax calculated on line 2 based on rate schedule* . 4. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . 5. Enter: MFJ/QW $662, Single/MFS $487, HoH $706 . . . . 6. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . 7. Excess of line 1 > MFJ/QW ($156,900), Single/MFS ($209,250) 8. HoH ($261,550)
9. Divide line 8 by $50,000 . . . . . . . . . . . . . . . . . . 10. Multiply line 7 by line 9 . . . . . . . . . . . . . . . . . . . . 11. Add lines 4, 6, and 10 . . . . . . . . . . . . . . . . . . . . .
Filing Status: (Used for this calculation)
9. 10. 11.
7. 8.
Tax Computation Worksheet 4:
9. 10. 11.
If AGI> MFJ/QW $2,092,800
1. New York adjusted gross income . . . . . . . 2. Taxable income . . . . . . . . . . . . . . . . . . . . . . . . . 3. Multiply line 2 by 8.82% . . . . . . . . . . . . . . . . .
1. 2. 3.
(If AGI >/= $2,142,800 enter on line 11 and skip lines 4-10)
4. Tax calculated on line 2 based on rate schedule* 4. 5. Subtract line 4 from line 3 . . . . . . . . . . . . . . . 5. 6. Enter: If Taxable income $156,900 but $313,850 enter $1604
7. 8. 9. 10. 11.
Subtract line 6 from line 5 (if less than zero, enter 0)7. Excess of line 1 over $2,092,800 . . . . . . . . . . . . . 8. Divide line 8 by $50,000 . . . . . . . . . . . . . . . . 9. Multiply line 7 by line 9 . . . . . . . . . . . . . . . . . . 10. Add lines 4, 6, and 10 . . . . . . . . . . . . . . . . . . . 11.
......................................................................
1-Single
KOENIGA 01/25/2017 11:37 AM
Form
IT-203 New York for New Jersey Nonresident Income and Tax Worksheet
2014
(For New Jersey Schedule A calculation only) Name
ARTHUR KOENIG
Taxpayer Identification Number
154-32-7873
In General: Income and tax display as calculated according to New Jersey Publication GIT-3. Calculated amounts appearing on this worksheet transfer to New Jersey for use in calculating Schedule A. Review New Jersey Publication GIT-3 (B) and GIT-3 (W). * New Jersey does not permit losses in one category of income to offset another category of income. If the New York amount is a net loss, the loss is included in double taxed income. New York does permit losses to offset another category of income. If both worldwide and New York amounts are income, the lower of the two is considered double taxed income. If the worldwide amount is a net loss and the New York amount is income, zero appears in double taxed income. Calculation assumes New Jersey income more closely follows worldwide income resulting in disallowance of the loss on the New Jersey return. ** Default calculation is zero. Either nonresident return amount generally reduced to zero or not able to determine double-taxed amount. Other adjustments may be necessary as the definition of a category of income may not be the same for New York and New Jersey. Double Taxed New York State (Form IT-203): Income 1. Wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Taxable interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Taxable refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. N/A 5. Alimony received** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Net business and farm income or loss* . . . . . . . . . Worldwide New York 6. 58,587. New York 7. Net capital and other gain or loss* . . . . . . . . . . . . . . Worldwide 7. 8. Taxable amount of IRA distributions** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 1,196. 9. Taxable amount of pension or annuity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 1,195. New York 1,541. 10. 1,195. 10. Rent, royalty, partnership, S corporation and trust* . . . . . . . . . . Worldwide 11. Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. N/A 12. Taxable amount of social security benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. N/A 13. Other income or loss* . . . . . . . . . . . . . . . . . . . . . . . . . . . Worldwide New York 13. 2,391. 14. Add lines 1 through 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. New York source federal adjustments to income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 2,391. 16. New York source double-taxed federal AGI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Additions also taxed by New Jersey** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. Subtractions other than taxable refunds or social security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. Other adjustment to double-taxed income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Income actually taxed by New York and New Jersey. Combine lines 16 through 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21. Lower of New York adjusted gross income (from Form IT-203, page 2, New York Source) or line 20 above. . . . . . . . . . . .
17. 18. 19. 20. 21.
22. Base tax from Form IT-203 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,195. / Federal 235,801. 23. Income percentage from IT-203 (1.0000 or less) . . . . Line 21 24. Allocated New York State tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25. Less nonrefundable credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26. Less refundable credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. Other adjustment to tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28. Actual tax paid to New York State as calculated for New Jersey Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22. 23. 24. 25. 26. 27. 28.
1,196. 1,195. 1,195. Tax
Yonkers and Unincorporated Business Tax (Forms Y-203 and NYC-202): 29. Income taxed by Yonkers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. 30. Tax paid to Yonkers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30. 31. Income taxed by New York City (Unincorporated Business Tax) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31. 32. Tax paid to New York City (Unincorporated Business Tax) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32.
12,574. 0.0051 64.
64. Other
KOENIGA 01/25/2017 11:37 AM
Form
IT-203
2014
New York Partner's Basis Worksheet Page 1 (for part-year and nonresident taxpayers)
Name
ARTHUR KOENIG
Activity EAST VILLAGE AT Type Other Passive
Taxpayer Identification Number
2ND AVENUE PARTNERS
154-32-7873 EIN 20-4113159 1 K1 Unit
1. Beginning of year basis. Per IRC 705(a)(2) do not enter an amount below zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increases to basis: 2. Capital contributions: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Capital contributions: Property (Adjusted basis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Increase in share of partnership liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Ordinary business income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 1,541 6. Net rental real estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Other net rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Net short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Net 28% rate capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net section 1231 gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Tax-exempt interest and other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Excess of deductions for depletion over basis of property (Other than oil and gas) . . . . . . . . . 17. 18. Other increases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19. Total increases to basis. Combined lines 2 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Adjusted basis before items decreasing basis. Add line 1 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decreases to basis: 1,225 21. Distributions: Cash and marketable securities (Schedule K-1 (1065), Box 19 A) . . . . . . . . . . . 21. 22. Distributions: Property (Adjusted basis) (Schedule K-1 (1065), Box 19 B) . . . . . . . . . . . . . . . . . . 22. 3,579 23. Decrease in share of partnership liabilities . . . . . . . . . . . . . . . . . . . See 23. . . . . . . . . .Statement .................... 4,804 24. Total distributions. Combine lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Nondeductible noncapital expenses (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . 25. . . . . . . . . . . . . . . . . . . . . . 0 .. 26. Oil and gas property depletion deduction up to adjusted basis of property . . . . . . . . . . . . . . . . . 26. 27. Other decreases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. 28. Total decreases to basis except items of loss and deductions. Combine lines 24 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Adjusted basis before items of loss or deductions (Subtract line 28 from line 20. Do not enter less than zero) . . . . . . . . . . . . 30. Partnership losses and deductions applied against basis. (See Partner's Basis Worksheet Page 2) . . . . . . . . . . . . . . . . . . . . . 31. Basis at the end of the year. (Subtract line 30 from line 29. Do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
33,589
19. 20.
1,541 35,130
28. 29. 30. 31.
4,804 30,326
32. 33. 34.
4,804 35,130
30,326
Gain Recognized on Distributions 32. Total distributions less property distributions. Subtract line 22 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. Adjusted basis before items decreasing basis (Line 20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34. Gain recognized on excess distributions. (Subtract line 33 from line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Schedule E page 2, ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Schedule D, short-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Schedule D, long-term capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Gain recognized on appreciated property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. Total gain recognized on distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
35. 36.
KOENIGA 01/25/2017 11:37 AM
Form
IT-203
2014
New York Partner's Basis Worksheet Page 2 (for part-year and nonresident taxpayers)
Name
Taxpayer Identification Number
ARTHUR KOENIG EAST VILLAGE AT 2ND AVENUE PARTNERS Other Passive
154-32-7873 20-4113159 1
Activity Type
Suspended Amount Nondeductible noncap exp Nondeductible expenses Cash contributions (50%) Cash contributions (30%) Noncash contrib (50%) Noncash contrib (30%) Cap gain prop 50% (30%) Cap gain prop (20%) Foreign taxes Total nonded noncap exp
Ptrship losses and deductions Ordinary business loss Net rental real estate loss Other net rental loss Short-term capital loss Long-term capital loss 28% capital loss Section 1231 loss Ordinary business gain/loss Other portfolio loss 1256 contracts/straddles Other losses - Schedule E Other losses - 1040 pg 1 Section 179 expense Portfolio deduct (2% floor) Portfolio deduct (Other) Investment interest expense Depletion Deductions-royalty income Intang drilling expensed Preproductive period exp Commercial revital ded Reforestation expense ded Other deductions Total losses and deductions
Current Year
Total Loss
EIN K1 Unit
Percent
Allowed Loss
Disallowed Loss Carryforward
KOENIGA 01/25/2017 11:37 AM
Form
IT-203
Name Entity Name Activity
New York K-1 Reconciliation Worksheet - Schedule E, B, D, Form 4797 (For part-year and nonresident taxpayers)
ARTHUR KOENIG
EAST VILLAGE AT 2ND AVENUE PARTNERSEIN 20-4113159
2014
Taxpayer Identification Number 154-32-7873 1 Screen K1 K1 Unit Entire disposition of activity Disallowed PY Suspended Disallowed Tax At-risk Limitation Passive Loss Loss Limitation Return
Partnership Passive Activity Type Other Passive
Current Year Amount
PY Suspended Basis Loss
Disallowed Basis Limitation
Entity Type
PY Suspended At-risk Loss
Schedule E page 2 Ordinary business income or -loss Net rental real estate income or -loss Other net rental income or -loss Guaranteed payments Section 179 expense Disallowed Section 179 expense Depletion Section 59(e)(2) expenditures Preproductive period expense Commercial revitalization deduction Reforestation expense deduction Other deductions Unreimbursed expenses Other income or loss - Schedule E Debt financed acquisition Dependent care benefits
Total Schedule E page 2 Schedule E page 1 Royalties Deductions-royalty income Depletion
Total Schedule E page 1 Schedule B Interest Income Tax-exempt interest income Dividend Income Qualified dividends (1040, Page 1)
Schedule D and Form 6781 Short-term capital gain or -loss Long-term capital gain or -loss 28% capital loss Section 1256 contracts and straddles
Form 4797 Form 4797 Part I Form 4797 Part II Sections 179 and 280F recapture
1,541
1,541
1,541
KOENIGA 01/25/2017 11:37 AM
New York K-1 Reconciliation Worksheet - Form 4684, Schedule SE, Misc, Credits 2014 (For part-year and nonresident taxpayers) ARTHUR KOENIG Name Taxpayer Identification Number 154-32-7873 Entity Type Partnership 1 Entity Name EAST VILLAGE AT 2ND AVENUE PARTNERSEIN 20-4113159 Screen K1 K1 Unit Form
IT-203
Activity Current Year Amount
Passive Activity Type Other Passive PY Suspended Disallowed PY Suspended Disallowed Basis Loss Basis Limitation At-risk Loss At-risk Limitation
PY Suspended Passive Loss
Entire disposition of activity Disallowed Tax Loss Limitation Return
Form 4684 Form 4684 Lt loss trade/business Form 4684 Lt loss income producing Form 4684 long-term gain Form 4684 St loss income producing
Schedule SE Net earnings from self-employment Gross farming or fishing income Gross nonfarm income
Miscellaneous and Basis Worksheet Self-employed medical insurance Shareholder med ins not on Form W2 Other tax-exempt income Nondeductible expenses Cash and marketable security distrib Property distributions Repayment of shareholder loans Dependent care benefits (Form 2441)
Credits
1,225
1,225
KOENIGA 01/25/2017 11:37 AM
Form
IT-201/203
New York Interest and Dividend Reconciliation Report
Name
2014
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873 Description
Adjustment for Municipal Obligations RBC CAPITAL MKTS 66868 RBC CAPITAL MKTS 6868 FIDELITY 862 Total Adjustment for Municipal Obligations.....
Federal or Resident Amount
Part-Year or Nonresident Amount
142. 162. 4,574. 4,878.
0. 0. 0. 0.
33. 238. 1,249. 5,851. 25. 16,404. 1. 1. 1. 1. 1. 1. 50. 36. 3. 23,895.
0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0.
1 of 2 Federal or Resident Amount
Part-Year or Nonresident Amount
Taxable Interest Income WELLS FARGO BANK FOLIO INVESTMENTS RBC CAPITAL MKTS 66868 RBC CAPITAL MKTS 6868 PROVIDENT BANK FIDELITY 862 EAST VILLAGE AT 2ND AVENUE PARTNERS NATURAL RESOURCE AMERIGAS PTRS MARKWEST ENERGY PLAINS ALL AMERICAN PIPELINE SUNOCO LOGISTICS SUBURBAN PROPANE PTRS ENERGY TRANSFER PTRS GENESIS ENERGY LP Total Taxable Interest Income..................
Page
Summary
Total Adjustment for Municipal Obligations Total Taxable Interest Income Total Taxable Ordinary Dividend Income Note: Report does not include income from Form 8814 or allocated instate amounts from Form 8621.
4,878. 23,895. 17,353.
0. 0. 0.
KOENIGA 01/25/2017 11:37 AM
Form
IT-201/203
New York Interest and Dividend Reconciliation Report
Name
2014
Taxpayer Identification Number
ARTHUR KOENIG
154-32-7873 Description
Taxable Ordinary Dividend Income AMERICAN CENTURY ATT COCA COLA EXXON ITT INDUSTRIES OPPENHEIMER T ROWE CAPITAL T ROWE EQUITY) VANGUARD EQUITY VERIZON SCOTTTRADE FOLIO INVESTMENTS RBC CPITALMARKETS 6865 RBC CPITALMARKETS 6868 FIDELITY #862 PRUDENTIAL MARKWEST ENERGY SUNOCO LOGISTICS ENERGY TRANSFER PTRS OCH-ZIFF CAPITAL FORTRESS INVESTMENTGROUP Total Taxable Ordinary Dividend Income.........
Federal or Resident Amount
Part-Year or Nonresident Amount
92. 308. 1,200. 86. 2. 159. 186. 1,372. 1,607. 87. 1,806. 5,535. 3,062. 597. 1,116. 67. 13. 13. 42. 1. 2. 17,353.
0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0.
2 of 2 Federal or Resident Amount
Part-Year or Nonresident Amount
Page
See page 1
Summary
Note: Report does not include income from Form 8814 or allocated instate amounts from Form 8621.
KOENIGA 01/25/2017 11:37 AM
Form
IT-203
New York Nonresident Two Year Comparison Report
Name
Taxpayer Identification Number
Payments
Tax
Income
ARTHUR KOENIG
154-32-7873 2013
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22.
2013 & 2014
Total federal income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total New York State income . . . . . . . . . . . . . . . . . . . . . . . Income allocation factor New York State source income . . . . . . . . . . . . . . . . . . . Itemized or standard deduction . . . . . . . . . . . . . . . . . . . . . Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxable income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax on taxable income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Nonrefundable credits prior to allocation . . . . . . . . . . . . Income tax before allocation . . . . . . . . . . . . . . . . . . . . . . . . Income tax after allocation . . . . . . . . . . . . . . . . . . . . . . . . . . Nonrefundable credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net tax Refundable credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Income tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Estimates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Penalties and interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net tax due or -refund
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22.
2014
Differences
169,086. 179. 0.11 % 179. 45,197.
235,801. 1,541. 0.65 % 1,541. 46,723.
123,889. 8,239.
189,078. 12,574.
65,189. 4,335.
8,239. 9.
12,574. 82.
4,335. 73.
9.
82.
73.
1,000.
-4,278. 1,000.
4,278.
1,000.
-3,278.
-4,269.
-918.
3,351.
4,278.
66,715. 1,362. 1,362. 1,526.