EFTA00791942.pdf

E 1040 U.S. Individual Income Tax Return'99 1201 4 1Oa48 No. 1545.0074 nti use Only -Do nd ‘Wite 0, SUPIO in fhb space For me0 I-IN00 31. 2014, d otM. la. year bQonnno 2014. ending See separate Instructions. 20 Your first name and initial Last name ANASTASIYA pIROOCHENKO If a joint return, spouse's first name and initial Last name Sliders social security invent Nome address number and street . It ou have a P.O. ox, see instructions. t. no. agee sure me ss, m) e A and on In. 6c are correct . • - P . treign Meas. also corrairewros below. e en hwao d you.°n or you nr sixwe Chalk 111010 jointly. wanl $3 lo go to mist nd Chiadil g a box below Foreign country name Foreign province/state/county Foreign postal code win not change your tax ct rotund. You C Spouse I LX.I Single 4 LJ Head of household (with qualifying person). If the qualifying Filing Status 2 Q Married filing jointly (even if onl one had income) person i a child but not your d pendent, enter this child's Check only 3 Q Married filing separately. Enter spouse's SSN above name he e. ► one box. and full name here. No 5 [Ti Qualifying widow(er) with dependent child Boxes crotched 6a LX.I Yourself. If someone can claim you as a dependent, do not check box 6a on Ed and Eh Exemptions b , No of celdren pa ttd 6c no. (3) Occendenrs Dependents: (2)O4pandenrs stc.:-. relationship to Mi ing iwed with you welly numbs: er trns e bi chi MSremm Last name YOu *did not Ins with Moult yo d to cli Or Separation Ism intAlEtiltaiSi If more than four dependents, see Dependents on 6c net emend above instructions and check here Ils• Q Add numbers Ones._ d Total number of exemptions claimed above r 7 Wages, salaries, bps, etc. Attach Form(s) W-2 7 Income 8a Taxable interest Attach Schedule B if required 8a 23. b Tax-exempt interest. Do not include on line 8a 8 Attach Form(s) W-2 here. Also 9a Ordinary dividends. Attach Schedule Bid required 9a attach Forms b Qualified dividends I gb W-2G and 10 Taxable refunds, credits, or offsets of slate and local income taxes 10 720. 1099-R if tax was withheld. 11 Alimony received 11 12 Business income or (loss). Attach Schedule C or C-E 12 224,790. 13 Capital gain or (loss). Attach Schedule D if equired If not required, check here 13 If you did not ► get a W-2, 14 Other gains or (losses). Attach Form 4797 14 see instructions. 15a IRA distnbutions b Taxable amount 15b 16a Pensions and annuities r 16a 5a I b Taxable amount 16b 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 18 Farm income or (loss). Attach Schedule F 18 19 Unemployment compensation 19 20a Social security benefits p 20a j P b Taxable amount 20b 21 Other income. List type and amount 21 22 Combine the amounts in the tar right column for lines 7 through 21. This is your total Income 22 225,533. ► 23 Educator expenses 23 Caron business expenses of reservist. patterning artists. and hae.baSis Slovene:int Adjusted 24 officials Attach Form 2106 or 2106-62 24 Gross 25 Health savings account deduction. Attach Form 8889 25 Income 26 Moving expenses. Attach Form 3903 26 27 Deductible part of self-employment tax. Attach Schedule SE 27 10,264. 28 Self-employed SEP, SIMPLE, and qualified plans 28 29 Self-employed health insurance deduction 29 1,828. 30 Penalty on early withdrawal of savings 30 31a Alimony paid b Recipient's SSN 31a 32 IRA deduction 32 33 Student loan interest deduction 33 34 Tuition and fees. Attach Form 8917 34 35 Domestic production activities deduction. Attach Form 8903 35 36 Add lines 23 through 35 36 12,092. 410301 17.31.14 37 Subtract line 36 from line 22. This is your adjusted gross income 37 213,441. LHA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate Instructions. Fern 1040(2014) EFTA00791942  m 104042014j ANASTAS IYA SIROOCHENKO pag‘ 2 Tax and 38 Amount from line 37 (adjusted gross income) 38 213,441. Credits 39a Check fr Iji You were born before January 2 1950, 0 Blind. Total boxes an Dorkiction la • if: 0 Spouse was born before January 2, 1950, Blind.J checked llo. 39a • People who b If your spouse itemizes on a separate return or you were a dual-status alien, check here ili. 39b check any box on line 3Sia Or 40 Itemized deductions (from Schedule A) or your standard deduction (see left margin) 40 17,600. 39b IMO° can bode/reed ass 41 Subtract line 40 from line 38 41 195,841. dependent. see InSfrucbonS 42 Exemptions. If line 38 is $152,525 or less, multiply $3,950 by the number on line 6d. Otherwise, see inst 42 3,950. 43 Taxable Income. Subtract line 42 from line 41.11line 42 is more than line 41_,_ enter -0- 43 191,891. 44 Tax. Check if any from: a Form(s)8814 b Form 4972 cLJ 44 47,182. 45 Alternative minimum tax. Attach Form 6251 45 15. • hi °Minh' Single or 46 Excess advance premium tax credit repayment Attach Form 8962 46 Married Mod 47 Add lines 44, 45, and 46 Ills. 47 47,197. sooaraieit 15.200 48 Foreign tax credit. Attach Form 1116 if required 48 Married Midi 49 Credit for child and dependent care expenses. Attach Form 2441 49 jointly a Clualllyhg 50 Education credits from Form 8863, line 19 50 wIdOwIal. SI2.400 51 Retirement savings contributions credit Attach Form 8880 51 ',nom 52 Child tax credit Attach Schedule 8812, if required 52 housalad. Ss. f00 53 Residential energy credits. Attach Form 5695 53 54 Other credits from Form' a 3800 b Q 8801 c CI 54 55 Add lines 48 through 54. These are your total credits 55 56 Subtract line 55 from line 47. If line 55 is more than line 47, enter -0- ► 56 47,197. 57 Self-employment tax. Attach Schedule SE 57 20,528. Other 58 Unreported social security and Medicare tax from Form: a 0 4137 b 0 8919 58 Taxes 59 Additional tax on IRAs, other qualified retirement plans, et. Attach Form 5329 if required 59 60a Household employment taxes from Schedule H 60a b First-time homebuyer credit repayment Attach Form 5405 if required 60b 61 Health care: Individual responsibility (see instructions) Full-year coverage El 61 62 Taxes from: a Fl Form 8959 b FA Form 8960 c Q Inst.* enter code(s) STATEMENT 2 62 69. 63 Add lines 56 through 62. This is your total tax Illio 63 67,794. Payments 64 Federal income tax withheld from Forms W-2 and 1099 64 65 2014 estimated tax payments and amount applied from 2013 return 65 4,128. If you havo a gualtyhg a Earned income credit (EIC) 66a chick Mach b Nontaxable combat pay election 166b I Schedule PIC. 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 1RRTA tax withheld 71 72 Credit for federal tax on fuels. Attach Form 4136 72 73 Credits from Farm: a02439 b geiry$49 Oaasnbld0 73 74 Add lines 64, 65, 66a, and 67 through 73. These are your total payments Pio 74 4,128. Refund 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 78a mcodep isi sea la. 5:1g Ill" c iao Mll MON Shag, Illih d rit I r '''''"`"" 77 Amount of line 75 you want applied to your 2015 estimated tax hi, In I Amount 78 Amount you owe. Subtract line 74 from tine 63. For details on how to pay, see instructions Its. 78 63,976. You Owe 79 Estimated tax penalty (see instructions) I 79 I 310. Third Party Do you want to allow another person to discuss this return with the IRS (see instructions)? I X I Yes Complete below. LJ No Designee urslo.MICHAEL B. STEIN ►(212) 868-7200 2Z(ltr wl0.1100181 Unbar penalties of perpry. I cleckve that I ham examine this halm and accompanying sonorities end statements. and to me best of my knowledge end MINT tray are true. Sign correct. and complete peciecation of prepare Minot the faxpeyeg IS based o all information 01 which prepare, has any knowledge. Here You Ognetwe Date You occupation Daytime phone horde ohtmlivn? Soh instruetioch. BART DEALER/MODEL Keep a copy Spouses strata.. If a punt rotten. both most sky. Date Pouf. • °Came on tl Me PS spit you an Ids for you' PrOteCtIcri PIC records. on It hem PrinuTypa Properer's name PrepamnawiMm Date Check it PTIN Paid salt odpkqed Preparer MICHAEL B. STEIN Use Only Fnwsnam. lii.GOLDGLIT & COMPANY, LLP Firm's Eel 499 SEVENTH AVENUE 14 SOUTH ph... (212) 868-7200 10 V.31 Da)14 FIM'S AMIN'S ►N NEW YORK, NY 10 018 SEE STATEMENT FOR INTEREST AND PENALTIES NOT INCLUDED EFTA00791943  Underpayment of Estimated Tax by 2210 OWN0.1545-0074 Font Individuals, Estates, and Trusts DOPSIIMOM MOW UMW/ ► Information about Form 2210 and its separate instructions is at wwwirs.gov/form2210 • 2014 MIACNTION Internal Royal.. Service ► Attach to Form 1040, 1040A, 1040NR, 1040NR-EZ or 1041. UnuenooNot* Names) shown on tax r turn Identifying number ANASTASIYA SIROOCHENKO Do You Have To File Form 2210? Yes Complete Ines 1 through 7 below. Is line 7 less than $1.000? Do not file Form 2210. You do not owe a penalty. IF No Complete lines 8 and 9 below. Is line 6 equal to or more than Yes You do not owe a penalty. Do not Me Form 2210 line 9? (but if box E in Part II applies, you must file page 1 of Form 2210). No You may owe a penalty. Does any box in Part II below apply? Yes 4No You must file Form 2210. Does box ES, C, or D in Part II apply? Yes ► You must figure your penalty. Do not file Form 2210. You are not required to figure your You are not required to figure your penalty because the IRS will penalty because the IRS will figure it and send you a bill for any figure it and send you a bit for any unpaid amount. If you want to unpaid amount. If you want to figure it, you may use Part III or figure it. you may use Part III or Part W as a worksheet and enter Part IV as a worksheet and enter your penalty amount on your tax your penalty amount on your tax retum, but file only page 1 of return, but do not Me Form 2210. Form 2210. I Part I I Required Annual Payment 1 Enter your 2014 tax alter credits from Form 1040, line 56 (see instructions if not filing Form 1040) 1 47,197. 2 Other taxes, including self-employment tax and, if applicable, Additional Medicare Tax and/or Net Investment Income Tax (see instructions) 2 20,597. 3 Refundable credits, including the premium tax credit (see instructions) 3 4 Current year tax. Combine tines 1, 2, and 3. If less than $1,000, stop; you do not owe a penalty. Do not file Form 2210 4 67,794. 5 Multiply line 4 by 90%(.90) I 5 I 61,015. 6 Withholding taxes. Do not include estimated tax payments (see instructions) 6 7 Subtract line 6 from line 4. If less than $1,000, stop; you do not owe a penalty. Do notfik Form 2210 7 67,794. 8 Maximum required annual payment based on prior years tax (see instructions) 8 21,748. 9 Required annual payment. Enter the smaller of line 5 or line 8 9 21,748. Next Is line 9 more than line 6? No. You do not owe a penalty. Do not file Form 2210 unless box E below applies. M Yes You may owe a penalty, but do not file Form 2210 unless one or more boxes in Part II below applies. • If box B.C. or D applies, you must figure your penalty and file Form 2210. • If box A or E applies (but not B.C. or D) file only page 1 of Form 2210. You are not required to figure your penalty; the IRS will figure it and send you a bill for any unpaid amount. If you want to figure your penalty, you may use Part III or IV as a worksheet and enter your penalty on your tax return, but file only page 1 of Form 2210. I Part I Rea8ons for Filing. Check applicable boxes. If none apply, do not file Form 2210. A Li You request a waiver(see instructions) of your entire penalty. You must check this box and file page 1 of Form 2210, but you are not required to figure your penalty. B 0 You request a waiver(see instructions) of part of your penalty. You must figure your penalty and waiver amount and file Form 2210. C Your income varied during the year and your penalty is reduced or eliminated when figured using the annualized income installment method. You must figure the penalty using Schedule Al and file Form 2210. D Your penalty is lower when figured by treating the federal income tax withheld from your income as paid on the dates it was actually withheld, instead of in equal amounts on the payment due dates. You must figure your penalty and file Form 2210. E You filed or are filing a joint return for either 2013 or 2014, but not for both years, and line 8 above is smaller than fine 5 above. You must file page 1 of Form 2210. but you are not required to figure your penalty (unless box B.C. or D applies). LHA For Paperwork Reduction Act Notice, see separate Instructions. Form 2210 (2014) 412501 12-23-14 8.1 SIROOCHENKO 2014.03000 SIROOCHENKO, ANASTASIYA SIROOCH1 EFTA00791944 Form2210(2M4) ANASTASIYA SIROOCHENKO Page 3 Regular Method (See the instructions if you aro filing Form 1040NR or 1040NR.EZ.) Payment Due Dates Section A - Figure Your Underpayment (a) (b) (e) (d) 4/15/14 6/15/14 W15/14 1/15/15 18 Required installments. If box C in Pal II applies, enter the amounts from Schedule Al, the 25. Otherwise, enter 25910 (.25) 01 line 9, Form 2210, in each column 18 5,437. 5,437. 5,437. 5,437. 19 Estimated lax paid and tax Willineld. Fa solaria (a)ertly. also Gnat the amount from line 19 al line 23. II Ikea 191s Saudi to a mOna than line IS tot all payment petiole Stop tee you do not owe a penally. Do not file Form 2210 unless you checked a box in Part II 19 4,128. Complete lines 20 through 26 of one column before going to one 20 of the next column. 20 Enter the amount, if any, from line 26 in the previous column 20 21 Add lines 19 and 20 21 22 Add Ilie amotas on Ilan 29 end 25 In Itie prevlana Catena 22 1,309. 6,746. 12,183. 23 Subtract line 22 from line 21. If zero or less, enter -0-. For column (a) only, enter the amount from line 19 23 4,128. 0. 0. 0. 24 If line 23 is zero, subtract line 21 from line 22. Otherwise, enter -0- 24 1,309. 6,746. 25 Underpayment. If line 18 is equal to or more than line 23, subtract line 23 from line 18. Then go to line 20 of the next column. Otherwise, go to line 26 ► 25 1,309. 5,437. 5,437. 5,437. 26 Overpayment. If line 23 is more than line 18, subtract line 18 from line 23. Then go to line 20 of the next column 26 ec ion F3 - Figure tole Penalty (Use the Worksheet for Form 2210. Part IV. Section B • Figure the Penalty in the instructions.) 27 Penalty. Enter the total penalty from line 14 of the Worksh et for Form 2210, Part IV, Section B - Figure the Penalty. Also include this amount on Form 1040, line 79; Form 1040A, line 51; Form 1040NR, line 76; Form 1040NR-EZ, line 26; or Form 1041, line 26. Do not file Form 2210 unless you checked a box in Part II ► 27 310. Form 2210(2014) SEE ATTACHED WORKSHEET 412491 12.2344 EFTA00791945  UNDERPAYMENT OF ESTIMATED TAX WORKSHEET I d :Itf • HH ANASTASIYA SIROOCHENKO (81 (C) iTh fi khusted Number Days [hi' Amount Balance Due Balance Due Penah4Rate -0- 04/15/14 5,437. 5,437. 04/15/14 -4,128. 1,309. 61 .000082192 7. 06/15/14 5,437. 6,746. 92 .000082192 51. 09/15/14 5,437. 12,183. 122 .000082192 122. 01/15/15 5,437. 17,620. 90 .000082192 130. Penalty Due(Sum of Column F). 310. • Date of estimated tax payment. withholding credit date or installment due date. 4175 II 05-01.14 8.3 SIROOCHENKO 2014.03000 SIROOCHENKO, ANASTASIYA SIROOCH1 EFTA00791946 SCHEDULEA Itemized Deductions 0M8 No. '545-0074 (Form 1040) Department ol Ito Ramify internal Revenue Service DR) 00. Information about Schedule A and its separate instructions is at winv.Irs.govischadulea • III0 Attach 1040. Form sequoi to 2014 Atiataimant a No.ur st., harmer Hawn on Fan 1040 ow social security mutant ANASTASIYA SIROOCHENKO Medical Caution. Do not include expenses reimbursed or paid by others. and 1 Medical and dental expenses (see instructions) SEE STATEMENT 7 1 9,335. Dental 2 Enter amount from Form 1040, line 38 121 213,441. Expense6 3 Multiply line 2 by 10% (.10). But if either you or your spouse was born before January 2. 1950. multiply line 2 by 7.5% (.075) Instead 3 21,344. 4 Subtract line 3 from line 1. If line 3 is more than line 1. enter 0. 14 0. Taxes You 5 State and local (check only one box): Paid a fl Income taxes, or l SEE STATEMENT 6 5 15,800. b 0 General sales taxes 6 Real estate taxes (see instructions) 6 7 Personal property taxes 7 8 Other taxes. List type and amount Ill• 8 9 Add lines 5 through 8 9 15,800. Interest 10 Home mortgage interest and points reported to you on Form 1098 10 You Paid 11 Home mortgage interest not reported to you on Form 1098. If paid to the person from whom you bought the hpme. see instructions and show that person's name. Identifying no., and address P Note. 11 Your mortgage 12 Points not reported to you on Form 1098. See instructions for special rules 12 interest deduction may 13 Mortgage Insurance premiums (see instructions) 13 be limited (see 14 Investment interest. Attach Form 4952 if required. (See instructions.) 14 instructions). 15 Add lines 10 through 14 115 Gifts to 16 Gifts by cash or check If you made any gift of 5250 or more, see instructions 16 1,800. Charity 17 Other than by cash or check. If any gift of $250 or more, see Instructions. If you made a You must attach Form 8283 if over $500 17 gift and got a benefit for it, 18 Carryover from prior year 18 see instructions. 19 Add lines 16 through 18 . .. 19 1,800. Casualty and Theft Losses 20 Casualty or theft loss(es). Attach Form 4684. (See instructions.) ... .. . 20 Job Expenses 21 Unreimbursed employee expenses • Job travel, union dues, job education, etc. and Certain Attach Form 2106 or 2106•EZ if required. (See instructions.) I. Miscellaneous Deductions 21 22 Tax preparation fees 22 23 Other expenses • investment, safe deposit box, etc. List type and amount P 23 24 Add lines 21 through 23 24 25 Enter amount from Form 1040, line 38 1261 26 Multiply line 25 by 2% (.02) 26 27 Subtract line 26 from line 24. If line 26 Is more than line 24, enter -0. 27 Other 28 Other • from list in instructions. Ust type and amount P. Miscellaneous Deductions 28 29 Is Form 1040. line 38. over $152.525? In No. Your deduction is not limited. Add the amounts in the far right column Total for lines 4 through 28. Also. enter this amount on Form 1040, line 40. 29 17,600. Itemized 0 Yes. Your deduction may be limited. See the Itemized Deductions 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 ... P. 0 LHA 4,9501 01-70.15 For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule A (Form 1040) 2014 9 SIROOCHENKO 2014.03000 SIROOCHENKO, ANASTASIYA SIROOCH1 EFTA00791947  MAR Be 1545037 SCHEDULE B Interest and Ordinary Dividends (Form 1040A or 1040) Dopattmeni 01 Ow Treawy ► Attach to Form 1040A or 1040. 201408 AttilauMn: internal Remits Senate (99) ► Information about Schedule B and its instructions is at „,„,„, SOlii.MCG No harms) shown on Mu On lerha,at,fah ov Wsecurnymftur ANASTASIYA SIROOCHENKO 052 02 9816 Part I 1 List name of payer. If any interest is from a seller-financed mortgage and the buyer used the Amount Interest property as a personal residence, see instructions and list this interest first. Also. show that buyer's social security number and address ► JPMORGAN CHASE BANK NA 23. Note. If you received a Form 10991NT, Form 1099O1D, or substitute statement from a brokerage firm. list the firm's name as the payer and enter the total interest shown on that 2 Add the amounts on line 1 23. form. 3 Excludable Interest on series EE and I U.S. savings bonds issued after 1989. Attach Form 8815 3 4 Subtract !Vie 3 from line 2. Enter the result here and on Form 1040A. or Form 1040, line 8a 4 23. ► Note. If line 4 is over $1,500, you must complete Part Ill. Amount Part II 5 List name of payer ► Ordinary Dividends Note. If you received a Form 1099DIV or substitute statement from a brokerage firm. list the firm's name as the payer and enter the ordinary dividends shown on that form. 6 Add the amounts on line 5. Enter the total here and on Form 1040A. or Form 1040. line 9a Note. If line 6 is over $1,500, you must complete Part Ill. You must complete this par if you (a) had over $1,500 of taxable interest or ordinary dividends: (b) had a foreign Yes No Part III account: or (c) received a distribution from. or were a grantor of. or a transferor to. a foreign trust. Foreign 7a At any time during 2014, did you have a financial interest in or signature authority over a financial account (such Accounts as a bank account, securities account, or brokerage account) located n a foreign country? See instructions X and If -Yes,' are you required to file FinCEN Fomi 114, Report of Foreign Bank and Financial Accounts (FBAR). Trusts to report that financial interest or signature authority? See FinCEN Form 114 and its instructions for filing requirements and exceptions to those requirements X b If you are required to file FinCen Form 114. enter the name of the foreign country where the financial account is located ► AUSTRIA 8 During 2014, did you receive a distribution from, or were you the grantor of, or transferor to, a foreign trust? 427501 11.07. la If -Yes.' you may have to file Form 3520. See instructions X LHA For Paperwork Reduction Act Notice, see your tax return instructions. Schedule B (Form 1040A or 1040) 2014 10 SIROOCHENKO 2014.03000 SIROOCHENKO, ANASTASIYA SIROOCH1 EFTA00791948 SCHEDULE C Profit or Loss From Business O/AR No 1545.0374 (Form 1040) Department of IN 11(10£11y 1111QMOI Revenue Smite 1991 (Sole Proprietorship) Iti• Information about Schedule C and its separate instructions is at www.irs.govischedulec. ►Attach to Form 1040, 1040NR, or 1041; partnerships generally must file Form 1065. 201409 Altachfrpnt ReQuemco NO mmOMWWW ANASTASIYA SIROOCHENKO A Principal business or profession, including product or service (see instructions) B rnio, cocetrominstructbns ART DEALER C Business name. If no separate business name, leave blank. SUBLIME ART LLC E Business address (including suite or room no.)► 244 FIFTH AVENUE #1590 City, town or post office, state, and ZIP code NEW YORK, NY 10001 F Accounting method: (1)L_I Cash Lyi (2) Accrual (3) Lj Other (specify) go. 0 Did you 'Materially participate' in the operation of this business during 2014? If 'No; see instructions for limit on losses M Yes ILI No H ff you started or acquired this business during 2014, check here Iti• 0 I Did you make any payments in 2014 that would require you to file Form(s) 1099? (see instructions) M Yes 0 No J If 'Yes; did you or will you file required Forms 1099? M Yes 0 No Part I I Income 1 Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on Form W-2 and the "Statutory employee' box on that form was checked 10 0 1 962,848. 2 Returns and allowances 2 3 Subtract line 2 from line 1 3 962,848. 4 Cost of goods sold (from line 42) 4 410,977. 5 Gross profit. Subtract line 4 from line 3 5 551,871. 6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) SEE STATEMENT ..8 6 1,200. 7 Gross income. Add lines 5 and 6 ► 7 553,071. Part III Expenses. Enter expenses for business use of your home only on line 30. 8 Advertising 8 10,170. 18 Office expense