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04-13-15 (3)
J 1505618627 3M464710.000 pennsylvania DEPAR"n&NT OF REVENUE Ex(03-14)(TP) REV-1500 OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 21 14 0667 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 06232014 12031922 Decedent's Last Name Suffix Decedent's First Name MI MINNICH ANN D (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 0 1. Original Return 2. Supplemental Return 3. Remainder Return(date of death prior to 12-13-82) F-1 4. Agriculture Exemption(date of 5. Future Interest Compromise(date of 6. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) F7. Decedent Died Testate 8. Decedent Maintained a Living Trust 9. Total Number of Safe Deposit Boxes (Attach copy of will.) (Attach copy of trust.) F10. Litigation Proceeds Received F 11. Non-Probate Transferee Return F 12. Deferral/Election of Spousal Trusts (Schedule F and G Assets Only) 13. Business Assets 14. Spouse is Sole Beneficiary (No trust involved) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number KEITH 0 • BRENNEMAN, ESQ 717-697-8528 First Line of Address 44 WEST MAIN STREET Second Line of Address City or Post Office State ZIP Code MECHANICSBURG PA 17055 Correspondent's email address: REGISTER OF WILLS USE ONLY REGISTER OF WILLS USE ONLY r DATE FILED MMDDYYYY C =0 C5 rri 77 -D f`t'1 C"3 DATE F1L•E TP C J rn rTT C7 C7 47 PLEASE USE ORIGINAL FORM ONLY - i W F= m Side 1 "' W C i C? 111111111111111 U11 IIIII IN IN 1505618627 1505618627 1505618635 REV-1500 EX(TP) Decedent's Social Security Number Decedent's Name:MINNICH ANN D RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 31313,512 . 2 6 2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . 2. 0 . 00 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C). . . _ . 3. 241489 • 20 4. Mortgages and Notes Receivable(Schedule D). . . . . . . . . . . . . . . . . . 4. 0 •00 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E), , . , , , 5. 1051761 •15 6. Jointly Owned Property(Schedule F) Separate Billing Requested. . . . . 6. 10-1029 .58 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested. . . . . 7. 254 -1019 • 12 8. Total Gross Assets(total Lines 1 through 7) , , , , , , , , , , , , , , , , , , 8. 7 6 0,811 • 31 9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9, 25-1330 • 6 4 10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule 1). . . . . . . . . . 10. 271830 -60 11. Total Deductions(total Lines 9 and 10). . . . . . . . . . . . . . . . . . . 11. 5 3,161 .24 12. Net Value of Estate(Line 8 minus Line 11) , , , , , , , , , , , , , , , , , , , 12. 707,650 • 07 13. Charitable and Governmental Bequests/Sec.9113 Trusts for which an election to tax has not been made(Schedule J). . . . . . . . . . . . . . . . 13, 0 .00 14. Net Value Subject to Tax(Line 12 minus Line 13). , , . , . , .. . , . . . , , 14. 7071650 - 07 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or .transfers ul7�er Sec.9116 (a)(1.2)X.0W 0 . 00 15. 0 .00 16. Amount of Line 14?xable at lineal rate X.0'4i- 7071650 - 07 16. 311844 - 25 17. Amount of Line 14 taxable at sibling rate X.12 0 . 00 17. 0 . 00 18. Amount of Line 14 taxable at collateral rate X.15 0 . 00 18. 0 .00 19. TAX DUE , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , 19. 31,844 . 25 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENTX❑ Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the person responsible for filling the return is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ADDRESS WILLIAM G . MINNICH, EXECUTOR 225 NORTH MARKET STREET, MECHANICSBURG, SIGIf RE OF PREPARER OTHER THAN PERSON RESPONSIBLE FOR FILING THE RETURN /DATE _ 55 ADDRESS L` 91 KEITH 0 • BRENNEMAN, ESQUIRE 44 WEST MAIN STREET, MECHANICSBURG ill I III 111111111 iql 111111111111111111 Side 2 PA 17055 15056186 5 1505618635 3M464810.000 REV-1500 EX(TP) Page 3 r mbe Decedent's Complete Address: 21 14 066? File Number e DECEDENTS NAME MINNICH ANN D STREET ADDRESS ALLEN1820 SOUTH MARKET STREET., UPPER TOWNSHIP CUMBERLAND CITY STATE ZIP MECHANICSBURG PA 1?055 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 31,844 - 25 2. Credits/Payments A. Prior Payments 201000 - 00 B.Discount 11000 - 00 (See instructions.) Total Credits(A+B) (2) 211000 -00 3. Interest (3) 0 . 00 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. Fill in oval on Page 2,Line 20 to request a refund. (4) 0 . 00 5. If Line 1 + Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 10,844 - 25 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN"X"IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1:1b. retain the right to designate who shall use the property transferred or its income . . . . . . . . . . . . . . El ❑X c. retain a reversionary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ FRI d. receive the promise for life of either payments,benefits or care? . . . . . . . . . . . . . . . . . . . . . . ❑ 2. If death occurred after Dec. 12, 1982,did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F-1 0 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? . . . . . ❑ 4. Did decedent own an individual retirement account,annuity,or other non-probate property,which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X❑ ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S.§9116 (a)(1.1)(ii)].The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a step-parent of the child is 0 percent[72 P.S§9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S.§9116(a)(1.3)]. A sibling is defined, under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption. 3M4671 4.000 REV-1502 EX a(12.12) pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENTDECEDENT ESTATE OF: FILE NUMBER: Ann D. Minnich 21 14 0667 All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant fads. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Property known and numbered as 180,563.26 1820 South Market Street, Upper Allen Township, Cumberland County, Mechanicsburg, PA 17055, sale value (see attached settlement sheet) 2 Property known and numbered as 185,949.00 25 East Strawberry Avenue, Mechanicsburg, PA (Parcel #18-23-0565-047) . Valued using the Common Level Ratio as follows: $191,700.00 (assessed value) x .97 (CLR factor) _ $185,949.00 TOTAL (Also enter on Line 1,Recapitulation.) $ 366,512.26 2w4695 2.000 If more space is needed,use additional sheets of paper of the same size. REV-1504E?C+(8.12) SCHEDULE C pe1111SyIVanl1 DEPARTMENT OF REVENUE CLOSELY-HELD CORPORATION, INHERITANCE TAX RETURN PARTNERSHIP OR RESIDENT DECEDENT SOLE-PROPRIETORSHIP ESTATE OF FILE NUMBER Ann D. Minnich 21140667 Schedule C-1 or C-2(including all supporting information)must be attached for each closely-held corporation/partnership interest of the decedent, .other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM NUMBER VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Minnich's Garage, Inc. 24,489.20 51% ownership, valued by using the Book net worth per attached balance sheet. Calculated as follows: Book net worth $48,018.04- x 51% = $24,489.20 Principal stockholders are as follows: 1. Ann D. Minnich President 51% ownership. 2. Jacob Minnich = Secretary - 16.33% ownership - decedent's son. 3. Martin Minnich Treasurer - 16.33% ownership - decedent's son. 4. William Minnich - Vice President - 16.33% ownership - decedent's son. TOTAL(Also enter on line 3,Recapitulation) $ 24,489.20 2w4697 2.000 (if more space is needed,insert additional sheets of the same size) REV-5545€x+(11.}1) SCHEDULE C-1 pennsylvania . DEPARTMENT OF REVENUE CLOSELY-HELD CORPORATE WHERITAX RN STOCK INFORMATION REPORT _ RESIDENT DECEDENT ESTATE OF FILE NUMBER Ann D. Minnich 21 14 0667 1. Name of Corporation Mi.nnich's Garage, Inc. State of Incorporation Pennsylvania Address 25 East. Strawberry Avenue Date of Incorporation 12/22/1976 City Mechanicsburg State p,A, ZIP Code 17055 Total Number of Shareholders 4 2. Federal Employer ID Number Business Reporting Year 12/31/2014 3. Type of Business Garage Product/Service Garage/auto. service 4. TYPE: TOTAL NUMBER OF NUMBER OF SHARES VALUE OF THE, STOCK Voting/Non-Voting SHARES OUTSTANDING PAR VALUE" OWNED BY THE DECEDENT DECEDENT'S STOCK Common Voting 0 10,202 $ 24 489.20 Preferred $ Provide all rights and restrictions pretaining to each class of stock. 5. Was the decedent employed by the corporation?• , , , , • • . , • , • • , . , • . , • . • • , . ❑ Yes X No If yes, Position Annual Salary $ 0.00 Time Devoted to Business 6. -Was the corporation indebted to the decedent? . . . . . . . . . . . . . . . . . . . . . . ❑ YesX❑ No If yes, provide amount of indebtedness $ 0.00 7. Was there life insurance payable to the corporation upon the death of the decedent?... . . . Yes © No If yes, Cash Surrender Value $ 0,0o Net proceeds payable $ 0.00 Owner of the policy 8. Did the decedent sell or transfer stock in this company within one year prior to death or within two years if the date of death was prior to 12-31-82? ❑ Yes ❑X No If yes, ❑Transfer ❑ Sale Number of Shares 0 Transferee or Purchaser Consideration $ 0.00 Date Attach a separate sheet for additional transfers and/or sales. 9. Was there a written shareholder's agreement in effect at the time of the decedent's death?, [_X� Yes ❑ No If yes, provide a copy of the agreement. 10. Was the decedent's stock sold?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑Yes ❑X No If yes, provide a copy of the agreement of sale,etc. 11. Was the corporation dissolved or liquidated after the decedent's death? . . . . . . . . . . . . ❑ Yes ❑X No If yes,provide a breakdown of distributions received by the estate, including dates and amounts received. 12. Did the corporation have an interest in other corporations or partnerships? . . . . . . , . . . .❑Yes R No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. THE FOLLOWING INFORMATIONs WITH THIS SCHEDULE A. Detailed calculations used in the valuation of the decedent's stock. B. Complete copies of financial statements or federal corporate income tax returns(Form 1120)for the year of death and four preceding years. C. If the corporation owned real estate, submit a list showing the complete address/es and estimated fair market value/s.If real estate appraisals have been secured, attach copies. D, List of principal stockholders at the date of death,number of shares held and their relationships to the decedent. E List of officers,their salaries,bonuses and any other benefits received from the corporation. F. Statement of dividends paid each year.'List those declared and unpaid. G. Any other information relating to the valuation of the decedent's stock. (If more space is needed,insert additional sheets of the same size.) I w6898 2.000 REV-1508 EX-(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RE RESICEW CECEDENTTURN PERSONAL PROPERTY ESTATE OF: FILE NUMBER: Ann D. Minnich 21 14 0667 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1, Final distribution from 3,918.25 Matilda Luther Trust in which the decedent was entitled to receive only the interest from the trust and the trust terminated upon the death of the decedent 2 Household goods 499.55 net proceeds from sale of household goods at public auction 3 PNC Bank, N.A. 100,873.70 savings account #5001971522 4 Refund due the decedent 86.60 from PA Department of Revenue ($8.00) and Capital Blue Cross ($78.60) 5 Verizon 24.45 refund due the decedent 6 Final Distribution from 182.60 sale of farm in New Kingston, PA in which the decedent had a partial interest 7 Federal Kemper 176.00 refund due the decedent on homeowner's insurance policy TOTAL(Also enter on line 5,Recapitulation) $ 105,761.15 2W46AD 2.000 If more space is needed,use additional sheets of paper of the same size. REV-1509 EX+(01-10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE INHERITANCE TAX RETURN JOINTLY-OWNED PROPERTY RESIDENT DECEDENT ESTATE OF: 'FILE NUMBER: Ann D. Minnich 21 14 0667 If an asset became jointly owned within one year of the decedent's date of death,it must be reported on Schedule a SURVIVING JOINTTENANT(S)NAMES) ADDRESS RELATIONSHIP TO DECEDENT A Minnich, William G 225 North Market Street, Mechanicsburg, PA 17055 Son JOINTLY OWNED PROPERTY: ITEM FOR DATE DESCRIPTION OF PROPERTY DATE OF DEATH %OF DATE OF DEATH FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILARDATEVALUEOF NUMBER TENANT JOINT IDENTIFYING NUMBER.ATTACH DEED FOR JOINTLY HELD REAL ESTATE. VALUE OF ASSET INVEST DECEDENTS INTEREST . 1 A 11/7/1988 PNC Bank, N.A. 20,059.17 50.0000 10,029.58 checking account #5070103358 TOTAL (Also enter on Line 6, Recapitulation) $ 10,029.58 9VV46AE 2.000 If more space is needed, use additional sheets of paper of the same size. REV-1510 EX+t08—I}9' pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Ann D. Minnich 21 14 0667 This schedule must be completed and filed if the answer to any of questions I through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY ITEM tNaJ.OE TI-E WAE OF TFE TRANSFEREE,THGIR RELATIONSFOP TO DECEDENT AND DATE OF DEATH %OF DECDS EXCLUSION TAXABLE NUMBE TK DATE OF TRANSFER.ATTACHAOOPY OF TtE DEED FOR REAL ESTATE, VALUE OF ASSET INTEREST (IF APPUCABLE) VALUE LPL Financial 254,019.12 100.0000 0.00 254,019.12 investment account #3914-4459. Designated beneficiaries were the decedent's sons in equal shares TOTAL(Also enter on line 7,Recapitulation)$ 254,019.12 If more space is needed,use additional sheets of paper of the same size. 9W46AF 2.000 REV-1511 EX-(08-13) - - pennsylvania SCHEDULE H DEPARTMENT OF REVENUE -FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT _ ESTATE OF FILE NUMBER Ann D. Minnich 21 14 0667 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: Myers—Buhrig Funeral Home funeral services & stone engraving 4,052.58 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: 7,800.00 Name(s)of Personal Representative(s)William G. Minnich Street Address 225 _North Market Street City Mechanicsburg State PA ZIP 17055 Year(s)Commission Paid: 2. Attorney Fees: Snelbaker & Brenneman, P.C. (Estimated) 4,980.00 3. Family Exemption:(If decedent's address is not the same as claimant's,attach explanation.) ' Claimant Street Address City State ZIP . Relationship of Claimant to Decedent 4. Probate Fees: 318.50 5. Accountant Fees: 100.00 6. Tax Return Preparer Fees: 7. 1 Barry L.Heckard, Sr. , Tax Collector real estate taxes on property on East Strawberry 1,064.81 2 BP Appraisal Services real estate appraisal fee 275.00 Total from continuation schedules . . . . . . . 6,739.75 TOTAL(Also enter on Line 9,Recapitulation) $ 25 330.64 3w46AG 2.000 If more space is needed,use additional sheets of paper of the same size. Estate of: Ann D. Minnich 21 14 0667 Schedule H Part 7 (Page 2) 3 Capital City Oil heating oil 1,170.00 4 Chris Rebert lawn services (mowing) 120.00 5 Cumberland Law Journal advertising Executor's Notice 75.00 6 Dave's Plumbing & Heating . repair hot water heater 118.30 7 Martin Minnich leaf cleanup, tree removal and cleanup debris 300.00 8 PPL Electric electric service 509.41 9 Republican Services refuse service 39.03 10 Settlement charges on sale of property as follows: 1. Notary fee $20.00 2. Tax certification $15.00 3. Transfer taxes $1,790.00 4. Sewer charges $112.00 5. Settlement fee $125.00 6. County taxes $899. 61 2,961. 61 11 The Sentinel advertising Executor's Notice 222.40 12 Upper Allen Township sewer services 224.00 13 Reserve for miscellaneous fees, accountant fees and other costs associated with the administration of the decedent's estate 1,000.00 Total (Carry forward to main schedule) 6,739.75 REV-1512 EX-(12-12) pennsylvania SCHEDULEI DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECE DENT ESTATE OF FILE NUMBER Ann D. Minnich 21 14 0667 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1• Barry L.Heckard, Sr. , Tax Collector real estate taxes on property located on East Strawberry 2,354.90 2 Chris Rebert lawn services - mowing 60.00 3 Dennis Zerbe, Tax Collector real estate taxes due on the decedent's residential property 2,335.39 4 PA Department of Revenue 2014 income tax due 297.00 5 PNC Bank, N.A. payoff Line of Credit, account #40 03 048110541702 2,211.81 6 PNC Bank, N.A. payoff Line of Credit, account #40 03 048011394369 20,297.00 7 PPL Electric electric service 143.24 8 Publishers Clearing House magazine subscription fees owned by the Decedent 19.26 9 Upper Allen Township sewer services 112.00 TOTAL(Also enter on Line 10,Recapitulation)]$ 27,830.60 2W46AH 2.000 If more spare is needed,insert additional sheets of the same size. REV-1513 EX+(01-10) SCHEDULE J pennsylvania DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Ann D. Minnich 21 14 0667 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under Sec. 9116(a)(1.2).J 1. William G. Minnich 225 North Market Street Mechanicsburg, PA 17055 PNC Bank, N.A. Inventory Value: 10,029.58 One Third of Residue: 232,540.16 Son 242,569.74 2 Jacob R. Minnich 6 Pine Tree Drive Mechanicsburg, PA 17055 One Third of Residue: 232,540.16 Son 232,540.16 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. [[ NON-TAXABLE DISTRIBUTIONS A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0.00 9W46Ai 2.000 If more space is needed,use additional sheets of paper of the same size. Estate of: Ann D. Minnich 21 14 0667 Schedule J Part 1 (Page 2) Item No. Description Relation Amount 3 Martin L. Minnich 276 Carlisle Road Dillsburg, PA 17019 One Third of Residue: 232,540.16 Son 232,540.16 OMB Approval No.2502-0265 .! '(.�. A. Settlement Statement (HUD-1) 1.❑FHA 2.F-1 RHS 3.❑Conv.Unins. 6.File Number: 7.Loan Number: 8.Mortgage Insurance Case Number: GEIGER 4.❑VA 5.❑Conv.Ins. C.Note:This form is furnished to give you a statement of actual settlement costs.Amounts paid to and by the settlement agents are shown.Items marked "(p.o.c)"were paid outside the closing;they are shown here for informational purposes and are not included in the totals. D.Name&Address of Borrower: E.Name&Address of Seller: F.Name&Address of Lender: Michael G.Geiger,Mary J.Geiger William G.Minnich,Executor of the Estate of Ann D. 1058 Harvard Street,Wellsboro,PA 16901 Minnich 225 N.Market Street,Mechanicsburg,PA 17055 G.Property Location: H.Settlement Agent: I.Settlement Date:03/02/2015 1820 S.Market Street Absolute Abstract,LLC Disbursement Date:03/02/2015 Mechanicsburg,PA 17055 125 West Harrisburg Street,Dillsburg,PA 17019 Upper Allen Township 717.432-7102 Place of Settlement: TitleExpress 125 West Harrisburg Street,Dillsburg,PA 17019 Printed 02/26/2015 at 9:46 am by MAC 100. Gross Amount Due from Borrower 400. Gross Amount Due to Seller 101. Contract sales price 179,000.00 401. Contract sales price 179,000.00 102. Personal property 402. Personal propert 103. Settlement charges to borrower(line 1400) 2,019.00 403. 104. 404. 105. 405. Adjustments for items paid by seller in advance Adjustments for items paid by seller In advance 106. City/town taxes to 406. City/town taxes to 107. County taxes 0310212015 to 1213112015 751.73 407. County taxes 0310212015 to 1213112015 751.73 108. School taxes 03/0212015 to 0613012015 774.20 408. School taxes 0310212015 to 06/3012015 774.20 109. Upper Allen Townshif 0310212015 to 03/3112015 37.33 409. Upper Allen Townshif 03/02/2015 to 0313112015 37.33 110. 410. 111. 411. 112. 412. 120• Gross Amount Due from Borrower 182,582.26 420, Gross Amount Due to Seller 180,563.26 100. Amounts Paid by or in Behalf of Borrower 500. Reductions In Amount Due to Seller 201. Deposit or earnest money 501. Excess deposit(see instructions) 202. Principal amount of new loan(s) 502. Settlement charges to seller(line 1400) 2,961.61 203. Existing loans)taken subject to 503. Existin loan(s) taken subject to 204. 504. Payoff of first mortgage loan 205. 505. Payoff of second mortgage loan 206. Deposit made at time of contract 5,000.00 506. Deposit made at time of contract 5,000.00 207. 507. 208. 508. 209. 509. Adjustments for items unpaid by seller Adjustments for items unpaid by seller 210. Cityllown taxes to 510. City/town taxes to 211. County taxes to 511. County taxes to 212. School taxes to 512. School taxes to 213. 513. 214. 514. 215. 515. 216. 516. 217. 517. 218. 518. 219. 519. 220• Total Paid by/for Borrower 1 5,000.00 520. Total Reduction Amount Due Seller 7,961.61 300. Cash at Settlement fromito Borrower 600. Cash at Settlement tolfrom Seller 301. Gross amount due from borrower(line 120) 182,582.26 601, Gross amount due to seller(line 420) 180,563.26 302. Less amounts paid by/for borrower(line 220) 5,000.00 602. Less reductions in amount due seller(line 520) 7,961.61 303. Cash ❑X From ❑ To Borrower 177,582.26 603. Cash ❑X To ❑ From seller 172,601.65 mrs I�onass w aadaru wrcean+eia ane coniwi n n oe.e r+o wnnaamuwr Is�mcaims e%suos�r.n m.�aaonpT�+ls Is a zq Ctl to poNEe Ike P.�bs to i RESPA covereE�enfecl4n wl,n NlorrmUgn Eoi ry I�ee e smnemem pocess z 700. Total Real Estate Broker Fees Paid From Paid From Division of commission line 700 as follows: Borrower's Seller's 701. $0.00 to none Funds at Funds at 702. $0.00 to Settlement Settlement 703. Commission paid at settlement 800. Items Payable in Connection with Loan 801. Our origination charge (Includes Origination Point 0.000%or$0.00) (from GFE#1) 802. Your credit or charge(points)for the specific interest rate chosen (from GFE#2) 803. Your adjusted origination charges (from GFE A) 804. Appraisal fee to (from GFE#3) 805. Credit report to (from GFE#3) 806. to (from GFE#3) 807. to (from GFE#3) 808. to 900. Items Required by Lender to be Paid In Advance 901. Daily interest charges from from 03102/2015 to 04/01/2015 @$0.001day (from GFE#10) 902. Mortgage insurance premium months to (from GFE#3) 903. Homeowner's insurance months to (from GFE#11) 904, months to (from GFE#11 1000. Reserves Deposited with Lender 1001. Initial deposit for your escrow account (from GFE#9) 1002. Homeowners insurance months @$ /month 1003. Mortgage insurance months @$ /month 1004. Property taxes months @$ /month 1005.County taxes months @$ 74.97/month $ to 1006.School taxes months @$ 194.621month $ to 1007.Aggregate Adjustment $ to 1100.Title Charges 1101. Title services and lender's title insurance $ from GFE#4) 1102. Settlement or closing fee to $ 1103. Owner's title insurance $ (from GFE#5) 1104. Lender's title insurance $ 1105. Lenders title policy limit$0.00 1106.Owner's title policy limit$179,000.00 1107. Agent's portion of the total title insurance premium $ 1108. Underwriters portion of the total title insurance premium $ 1109. 1110. Notary Fee to Mary Anne C pcar 20.00 1111. Tax Certification Fee to Absolute Abstract,LLC 15.00 1112,Overnight Packages to Absolute Abstract,LLC 25.00 1200. Government Recording and Transfer Charges 1201. Government recording charges $ (from GFE#7) 79.00 1202. Deed$79.00 Mortgage$ Release$ to Cumberland County Recorder 1203.Transfer taxes $ (from GFE 98) 1,790.00 r 1204.City/County tax/stamps Deed$1,790.00 Mortgage$ to Cumberland County Recorder 1205. State Tax/stamps Deed$1,790.00 Mortgage$ to Cumberland County Recorder c 1,790.00 1206. Deed$ Mortgage$ to 1207. $ to 1300.Additional Settlement Charges 1301.Required services that you can shop for (from GFE#6) 1302. Sewer 1 st quarter to Upper Allen Township 112.00 1303. Settlement Fee to Absolute Abstract,LLC 125.00 1304.Settlement Fee to Absolute Abstract,LLC 125.00 1305.Counlyrfownship Taxes to Dennis Zerbe,T/C 899.61 RE-1111M r r 2,019.00 2,961.61 'Paid outside of closing by(B)orrower,(Steller,(L)ender,(I)nvestor,Bro(K)er."Credit by lender shown on page 1.-Credit by seller shown on page 1. HUD CERTIFICATION OF BUYER AND SELLER I have carefully reviewed the HUD-1 Settlement Statement and to the best of my knowledge and belief,it is a true and accurate statement of all receipts and disbursements made on my account or by me in this transaction.I further certify that I have received a copy of the HUD-1 Settlement Statement i Mich el G.Geiger Mary J.Geiger }} 4 vy% William G.Minnich,Executor of the Estate of Ann D.Minnich The HUD-1 Settlement Statement which I have prepared is a true and accurate account of this transaction.I have caused or will cause the funds to be disbursed in accordance with this statement. SETTLEMEN GENT DATE WARNING:IT IS A CRIME TO KNOWINGLY MAKE FALSE STATEMENTS TO THE UNITED STATES ON THIS OR ANY SIMILAR FORM.PENALTIES UPON MINNICH'S GARAGE, INC. Balance Sheet June 23, 2014 ASSETS Current Assets: Cash in Bank $ 3,866.33 A/R—Trade 23,686.33 Total Current Assets $ 27,552.66 Fixed Assets: Leasehold Improvements Accumulated Depreciation ($ 3,408.00) Leasehold Improvements - Other 3,510.00 Total Leasehold Improvements $ 102.00 Trucks/Trailer Accumulated Depreciation ($ 63,204.00) Trucks/Trailer—Other 69,399.00 Total Truck/Trailer $ 6,195.00 Total Fixed Assets $ 6,297.00 Other Assets: Cash Value—Officer's Life Insurance $ 38,710.15 Inventory 487.61 Total Other Assets $ 39,197.76 TOTAL ASSETS $ 73,047.42 LIABILITIES & EQUITY Current Liabilities: A/P—Trade $ 3,165.85 Accrued Payroll Taxes 4,455.76 Accrued Salaries 15,000.00 PA Sales Tax Payable 512,27 Payroll Liabilities 1,895.50 Total Current Liabilities $ 25,029.38 Equity: Capitol Stock $ 20,000.00 Retained Earnings 26,877.56 Net Income 1,140.48 Total Equity $ 48,018.04 TOTAL LIABILITIES & EQUITY $ 73,047.42 LAST WILL AND TESTAMENT 1,ANN D.MINNICH,of the Township of Upper Allen,County of Cumberland,and lommonwealth of Pennsylvania,being of sound and disposing mind,memory and nderstanding,do make,publish and declare this as and for my Last Will and Testament,hereby evoking and making void all former wills and codicils by me at anytime heretofore made. FIRST. I order and direct that all my just debts and funeral expenses be paid by my Executor or Executors,as the case may be,hereinafter named,as soon as conveniently may be done after my decease. SECOND. I give,devise and bequeath all the rest,residue and remainder of my Estate, real,personal and mixed,whatsoever and wheresoever situated,unto my three(3)sons,namely, WILLIAM G.MINNICH,JACOB R.MINNICH and MARTIN L.MINNICH,share and share alike,absolutely and in fee simple. If any of my said sons should predecease me,I order and direct that the share attributable to such deceased son shall be distributed unto his issue per stirpes by representation and not per capita, THIRD. If any beneficiary hereunder shall not have attained the age of twenty-five(25) years at the time of my death,I order and direct that such distributive share shall be delivered unto the surviving parent of such beneficiary as my testamentary trustee,in trust,nevertheless,to hold,manage,invest,accumulate income and reinvest,until said beneficiary attains the age of twenty-five(25)years,at which latter time said trust shall be terminated and the then balance of said trust shall be distributed and paid over to the beneficiary absolutely. Any such trust shall be construed to be a spendthrift trust. The beneficiary shall have no right to pledge,transfer,assign or otherwise anticipate final distribution aforesaid. The trustee shall not be required to limit investments to fiduciary statutory investments, but shall be entitled to invest in assets which are both secure and productive and of a nature to be acquired by a reasonable and prudent investor. LAW OFFICES LASTLY. I nominate,constitute and appoint my son,namely,WILLIAM G.MINNICH, SNELSAKER& BRENNEMAN.P.C. to be the Executor of this,my Last Will and Testament,but if for any reason he should fail to qualify as such Executor or cease so to serve,then and in that event,I nominate,constitute and a. ppoint my two(2)sons,namely,JACOB R.MINNICI I and MARTIN L.MINNICH each and Il to serve without posting bond or other security as a condition of qualification hereunder. IN WITNESS WHEREOF,I,ANN D.MINNICH,have hereunto set my hand and seal to his my Last Will and Testament,which consists of two(2)typewritten pages to each of which I lave affixed my signature this day of September,A.D.,Two Thousand Five. , OS/• ,t'-/ (SEAL) ANN D.MINNICH The preceding instrument,consisting of this and one(1)other typewritten page,each identified by the signature of the Testatrix,was on the date thereof signed,sealed,published and declared by ANN D.MINNICH,the Testatrix therein named,as and for her Last Will and Testament,in the presence of us,who,at her request ' her presence and in the presence of each other,have subscribed our names as witnesses he to. c�uti �. C" -" COMMONWEALTH OF PENNSYLVANIA) : SS. COUNTY OF CUMBERLAND ) We,ANTN D.MINNTICH,RICHARD C.SNELBAKER and JANE J.COONEY,the Testatrix and the witnesses,respectively,whose names are signed to the attached or foregoing instrument,being first duly sworn,do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and Testament and that she had signed willingly,and that she executed it as her free and voluntary act for the purposes therein expressed,and that each of the witnesses,in the presence and hearing of the Testatrix,signed the Will as a witness and that to the best of his or her knowledge,the Testatrix was at that time eighteen years of age or older,of sound mind and under no constraint or undue influence. �^��ZL^J- •lm�r�1 t G�°/ estatr' fitness r C'� itness Subscribed,sworn to and acknowledged bcfore me by ANN D.MINNICH,the Testatrix, and subscribed and sworn to before me by RICHARD C.SNELBAKER and JANE J.LOONEY, the witnesses,this a3rc4 day of September,2005. LAW OFFICES l SNELeAKER P.• COMMONWl:h.LTH al PENNSYLVANIA e:lv.-J.� BRENNEMAN,P.G. Notarial Seal �rlu Sandra K Showers,Notary Public Notary Public Mechanicsburg Boro,Cumberland County My Commission Expims Nov.22,2007 Member,Ponneyh-anta fsaecialien of Notarie52_ .f r BY-LAWS ARTICLE I - OFFICES. 1. The registered office of the corporation shall be at 25 East Strawberry Avenue, Borough of Mechanicsburg, Cumberland County, Pennsylvania. 2. The corporation may also have offices at such other places as the Board of Directors may from time to time appoint or the business of the corporation may require. ARTICLE II - SEAL 1. The corporate seal shall have 'inscribed thereon the name of the corporation, the year of its organization and the words "Corporate Seal, Pennsylvania" . ARTICLE III - SHAREHOLDERS ' MEETING 1. Meetings of the shareholders shall be held at the registered office of the corporation or at such other place or places , either within or without the Commonwealth of Pennsyl- vania; as may from time to time be selected. 2 . The annual meeting of the shareholders , shall be held on the first Tuesday of January in each year if not a legal holiday, and if a legal holiday, then on the next secular day following at 9: 00 o' clock A.M. , when they shall elect a Board of Directors, and transact such other business as may i properly be brought before the meeting. If the annual meeting shall not be called and held during any calendar year, any shareholder may call such meeting at any time thereafter. 3. The presence, in person or by proxy, of shareholders entitled to cast at least a majority of the votes which all shareholders are entitled to cast on the particular matter shall constitute a quorum for the purpose of considering such matter, and, unless otherwise provided by statute the acts , at a duly organized meeting, of the shareholders present , in person or by proxy, entitled to cast at least a majority of the votes which all shareholders present are entitled to cast shall be the acts of the shareholders. The shareholders present at a duly organ- ized meeting can continue to do business until adjournment, not- withstanding the withdrawal of enough shareholders to leave less than a quorum. Adjournment or adjournments of any annual or special meeting may be taken, but any meeting at which directors are to be elected shall be adjourned only from day to day, or for such longer periods not exceeding fifteen days each, as may be directed by shareholders who are present in person or by proxy and who are entitled to cast at least a majority of the votes which all such shareholders would be entitled to cast at an election of directors until such directors have been elected. If a meeting cannot be organized because a quorum has not attended, those present may, except as otherwise provided by statute, adjourn the meeting to such time and place as they may determine, but in the case of any meeting called for the election of directors , those who attend the second of such adjourned meetings , although less than a quorum, shall nevertheless constitute a quorum for the purpose of electing directors . 4. Every shareholder entitled to vote at a meeting of shareholders , or to express consent or dissent to corporate action in writing without a meeting, may authorize another per- son or persons to act for him by proxy. Every proxy shall be executed in writing by the shareholders , or by his duly author- ized attorney in fact, and filed with the Secretary of the cor- poration. A proxy, unless coupled with an interest, shall be revocable at will, notwithstanding any other agreement or any, provision in the proxy to the contrary, but the revocation of a proxy shall not be effective until notice thereof has been given to the Secretary of the corporation. No unrevoked proxy shall be valid after eleven months from the date of its execution, unless a longer time is expressly provided therein, but in no event shall a proxy, unless coupled with an interest , be voted on after three years from the date of its execution. A proxy shall not be revoked by the death or incapacity of the maker unless before the vote is counted or the authority is exercised, written notice of such death or incapacity is given to the Secretary of the corporation. A shareholder shall not sell his vote or execute a proxy to any person for any sum of money or anything of value . A proxy coupled with an interest shall include an unrevoked proxy in favor of a creditor of a shareholder and such proxy shall be valid so long as the debt owed by him to the creditor remains unpaid. Elections for directors need not be by ballot , except upon demand made by a shareholder at the election and before the voting begins . Except as otherwise pro- vided in the Articles , in each election of directors cumulative voting shall be allowed. No share shall be voted at any meeting upon which any installment is due and unpaid. 5 . Written notice of the annual meeting shall be given to each shareholder entitled to vote thereat, at least Five (5) days prior to the meeting. 6 . In advance of any meeting of shareholders , the Board of Directors may appoint judges of election, who need not be shareholders , to act at such meeting or any adjournment thereof. If judges of election be not so appointed, the chairman of any such meeting may, and on the request of any shareholder or his proxy shall , make such appointment at the meeting. The number of judges shall be one or three . If appointed at a meeting on the request of one or more shareholders or proxies , the majority of shares present and entitled to vote shall determine whether one or three judges are to be appointed. On request of the chairman of the meeting, or of any shareholder or his proxy, the judges shall make a report in writing of any challenge or ques- tion or matter determined by them, and execute a certificate of any fact found by them. No person who is a candidate for office shall act as a judge . 7 . Special meetings of the shareholders may be called at any time by the President, or the Board of Directors , or share- holders entitled to cast at least one-fifth of the votes which all shareholders are entitled to cast at the particular meeting. At any time, upon written request of any person or persons who have duly called a special meeting, it shall be the duty of the Secretary to fix the date of the meeting, to be held not more than sixty days after the receipt of the request, and to give due notice thereof. If the Secretary shall neglect or refuse to fix the date of the meeting and give notice thereof, the per- son or persons calling the meeting may do so. 8. Business transacted at all special meetings shall be confined to the objects stated in the call and matters germane thereto, unless all shareholders entitled to vote are present and consent. 9 . Written notice of a special meeting of shareholders stating the time and place and object thereof, shall be given to each shareholder entitled to vote thereat at least days before such meeting, unless a greater period of notice is required by statute in a particular case. 10. The officer or agent having charge of the transfer books shall make at least five days before each meeting of shareholders , a complete list of the shareholders entitled to vote at the meeting, arranged in alphabetical order, with the address of and the number of shares held by each, which list shall be subject to inspection by any shareholder at any time during usual business hours . Such list shall also be produced and kept open at the time and place of the meeting, and shall be subject to the inspection of any shareholder during the whole time of the meeting. The original share ledger or trans- fer book, or a duplicate thereof kept in this Commonwealth, . shall be prima facie evidence as to who are the shareholders entitled to examine such list or share ledger or transfer book, or to vote in person or by proxy, at any meeting of shareholders . ARTICLE IV - DIRECTORS 1. The business of this corporation shall be managed by its Board of Directors, two in number. The directors need not be residents of this Commonwealth or shareholders in the corporation. They shall be elected by the shareholders at the annual meeting of shareholders of the corporation, and each director shall be elected for the term of one year, and until his successor shall be elected and shall qualify. Whenever all the shares of the corporation are owned beneficially and of record by either one or two shareholders , the number of directors may be less than three but not less than the number of share- holders . Whenever there are three or more shareholders , there must be at least three directors . 2 . In addition to the powers and authorities by these By- Laws expressly conferred upon them, the Board may exercise all such powers of the corporation and do all such lawful acts and things as are not by statute or by the Articles or by these By- Laws directed or required to be exercised or done by the share- holders . 3 . The meetings of the Board of Directors may be held at such place within this Commonwealth, or elsewhere, as a majority of the directors may from time to time appoint, or as may be designated in the notice calling the meeting. 4. Each newly elected Board may meet at such place and time as shall be fixed by the shareholders at the meeting at which such directors are elected and no notice shall be neces- sary to the newly elected directors in order legally to con- stitute the meeting, or they may meet at such place and time as may be fixed by the consent in writing of all the directors . 5 . Regular meetings of the Board shall be held without notice at 9: 00 A. M. on the first Tuesday of each month at the registered office of the corporation, or at such other time and place as shall be determined by the Board. 6. Special meetings of the Board may be called by the President on two days ' notice to each director, either person- ally or by mail or by telegram; special meetings shall be called by the President or Secretary in like manner and on like notice on the written request of a majority of the directors in office . 7 . A majority of the directors in office shall be neces- sary to constitute a quorum for the transaction of business , and the acts of a majority of the directors present at a meeting at which a quorum is present shall be the acts of the Board of Directors . Any action which may be taken at a meeting of the directors may be taken without a meeting if a consent or con- sents in writing, setting forth the action so taken, shall be signed by all of the directors and shall be filed with the Secretary of the corporation. 8. Directors as such, shall not receive any stated salary for their services , but by resolution of the Board, a fixed sum and expenses of attendance, if any, may be allowed for attendance at each regular or special meeting of the Board PROVIDED, that nothing herein contained shall be construed to preclude any director from serving the corporation in any other capacity and receiving compensation therefor. ARTICLE V - OFFICERS 1. The executive officers of the corporation shall be chosen by the directors and shall be a President , Secretary and Treasurer. The Board of Directors may also choose a Vice President and such other officers and agents as it shall deem necessary, who shall hold their offices for such terms and shall have such authority and shall perform such duties as from time to time shall be prescribed by the Board. Any number of offices may be held by the same person. It shall not be necessary for the officers to be directors . 2. The salaries of all officers and agents of the corpo- ration shall be fixed by the Board of Directors . 3 . The officers of the corporation shall hold office for one year and until their successors are chosen and have qualified. Any officer or agent elected or appointed by the Board may be removed by the Board of Directors whenever in its judgment the best interests of the corporation will be served thereby. 4. The President shall be the chief executive officer of the corporation; he shall preside at all meetings of the share- holders and directors; he shall have general and active manage- ment of the business of the corporation, shall see that all orders and resolutions of the Board are carried into effect, subject, however, to the right of the directors to delegate any specific powers , except such as may be by statute exclusively conferred on the President, to any other officer or officers of the corporation. He shall execute bonds , mortgages and other contracts requiring a seal, under the seal of the corporation. He shall be EX-OFFICIO a member of all committees , and shall have the general powers and duties of supervision and management usually vested in the office of President of a corporation. 5 . The Secretary shall attend all sessions of the Board and all meetings of the shareholders and act as clerk thereof, and record all the votes of the corporation and the minutes of all its transactions in a book to be kept for that purpose ; and shall perform like duties for all committees of the Board of Directors when required. He shall give , or cause to be given, notice of all meetings of the shareholders and of the Board of Directors , and shall perform such other duties as may be pre- scribed by the Board of Directors or President, and under whose supervision he shall be . He shall keep in safe custody the corporate seal of the corporation, and when authorized by the Board, affix the same to any instrument requiring it. 6 . The Treasurer shall have custody of the corporate funds and securities and shall keep full and accurate accounts of receipts and disbursements in books belonging to the corpora- tion, and shall keep the moneys of the corporation in a separate account to the credit of the corporation. He shall disburse the funds of thecorporationas may be ordered by the Board, taking proper vouchers for such disbursements , and shall render to the President and directors ,, at the regular meetings of. the Board, or whenever they may require it , an .account of all his transactions as Treasurer and of the financial condition of the corporation. ARTICLE VI VACANCIES 1. If the office of any officer or agent, one or more , becomes vacant for any reason, the Board of Directors may choose a successor or successors , who shall hold office for the unex- pired term in respect of which such vacancy occurred. 2 . Vacancies in the Board of Directors , including vacan- cies resulting from an increase in the number of directors , shall be filled by a majority of the remaining members of the Board though less than a ,quorum, and each person so elected shall be a director until his successor is elected by the shareholders, who may make such election at the next annual meeting of the shareholders or at any special meeting duly called for that purpose and held prior thereto. ARTICLE VII CORPORATE RECORDS 1 . There shall be kept at the registered office or prin- cipal place of business *of the corporation an original or dupli- cate record of the proceedings of the shareholders and of the directors, and the original or a copy of its By-Laws, including all amendments or alterations thereto to date,. certified by the Secretary of the corporation. An original orduplicate share register shall also be kept at the registered office or princi- pal place of business or at the office of a transfer agent or registrar, giving the names of the shareholders , their respec- tive addresses and the number and classes of shares held by each. 2. Every shareholder shall, upon written demand under oath stating the 'purpose *thereof, have a right to examine, in person or by agent or attorney, during the usual hours for business for any proper purpose, the share register, books or records of account, and records of the proceedings of the shareholders and directors , and make copies or extracts therefrom. . 'A proper purpose shall mean a purpose reasonably related tosuchperson's interest as a shareholder. In every instance where an attorney or other agent shall be the person who seeks the right to inspection, the demand under oath shall be accompanied by a power of attorney or such other writing which authorizes the attorney or other agent to so act on behalf of the shareholder. The demand under oath shall be directed to the corporation at its registered office in this Commonwealth or at its principal place of business . ARTICLE VIII - SHARE CERTIFICATES, DIVIDENDS, ETC . 1. The share certificates of the corporation shall be numbered and registered in the share ledger and transfer books of the corporation as they are issued. They shall bear the corporate seal and shall be signed by the President and Secretary. A specimen copy of such certificates is attached to these By-laws. 2. Transfers of shares shall be made on the books of the corporation upon surrender of the certificates therefor, endorsed by the person named in the certificate or by attorney , lawfully constituted in writing. No transfer shall be made which is inconsistent with law. (See Article XI of these .By-laws for restrictions on transfer of shares subsequent to original issue.) 3. The Board of Directors may fix a dime, not more than fifty days , prior to the date of any meeting of shareholders , or the date fixed for the payment of any dividend or distribu- tion, or the date for the allotment of rights , or the date when any change or conversion or exchange of shares will be made or go into effect, as a record date for the determination of the shareholders entitled to notice of, or to vote at, any such meeting, or entitled to receive payment of any such dividend or distribution, or to receive any such allotment of rights , or to exercise the rights in respect to any such change, conversion, or exchange of shares . In such case, only such shareholders as shall be shareholders of record on the date so fixed shall be entitled to notice of, or to vote at , such meeting or to receive payment of such dividend, or to receive such allotment of rights , or to exercise such rights , as the case may be, notwithstanding any transfer of any shares on the books of the corporation after any record date fixed as aforesaid. The Board of Directors may close the books of the corporation against transfers of shares during the whole or any part of such period, and in such case , written or printed notice thereof shall be mailed at least ten days before the closing thereof to each shareholder of record at the address appearing on the records of the corporation or supplied by him to the corporation for the purpose of notice . While the stock transfer books of the corporation are closed, no transfer of shares shall be made thereon. If no record date is fixed for the determination of shareholders entitled to receive notice of, or vote at, a shareholders ' meeting, trans- ferees of shares which are transferred on the books of the cor- poration within ten days next preceding the date of such meeting shall not be entitled to notice of or to vote at such meeting. 4. In the event that a share certificate shall be lost, i destroyed or mutilated, a new certificate may be issued there- for upon such terms and indemnity to the corporation as the Board of Directors may prescribe. 5. 1 The Board of Directors may declare and pay dividends upon the outstanding shares of the corporation, from time to time and to such extent as they deem advisable , in the manner and upon the terms and conditions provided by statute and the Articles of Incorporation. 6. Before payment of any dividend there may be set aside out of the net profits of the corporation such sum or sums as the directors , from time to time, in their absolute discretion, think proper as a reserve fund to meet contingencies , or for equalizing dividends , or for repairing or maintaining any prop- erty of the corporation, or for such other purpose as the directors shall think conducive to the interests of the corpo- ration, and the directors may abolish any such reserve in the manner in which it was created. ARTICLE IX - MISCELLANEOUS PROVISIONS 1 . All checks or demands for money and notes of the cor- poration shall be signed by such officer or officers as the Board of Directors may from time to time designate . 2. The fiscal year shall begin on the first day of each year. 3 . Whenever written notice is required to be given to any person, it may be given to such person, either personally or by sending a copy thereof through the mail , or by telegram, charges prepaid, to his address appearing on the books of the corporation, or supplied by him to the corporation for the purpose of notice. If the notice is sent by mail or by tele- graph, it shall be deemed to have been given to the person entitled thereto when deposited in the United States mail or with a telegraph office for transmission to such person. Such notice shall specify the place, day and hour of the meeting and, in the case of a special meeting of shareholders, the general nature of the business to be transacted. 14. Whenever any written notice is required by statute, or by the Articles or By-Laws of this corporation, a waiver thereof in writing, signed by the person or persons entitled to such notice , whether before or after the time stated therein, shall be deemed equivalent to the giving of such notice. Except in the case of a special meeting of shareholders , neither the busi- ness to be transacted at nor the purpose of the meeting need be specified in the waiver of notice of such meeting. Attendance of a person, either in person or by proxy, at any meeting shall constitute a waiver of notice of such meeting, except where a person attends a meeting for the express purpose of objecting to the transaction of any business because the meeting was not lawfully called or convened. 5 . One or more directors or shareholders may participate in a meeting of the Board, of a committee of the Board or of the shareholders , by means of conference telephone or similar communications equipment by means of which all persons partici- pating in the meeting can hear each other. 6. Except as otherwise provided in the Articles or By Laws of this corporation, any action which may be taken at a meeting of the shareholders or of a class of shareholders may be taken without a meeting, if a consent or consents in writ- ing, setting forth the action so taken, shall be signed by all of the shareholders who would be entitled to vote at a meeting for such purpose and shall be filed with the Secretary of the corporation. i 7 . Any payments made to an officer or employee of the corporation such as a salary, commission, bonus , interest, rent, travel or entertainment expense incurred by him, which shall be disallowed in whole or in part as a deductible expense by the Internal Revenue Service, shall be reimbursed by such officer or employee to the corporation to the full extent of such dis- allowance. It shall be the duty of the directors , as a Board, to enforce payment of each such amount disallowed. In lieu of payment by the officer or employee, subject to the determination of the directors , proportionate amounts may withheld from his future compensation payments until the amount owed to the cor- poration has been recovered. ARTICLE X - ANNUAL STATEMENT 1. 'Me President and Board of Directors shall present at each annual meeting a full and complete statement of the business and affairs of the corporation for the preceding year. Such statement shall be prepared and presented in whatever manner the Board of Directors shall deem advisable and need not beverified by a certified public accountant. ARTICLE XI RESTRICTIONS ON TRANSFER OF SHARES OF CORPORATE STOCK 1. Except as to the holder of the original issue of the shares of stock of this corporation, no registered shareholder shall transfer his or her shares except as follows: (a) If such shareholder desires to sell his or her shares of stock to a buyer, he or she shall first in writing offer said shares for sale to the corporation on the same terms, price and conditions as arranged with the third-party-purchaser (said offer to be made in accord- ance with Paragraph 2 hereinbelow) , and the corporation, acting through its Board of Directors, shall have sixty (60) days after receipt of such offer within which to accept said offer to sell. The Board of Directors shall give written notice of such offer to each registered shareholder within five (5) days after its receipt of such offer. If said corporation shall fail to accept said offer within said period of sixty (60) days, the shareholder desiring to sell such shares shall be free to sell the same on said terms, price and conditions free of this restriction; however, any subsequent owner of such shares shall comply with this Article in any future attempt to sell said shares. (b) If such shareholder desires to transfer his or her shares without consideration, written notice of intention to so transfer shall be given to the corporation so as to be received not less than thirty (30) days prior to the date of such transfer. The Board of Directors shall give written notice of such intended transfer to each registered shareholder within five (5) days after its receipt thereof. If the Board of Directors shall object to such transfer, it shall give written notice of objection to said shareholder within said period of thirty (30) days , in which event said transfer shall not be made unless and until the following events occur. If said shareholder elects, he may give written notice within ten (10) days after receipt of such notice of objection that the corporation shall acquire the shares intended to be transferred for a price equivalent to the book value of said shares as of the date of receipt by the corporation of the initial notice of intention to transfer said shares as required hereinabove. The i corporation shall have thirty (30) days from receipt of such notice to ,acquire within which to pay such said price to the shareholder and acquire said shares. If the corporation fails to purchase said shares within said period of thirty (30) days, the subject shareholder shall be free to transfer said shares without consideration free of this restriction; however, any subsequent owner of such shares shall comply with this Article in any future attempt to sell or transfer said shares. (c) If any registered shareholder shall die , any sale or transfer of the decedent's shares shall be subject to the provisions of this Article. The personal representative appointed by a court having jurisdiction shall be recognized as the sole representative of the deceased shareholder. If the personal representative of the deceased shareholder intends to (i) sell the decedent's shares , he shall comply with sub-paragraph (a) hereinabove; or (ii) distribute said shares in kind as part of the distribution of the decedent's estate, he shall comply with sub-paragraph (b) hereinabove, except only that the date of determining the book value of such shares shall be the deceased shareholder's date of death. (d) If the shares of any registered shareholder shall be subjected to any pledge, levy, attachment or other judicial process for the debts of such shareholder, any foreclosure , execution or judicial sale thereof shall be subject to the provisions of this Article in that any final offer or bid to purchase said shares shall be submitted to the corporation in accordance with sub-paragraph (a) hereinabove, and if the corporation accepts said final offer or bid, the sum to be paid therefor shall be delivered to the lawfully con- stituted judicial officer conducting said foreclosure, execution or sale in return for a judicially approved transfer of said shares to the corporation. In all other respects, the provisions of sub-paragraph (a) shall apply to any such sale, foreclosure or execution. 2. The notices or offers required to be given to the corporation by any shareholder, personal representative or other person required by this Article to give notice to the corporation, shall be under oath and shall contain a full and accurate disclosure of all of the facts surrounding the matter for which such offer or notice is given. 3. Each certificate of stock issued by the corporation shall contain the following notice : "NOTICE The shares represented by this certificate may be transferred only in accordance with the By-laws of this corporation, in- cluding but not limited to the restrictions on transfer (in- cluding sale) of shares as more fully set forth in Article XI of said By-laws, all of said By-laws being incorporated herein by reference thereto." ARTICLE XII - AMENDMENTS 1. These By-Laws may be amended .or. repealed by the vote of shareholders entitled. to east at least a majority of the votes which all shareholders are entitled to cast thereon, at any regular or special meeting...of the shareholders, duly convened after notice to - theshareholders of. that purpose. i WAIVER OF NOTICE FIRST MEETING OF SHAREHOLDERS OF MINNICH"S GARAGE,. INC. WE , THE UNDERSIGNED, being all the shareholders of the corporation above named, organized under the laws of the Commonwealth of Pennsylvania, DO HEREBY WAIVE NOTICE of the time , place and purpose of the first meeting of the said share- holders , and do fix the 3rd day of January, 1977, at 9:00 O' clock A.M. as the time , and 25 E. Strawberry Avenue, Mechanicsburg,. Pennsylvania, as the place of said meeting. And we do hereby waive all the requirements of the statutes of Pennsylvania both as to the notice of this meet- ing and the publication thereof; and we do consent to the transaction of such business as may come before the meeting. Dated: January 3, 1977 MINUTES OF FIRST MEETING OF SHAREHOLDERS OF MINNICH'S GARAGE, INC. The first meeting of the shareholders was held on the 3rd day of January at 9:00 o' clock A.M. at 25 East Strawberry Avenue, Mechanicsburg, Pennsylvania, pursuant to a written waiver of notice, signed by all the share- holders fixing said time and place. The following shareholders were present in person: NAME NUMBER OF SHARES George W. Minnich I share. being all of the shareholders of the corporation-. George W. Minnich acted as Chairman and Ann D. Minnich was appointed Secretary of the meeting. The Chairman announced that a Certificate of Incorpo- ration had been issued to this corporation by the Department of State, and that the filing of the Articles of Incorporation should be duly advertised as required by law and instructed the Secretary to cause a copy of the Articles of Incorporation to be prefixed to the minutes . Upon motion, duly made, seconded and carried, it was RESOLVED, That the Articles of Incorporation and the Certificate of Incorporation of the corporation be and they hereby are accepted and that this corporation proceed to do business thereunder. The Secretary presented a form of By-Laws for the regulation of the affairs of the corporation, which were read article by article . Upon motion, duly made, seconded and carried, said By-Laws were unanimously adopted and the Secretary was instructed to cause the same to be inserted in the minute book immediately following the copy of the Articles of Incorporation. The Chairman stated that the next business before the meeting was the election of a Board of Directors . George W. Minnich and Ann D. Minnich were nominated for directors of the corporation, to hold office for the ensuing year and until others are chosen and qualified in their stead. No other nominations having been made, the vote was taken and the aforesaid nominees declared duly elected. Upon motion, duly made, seconded and carried, it was RESOLVED, That the Board of Directors be and they are hereby authorized to issue the capital stock of this corporation to the full amount or number of shares authorized by the Articles 7 of Incorporation, in such amounts and proportions as from time to time shall be determined by the Board, and to accept in full or in part payment thereof such property as the Board may deter- mine shall be good and sufficient consideration and necessary for the business of the corporation. Upon motion, duly made, seconded and carried, the. meeting thereupon adjourned. i Secretary of the meeting WAIVER OF NOTICE FIRST MEETING OF THE BOARD OF DIRECTORS OF MINNICH'S GARAGE, INC. WE, THE UNDERSIGNED, being the directors elected by the shareholders of the above named corporation, DO HEREBY WAIVE NOTICE of the time, place and purpose of the first meeting of the Board of Directors of said corporation. We designate the 3rd day of January, 1977, at 9:00 o ' clock A .M. as the time and 25 East Strawberry Avenue, Mechanicsburg, Pennsylvania, as the place of said meeting; the purpose of said meeting being to elect officers , authorize the issue of the capital stock, authorize the purchase of property if necessary for the business of the corporation, and the transaction of such other business as may be necessary or advisable to facilitate and complete the organization of said corporation, and to enable it to carry on its contemplated business . Dated: January 3 , 1977 MINUTES OF FIRST MEETING OF THE BOARD OF DIRECTORS OF MINNICH'S GARAGE, INC, The first meeting of the Board of Directors was held at 25 East Strawberry Avenue, Mechanicsburg, Pennsylvania, on the 3rd day of January, 1977, at 9:00 o ' clock A.M. Present: George W. Minnich Ann D. Minnich constituting a quorum of the Board. George W. Minnich acted as Chairman and Ann D. Minnich was appointed temporary Secretary of the meeting. The Secretary presented and read a waiver of notice of the meeting, signed by all the directors . The minutes of the first meeting of the shareholders were read and approved. The following persons were nominated to the offices set opposite their respective names , to serve for one year and until their successors are chosen and qualify : George W. Minnich President Ann D. Minnich Vice-President Ann D. Minnich Secretary George W. Minnich Treasurer All the directors present having voted, the Chairman announced that the aforesaid had been unanimously chosen as said officers , respectively. The President thereupon took the chair and the Secre- tary thereupon entered upon the discharge of his duties . Upon motion, duly made, seconded and carried, it was RESOLVED, That the share certificates of this corpora- tion shall be in the form submitted at this meeting. Upon motion, duly made, seconded and carried, it was RESOLVED, That the seal , an impression of which is herewith affixed, be adopted as the corporate seal of this corporation. The Secretary was authorized and directed to procure the proper corporate books. Upon motion, duly made, seconded and carried, it was RESOLVED, That the officers of this corporation be authorized and directed to open a bank account in the name of the corporation, in accordance with a form of bank resolution attached to the minutes of this meeting. Upon motion, duly made, seconded and carried, the -- following preambles and resolutions were unanimously adopted : WHEREAS, The following offer has been made to the corporation in consideration of the issuance of full paid and N non-assessable shares of the corporation: See copy!-.,6f letter from George W. Minnich dated December 23, 1977, attached hereto which contains said offer. WHEREAS , In the judgment of this Board of Directors of this corporation, said offer is good and sufficient con- sideration for the shares demanded therefor and necessary for the business of this corporation, Now, therefore, be it RESOLVED, That the aforesaid offer be and is hereby accepted and that the President and Secretary of this corporation be and they hereby are authorized and directed to execute in the name and on behalf of this corporation, and under its corporate seal , such agreement or agreements as may be necessary in accordance with said offer FURTHER RESOLVED, That the President and, Secretary be and they hereby are authorized and directed to issue and deliver in accordance with said offer certificates of full paid and non-assessable shares of this corporation to the said George W. Minnich. Upon motion, duly made, seconded and carried, it was RESOLVED, That the proper officers of the corporation be and they are hereby authorized and directed on behalf of the corporation, and under its corporate seal, to make and file such certificate, report or other instrument as may be required by law to be filed in any state, territory, or dependency of the United States , or in any foreign country, in which said officers shall find it necessary or expedient to file the same to author- ize the corporation to transact business in such state, terri- tory, dependency or foreign country. The officers were authorized to take any action that might be required in order for the corporation to comply with the provisions of the Pennsylvania Securities Act. Upon motion, duly made, seconded and carried, it was RESOLVED, That the Treasurer be and is hereby author- ized to pay all fees and expenses incident to and necessary for the organization of the corporation. There being no further business , the meeting upon motion adjourned. Secretary MINNICH'S GARAGE, INC. ACTION OF SHAREHOLDERS BY CONSENT IN LIEU OF FORMAL MEETING The undersigned shareholders of MINNICH'S GARAGE, INC. , hereby consent to the following action pursuant to Section 513 of the Business Corporation Law (15 P.S. 1513) : The shareholders of the corporation consist of the persons holding the shares indicated: George W. and Ann D. Minnich 10,202 shares William G. Minnich 3,266 shares Jacob R. Minnich 3,266 shares Martin L. Minnich 3,266 shares TOTAL: 20,000 shares i Said shareholders hereby waive any and all notice of a formal meeting of the shareholders and consent to their action by this document by which they agree to be bound legally. The shareholders hereby ratify and confirm all prior actions of the former shareholder, the directors and officers of the corporation. The shareholders acknowledge that the by-laws of the corporation require the election of three (3) directors in light of there being three or more shareholders. The shareholders hereby elect and appoint the following persons to be the directors of this corporation, to serve for a term of one year and until their successors are duly elected: George W. Minnich Ann D. Minnich William G. Minnich All of the foregoing action is hereby approved, adopted, consentec and agreed to unanimously by all of the undersigned shareholders whose votes are deemed cast in accordance with the number of shares aforesaid. WITNESS the hands and seals of said shareholders affixed hereto this r' 16th day of March, 1987. r<7 //•�/ J////�//y/ol eorge W. Irinnich j Ann D. Minnich William GIMMiinnich ' Jacob R. Minnich Martin L. Minnich R MINNICH'S GARAGE, INC. MINUTES OF REORGANIZATION MEETING OF THE BOARD OF DIRECTORS OF MINNICH'S GARAGE, INC. The Board of Directors of Minnich's Garage, Th c. , met at the corporate office on March 16, 1987, to reorganize the Board and elect officers. President George W. Minnich announced that he had transferred his original shares of the capital stock of this corporation (20,000 shares) to the following persons in the amounts indicated: George W. and Ann D. Minnich 10,202 shares William G. Minnich 3,266 shares Jacob R. Minnich 3,266 shares Martin L. Minnich 3,266 shares He announced that the shareholders met on March 16, 1987, immediately prior to this meeting and elected and appointed the following persons to be directors of this corporation: George W. Minnich Ann D. Minnich William G. Minnich All of said persons personally attended the present meeting and as evidenced by their signatures hereto agree, consent to such meeting and all actions taken and waive all prior notice of such meeting. By appropriate nomination and unanimous vote, the following persons were elected and appointed to the offices indicated, to serve for a term of one year and until their successors are duly elected: President: George W. Minnich Vice President (lst) : Ann D. Minnich Vice President (2nd) : William G. Minnich Secretary: Ann D. Minnich Assistant Secretary: Jacob R. Minnich Treasurer: George W. Minnich Assistant Treasurer: Martin L. Minnich The officers were directed to arrange for all necessary changes in corporate bank accounts to authorize an appropriate system of withdrawals. - The Board reviewed the financial and business status of the corporation and indicated approval of the existing policies of the corporation and directed continuation thereof. No further business having come before the Board, the meeting was adjourned. These minutes, prepared by the corporate Se etary, are hereby approved and adopted by the undersigned Directors as the un ousacti�g of 11 Directors. , ` Form 1120 U.S. Corporation Income Tax Return OMB No.1545-0123 For calendar year 213110 or tax year beginning ,2010,ending ,2D r(j O O Department of the Treasury ---------------- --------------- ----- [S Q Internal Revenue Service ►See separate instrucfions. A Check if: Name B Employer identification number 1aConsolidated�Form 851)(attac ❑ Minnich's Garage, Inc. b We/nonlife consols- Prift Number,street,and room or suite no.If a P.O.box,see instructions. C Date incorporated turn F1 or 2 Personateda holding Go. type 25 E. Strawberry Avenue 12-22-76 (attach Sch.PW). -❑ City or town,state,and 23P code D Total assets(see instructions) 3 personal ruc"ons) . Mechanicsbur PA 17055-3359 $ 88,756 0 (see instructions) . .❑ gs 4 Schedule M-3 attached❑I E Check if. (1) ❑Initial retum (2) ❑ Final return (3) 0 Name change (4) ❑Address change la Gross receipts or sales I 133,885—F-00 b Less returns and allowances 1 0100 c Ew► 1c 133.885 00 2 Cost of goods sold(Schedule A,line 8) . . . . . . . . . . . . . . . . . . . . 2 71,481 00 3 Gross profit Subtract line 2 from line is . . . . . . . . . . . . . . . . . . . . 3 62.404 00 4 Dividends(Schedule C,line 19) . . . . . . . . . . . . . . . . . 4 E 5 Interest5 a 6 Gross rents . . . . . . . . . . . . . . . . . . . 6 u 7 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Capital gain net income(attach Schedule D(Form 1120)) . . . . . . . . . . . . . . . 8 9 Net gain or(loss)from Form 4797,Part Ii,line 17(attach Form 4797) . . . . . . . . . . . 9 10 Other income(see instructions—attach schedule) . . . . . . . . . . . . . . . . . 10 11 Total income.Add lines 3 through 10. . . . . . . . . . . . . . . . . . . . . ► 11 62.404 00 12 Compensation of officers(Schedule E,sine 4) . . . . . . . . . . . . . . . . . . ► 12 a 13 Salaries and wages gess employment credits) . . . . . . . . . . . . . . . . . . 13 6,280 00 14 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . . 14 752 00 m 15 Bad debts . 15 0 16 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 :T2 000 00 c17 Taxes and licenses -' . . . . . . . . . . . . . . . . . . . . . . . . . 17 3.937 00 18 Interest . • . . . . 19 Charitable contributions. . . . . . . . . . . . . . . . . . . . . . . . . 19 `0 20 Depreciation from Form 4562 not claimed on Schedule A or elsewhere on return(attach Form 4562) 20 7,878 00 to 21 Depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Pension,profit-sharing,etc.,pians . . . . . . . . . . . . . . . . . . . . . 23 c 24 Employee benefit programs . . . . . . . . . . . . . . . . . . . . . . . 24 m 25 Domestic production activities deduction(attach Form 8903) . 25 l 26 Other deductions(attach schedule) . Schedule 1 . . . . . . . . 2s 29,952 00 o 27 Total deductions. Add lines 12 through 26 . . . . . .. . . . . . . . . . . . . . ► 27 60,799 00 28 Taxable income before net operating loss deduction and special deductions.Subtract fine 27 from line 11_ 28 1,605 00 C29 Less= a Net operating loss deduction(see instructions) . . . . . . . 29a (1.6o-5 0 b Special deductions(Schedule C,line•20) . . . . . . . . . 29b 29c (1,605 00) or 30 Taxable income. Subtract line.29c from line 28(see instructions) . . . . . . . . . . . 30 - 0 00 31 Total tax (Schedule J.line 10) . . . . . . . . . . . . . . . 31 0 00 at 32a 2009 overpayment credited to 2010 32a V b 2010 estimated tax payments . . . 32b co c 2010 refund applied for on Form 4466 32c (. ) d Bel► 32d me Tax deposited with Form 7004 . . . . . . . . . . . 32e a f Credits:(1) Form 2439 I (2)Form 4136 I 32f m g Refundable credits from Form 3800,line 19c,and Form 8827,line 8c . . . 32g 32h 33 Estimated tax penalty(see instructions).Check if Form 2220 is attached . . . . . . . . ► ❑ 33 V 34 Amount owed. If line 32h is smaller than the total of lines 31 and 33,enter amount owed 34 35 Overpayment If line 32h is larger than the total of lines 31 and 33,enter amount overpaid . . . . . 35 ~ 36 Enter amount from line 35 you want:Credited to 2011 estimated tax► I Refunded► 36 Under penahies of perjury,l declare that 1 have examined this return,including accompanying schedules and statements,and to the hest of my knowledge and belief,it is true,correct. S, and complete.Declaration of preparer(other than taxpayer)is based on information of which preparer has arty knowledge nowledga 9n May the IRS discuss this Tatum with the preparer shown below IHere (see instructions)?[-]Yes El No Signature of officer Date '.Title Paid Print/type preparets name Preparer signahr /�Q e Date PTIN Preparer �L v c B. 64m ��� /1 .f c{�r✓ ! « self-em®ea if ln11///lS Use Only Ban's name No. I Firm's EIN to. Firm's address► 10tH/-,V 44`QCC• 'L'S-D 1 Phone no. '7/'1-7.1�-01i f w For Paperwork Reduction Act Notice,see separate instructions. Cat No.11450Q Form 1120(2o10) e 5 Form 1120(2010) Page 2 ip-mINIMMM Cost of Goods Sold (see instructions) 1 Inventory at beginning of year . . . . . . . . . . . . . . . . . . . . . 1 504 t0 2 Purchases . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 28, 3 Cost of labor . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Additional section 263A costs(attach schedule) . . . . . . . . . . . - - 4 5 Other costs(attach schedule) . . $chedule 2 . . . . . . . . . . . . . 5 43,140 0 6 Total.Add lines 1 through 5. . . . . . . . . . . . . . . . . . . . . . 6 71,960 0 7 Inventory at end of year .. .. . . . . . . . . . . . . 7 479 0 8 Cost of goods said.Subtract line 7 from line 6.Enter here and on page 1,tine 2 . . . . . . 8 71.481 0 9a Check all methods used for valuing closing inventory: of ❑cost (t)❑ Lower of cost or market (fi)❑Other(Specify method used and attach explanation.)► b Check if there was a writedown of subnormal goods . . . . . . . . . . . . . . . . 11110 c Check if the UFO Inventory method was adopted this tax year for any goods(rf checked,attach Form 970) . . . . . . ► Eld If the UFO inventory method was used for this tax year, enter percentage(or amounts)of closing inventory computed under UFO . . . . . . . . . . . . . . . . . . . . 19d I I e If property is produced or acquired for resale;do the rules of section 263A apply to the corporation? . . . . . ❑Yes ❑ No f Was there any change in determining quantities,cost,or valuations between opening and closing inventory?If"Yes," attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • - Dividends and Special Deductions (see instructions) (a) Dividends (b) % (c) Special deductions received (a) x (b) 1 Dividends from less-than-20%-owned domestic corporations(other than debt-financed stock) . . . . . . 70 2 Dividends from 20%-or-more-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . . . . . . . 80 see 3 Dividends on debt-financed stock of domestic and foreign corporations . . . lnshuctions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities . . . 42 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities. . . . 48 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs . . . 70 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs . . . 80 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . . . . 100 9 Total. Add lines 1 through 8..See instructions for limitation 10 Dividends from domestic Lb i rporations received by a small business investment company operating under the Small Business Investment Act of 1958 100 11 Dividends from affiliated group members . . . . . . .. . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . . . 100 13 Dividends from foreign corporations not Included on lines 3,6,7,8,11,or 12 . . . 14 Income from controlled foreign corporations under.subpart F(attach Form(s)5471) 15 Foreign dividend gross-up . . . . . . . . . . . . . 16 IC-DISC and former DISC dividends not included on lines 1,2,or 3 . . . . . 17 Other dividends . . . . . . 18 Deduction for dividends paid on certain preferred stock of public utilities . . . . 19 Total dividends. Add lines 1 through 17.Enter here and on page 1,line 4 . . . ► 20 Totals (al deductions. Add lines 9,10,11,12,and 18.Enter here and on page 1,line 29b . ! -•M raCompensation of Officers (see instructions for page 1,line 12) Note: Complete Schedule E only if total receipts gine la plus lines 4 through 10 on page 1)are$500,000 or more. (c) Percent of Percent of corporation stock owned (a) Name of officer (b)Social security number time devoted to (f)Amount of compensation business (d)Common (e) Preferred 1 % % % % % % % % 2 Total compensation of officers . . . . . . . . . . . . . . . . . . . . . . . 3 Compensation of officers claimed on Schedule A and elsewhere on return . _ . . . . . . . 4 Subtract line 3 from line 2.Enter the result here and on page 1,line 12 . . . . . . . . . . . Form 1120(201 0) w r ' Minnich's Garage, Inc. EIN: 23-2014873 12/31/10 Schedule 1: Form 1120,Line 26 Utilities $ 2,754 Insurance 22,826 Fuel Oil 2,511 Gas/Travel Expense 1,861 Total $29,952 Schedule 2: Form 1120, Schedule A,Line 5 Cost of Labor $32,300 Outside Repairs& Services 5,588 Supplies 3,639 Tools 1,613 Total $43,140 Schedule G: Form 1120, Schedule K,Line 4b Ann Minnich SSN: 183-18-7220 Form 1120(2010) Page 3 WRIMITIME Tax Computation (see instructions 1 Check If the corporation is a member of a controlled group(attach Schedule O(Form 1120)) . ► ❑ 2 Income tax.Check if a qualified personal service corporation(see instructions) . . . . . . . . ► ❑ 2 3 Alternative minimum tax(attach Form 4626) . . . . . . . . . . . . . . . . . . . . 3 4 Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . 4 5a Foreign tax credit(attach Forth 1118) 5a b Credit from Form 8834,line 29 . . . . . . . . . . . 5b c General business credit(attach Forth 3800) . . . . . . . 5c d Credit for prior year minimum tax(attach Forth 8827) . . . . . . . . . 5d e Bond credits from Form 8912 . . . . . . . . . . . . . . . . 5e 6 Total credits. Add lines 5a through 5e . . . . . . . . . . . . . . . . . . . . . 6 7 Subtract line 6 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Personal holding company tax(attach Schedule PH(Form 1120)) . . . . . . . . . . . 8 9 Other taxes.Check if from: ❑ Form 4255 ❑ torm 8611 ❑ For 8697 ' ❑ Form 8866 ❑ Form 8902 ❑Other(attach schedule) . . . 9 10 Total tax. Add lines 7 through 9.Enter here and on page 1 line 31 - 10 0 1 00 IMITTURIMM Other Information see instructions) 1 Check accounting method: a ❑Cash • b ®Accrual c ❑ Other(specify)►_�-- —���--- _--- Yes No 2 See the instructions and enter the: a Business activity code no.► 811110 ------------------------------ ----------------------------— —_— --- b Business activity Do-_--W�` Retail Service_& Welding c Product or service► _Revairs Maintenance of Autos�-Trucks 3 Is the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group?— . . . . . . . . . . % If'Yes,"enter name and EIN of the parent corporation► -__-------------------------------------------------—--------- ------------- ---------- 4 At the end of the tax year. a Did any foreign or domestic corporation, partnership (including any entity treated as a partnership), trust, or tax-exempt organization own directly 20%or more,or own,directly or indirectly,50%or more of the total voting power of all Gasses of the corporation's stock entitled to vote?If'Yes,'complete Part I of Schedule G(Form 1120)(attach Schedule G). . . . . . % b Did any individual or estate own directly 20%or more,or own,directly or Indirectly,50%or more of the total voting power of all classes of the corporation's stock entitled to vote?If"Yes,'complete Part 11 of Schedule G(Form 1120)(attach Schedule G) % 5 At the end of the tax year,did the corporation: Schedule G a Own directly 20%or more,or own,directly or indirectly,50%or more of the total voting power of all classes of stock entitled to vote of any foreign or domestic corporation not included on Form 851,Affiliations Schedule?For rules of constructive ownership,see instructions t % If'Yes,"complete()through(nq. (u) Employer Idl Country of CM Percentage n Name of Corporation Identification Number Owned in Voting Cd any) Incorporation Stock Form 1120(2010) w Page 4 Forth 1120(2010) -• Continued Yes No b Own directly an interest of 20%or more,or own,directly or indirectly,an interest of 50%or more in any foreign or domestic partnership g (including an entity treated as a partnership)or in the beneficial interest.of a trust?For rules of constructive ownership,see instructions If"Yes,"complete M through ry. (iv) Maximum Pi Employer �Q Country of Organization Percentage Owned in () Name of Entity Identification Number (il �Y (if any) Profit Loss or Capital 6 During this tax year,did the corporation pay dividends(other than stock dividends and distributions in exchange for stock)in excess of the corporation's current and accumulated earnings and profits?(See sections 301 and 316.) . . . . . . X If"Yes,"file Form 5452,Corporate Report of Nondividend Distributions. If this is a consolidated return,answer here for the parent corporation and on Form 851 for each subsidiary. 7 At any time during the tax year,did one foreign person own,directly or indirectly,at least 25%of (a) the total voting power of all classes of the corporation's stock entitled to vote or (b) the total value of all classes of the corporation's stock? . . . . X For rules of attribution,see section 318.If"Yes,"enter. (q Percentage owned► and n Owner's country► (c) The corporation may have to file Form 5472,Information Return of a 25% Foreign-Owned U.S.Corporation or a Foreign Corporation Engaged in a U.S.Trade or Business.Enter the number of Forts 5472 attached► 8 Check this torn if the corporation issued publicly offered debt instruments with original issue discount . . . . . . ► ❑ If checked,the corporation may have to file Form 8281,Information Return for Publicly Offered Original Issue Discount Instruments. 9 Enter the amount of tax-exempt interest received or accrued during the tax year►$ 10 Enter the number of shareholders at the end of the tax year(if 100 or fewer)► 11 If the corporation has an NOL for the tax year and Is electing to forego the caryb>(ck period,check here . . . . . ► ❑ If the corporation is filing a consolidated return,the statement required by Regulations section 1.1502-21(b)(3)must be attached or the election will not be valid. 12 Enter the available NOL carryover from prior tax years(do not reduce it by agy fedTh n on line 29a.)►$ 192,223 c eulle ---------- ---------. 13• Are the corporation's total receipts(line is plus lines 4 through 10 on page 1)for the tax year and its total assets at the end of the tax year less than$250,000? . . . . ... . . . I. . . . . . . . . . . . . . . . . . . If"Yes,"the corporation is not requireclAo complete Schedules 1,M-1,and M-2 on page 5.Instead,enter the total amount of cash distributions and the book value of property distributions(other than cash)made during the tax year.►$ 14 Is the corporation required to file Schedule UTP(Form 1120),Uncertain Tax Position Statement(see instructions)? . . . X If"Yes,"complete and attach Schedule UTP. Form 1120(2010) A Minnich's Garage, Inc. EIN: 23-2014873 12/31/10 Schedule 3: Form 1120, Schedule K,Line 12 Net Operating Loss Schedule Tax Period Beginning Tax Period Ending Net Loss 01/01/1999 12/31/1999 ( 3,626) 01/01/2000 12/31/2000 ( 18,539) 01/01/2001 12/31/2001 ( 2,518) 01/01/2002 12/31/2002 ( 17,361) 01/01/2003 12/31/2003 ( 14,039) 01/01/2004 12/31/2004 (33,118) 01/01/2005 12/31/2005 (28,991) 01/01/2006 12/31/2006 (21,403) 01/01/2007 12/31/2007 (49,798) 01/01/2008 12/31/2008 ( 2,830) Form 1120(2010) Page 5 • - Balance Sheets per Books Beginning of tax year End of tax year Assets (a) (b) (c) (d) 1 Cash . . . . . . . . . . . . 2a Trade notes and accounts receivable . . . b Less allowance for bad debts . . . . . ( ) ( ) 3 Inventories . . . . . . . . . . . 4 U.S.government obligations . . . . . 5 Tax-exempt securities(see instructions) 6 Other current assets(attach schedule). . . 7 Loans to shareholders . . . . . . . 8 Mortgage and real estate loans . . . . . 9 Other investments(attach schedule) . . . 10a Buildings and other depreciable assets b Less accumulated depreciation. ( ) ( ) 11a Depietable assets . . . . . . . . b Less accumulated depletion. . . . . _ ( ) ( ) 12 Land(net of any amortization) . . . 13a Intangible assets(amortizable only) b Less accumulated amortization . . . ( ) ( ) 14 Other assets(attach schedule) . 15 Total assets Liabilities and Shareholders'Equity 16 Accounts payable. . . . . . . . 17 Mortgages,nates,bonds payable in less than 1 year 18 Other current liabilities(attach schedule) 19 Loans from shareholders. . . . . . 20 Mortgages,notes,bonds payable in 1 year or more 21 Other liabilities(attach schedule) . . . . 22 Capital stock: a Preferred stock . . . . b Common stock 23 Additional paid-in capital. . . . 24 Retained eamings—Appropriated(attach schedule) 25 Retained eamings—Unappropriated . . . 26 Adjustments to shareholders'equity(attach schedule) t 27 Less cost of treasury stock 28 Total liabilities and shareholders'equity PRIM- - Reconciliation of Income(Loss)per Books With Income per Return Note: Schedule M-3 required Instead of Schedule M-1 If total assets are$10 million or more—see instructions 1 Net income(loss)per books'. 7 Income recorded on books this year 2 Federal income tax per books not included on this return(itemize): 3 Excess of capital losses over capital gains Tax-exempt interest• $ 4 Income subject to tax not recorded on books -------------—----—----------_------ this year(itemize): ---------------------------------------- 8 Deductions on this return not charged 5 Expenses recorded on books this year not against book income this year(itemize): deducted on this return(Itemize): a Depreciation $ a Depreciation . - . . $ b Charitable contributions$ ------------ ----------- b Charitable contributions . $ c Travel and entertainment. $ ------------------— Add-lines-7-an -8---------------- 9 Add lines 7 and 8 . 6 Add lines 1 through 5. 10 Income(page 1,fine 28)—line 6 less line 9 16-510TIMUNQU Analysis of Unappropriated Retained Earnings per Books(Line 25,Schedule L) I Balance at beginning of year . . . . . 5 Distributions: a Cash . . . . 2 Net income(loss)per books. . . . . . b Stock . . . . 3 Other increases(itemize): c Property . . . ----------------------- 6 Other decreases(itemize): ---------------------------------------------------- -------------- 7 Add fines 5 and 6 . . . . . . 4 Add lines 1,2,and 3 8 Balance at end of year pine 4 less line 7) Form 112O(2010 t ' F.4562 Depreciation and Amortization OMB No.1545-0172 (including Information on lasted Property) 2010 Department of the Treasury Attachment Internal Revenue service ►See separate instructions. ►Attach to your tax return. Sequence No.67 Name(s)shown on return Business or activity to which this form relates Identifying number Minnich's Garage, Inc. I Repairs/Maint. of Autos & Trucks 123-2014873 GM Election To Expense Certain Property Under Section 179 ' Note:If you have any listed property, complete Part V before you complete Part 1. 1 Maximum amount(see instructions) . . . . . . . . . . . . . . . . . .. . . . . 1 2 Total cost of section 179 property placed in service(see instructions) . . . . . . . . . . . 2 3 Threshold cost of section 179 property before reduction in limitation(see instructions) . . . . 3 4 Reduction in limitation.Subtract line 3 from line 2.If zero or less,enter-0- . . . . . 4 5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing separately,see instructions . . . . . . . . . . . . . . . . . . . 5 6 (a) Description of property (b) Cost(business use only) (c) Elected cost 7 Listed property.Enter the amount from line 29 . . . . . . . . . 7 8 Total elected cost of section 179 property.Add amounts in column(c),lines 6 and 7 . . . . . . 8 9 Tentative deduction.Enter the smaller of line 5 or line 8 . . . . . . . . . . . . . . . . 9 10 Carryover of disallowed deduction from line 13 of your 2009 Form 4562 . . . . . . . . . . . 10 11 Business income limitation.Enter the smaller of business income(not less than zero)or line 5(see instructions) 11 12 Section 179 expense deduction.Add lines 9 and 10,but do not enter more than line 11 12 13 Carryover of disallowed deduction to 2011.Add lines 9 and 10,less line 12 ► FT3 Note: Do not use Part 11 or Part Ill below for listed property.Instead,use Part V. Special Depreciation Allowance and Other Depreciation(Do not include listed property.) (See instructions.) 14 Special depreciation allowance for qualified property (other than listed property) placed in service during the tax year(see instructions) . . . . . . . . . . . . . . . . . . . . . . 14 15 Property subject to section 168(1)(1)election . . . . . . . . . . . . . . . . . . . 15 16 Other de reciation(including ACRS 16 50.00 MACRS Depreciation(Do not include listed property.)(See instructions.) Section A 17 MACRS deductions for assets placed in service in tax years beginning before 2010 . . . . 17 7` 678:00 18 If you are electing to group any assets placed in service during the-thx year into;one or more general asset accounts,check here . . . . . . . .. . . . . . . . . ► [) Section B—Assets Placed in Service During 2010 Tax Year Using the General Depreciation System Month year cBasis for eprecta (d) Recovery (a)Classification of property placed in (bysinesstnvestment use period (e) Convention (11) Method (g) Depreciation deduction service only'—see instructions 19a 3-year property Schedule 4 3 yrs. S L 150.00 b 5-year property c 7-year property d 10-year property e 15-year property f 20-year property g 25-year property 25 yrs. 5/L h Residential rental 27.5 yrs. MM 5/L property 2'7.5 yre. MM 5/L 1 Nonresidential real 89 yrs. MM 5/L property MM 5/L Section C—Assets Placed in Service During 2010 Tax Year Using the Alternative Depreciation System 20a Class life 5/L b 12-year 12 yrs. 5/L c 40-year 40 yrs. MM 5/L Summary (See instructions.) 21 Listed property,Enter amount from line 28 . . . 21 22 Total. Add amounts from line 12, lines 14 through 17, tines 19 and 20 in column(g),and line 21. Enter here and on the appropriate lines of your return.Partnerships and S corporations—see instructions 22 7,878.00_ 23 For assets shown above and placed in service during the current year,enter the portion of the basis attributable to section 263A costs . . . . . 23 For Paperwork Reduction Act Notice,see separate instructions. Cat.No.12906N Form 4562(2010) Form 4562 2010) Page 2 Listed Property (Include automobiles, certain other vehicles, certain computers, and property used for entertainment,recreation,or amusement.) Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 24b,columns(a)through(c)of Section A all of Section B,and Section C if applicable. Section A—Depreciation and Other Information(Caution: See the instructions for limits for passenger automobiles.) 24a Do you have evidence to support the businesslinvestment use claimed? E]Yes 0 No I 24b If"Yes,"is the evidence written? 0 Yes 0 No (a) I b, I1 (9) . (h) (1) Business/ W,ssi (d) Basis for depreciation Type of property gist Date placed Recovery Method/ Depreciation Elected section 179 vehicles first) In service ment u Cost or other basis� (businisstinvestment period Convention deduction cost kPercentage use only) 25 Special depreciation allowance for qualified listed property placed in service during the tax year and used more than 50%in a qualified business use(see instructions) . 25 26 Property used more than 50%in a qualified business use: 9� %I %I 27 Property used 50%or less in a q alified business use: % % % 28 Add amounts in column(h),lines 25 through 27.Enter here and on line 21,page 1 28 29 Add amounts in column(),line 26.Enter here and on line 7,page 1 . . . . . . . . . . . . 29 Section B—Information on Use of Vehicles Complete this section for vehicles used by a sole proprietor,partner,or other"more than 5%owner,"or related person.If you provided vehicles to your employees,first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles. (a) (b) (C) (d) (e) to 30 Total business/investment miles driven during Vehicle I Vehicle 2 Vehicle 3 Vehicle 4 Vehicle 5 Vehicle 6 the year(do not include commuting miles) 31 Total commuting miles driven during the year 32 Total other personal (noncommuting) miles driven . . . . . . . . . . . . 33 Total miles driven during the year.Add lines 30 through 32 . . . . . . . . . 34 Was the vehicle available for personal-use Yes No Yes .No Yes' No Yos No Yes No Yes No during off-;Outy,hours? 35 Was the vehicle used primarily by a more than 5%owner or related person? . . . 36 Is another vehicle available for personal use? Section C—Questions for Employers Who Provide Vehicles for Use by Their Employees Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who are not more than 5%owners or related persons(see instructions). 37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by Yes No your employees? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees? See the instructions for vehicles used by corporate officers,directors,or 1%or more owners 39 Do you treat all use of vehicles by employees as personal use? . . . . . . . . . . . . . . . . 40 Do you provide more than five vehicles to your employees, obtain information from your employees about the use of the vehicles,and retain the information received? . . . . . . . . . . . . . . . . . . . 41 Do you meet the requirements concerning qualified automobile demonstration use?(See instructions.) . . . Note: If your answer to 37,38,39,40,or 41 is"Yes,"do not complete Section 8 for the covered vehicles. Amortization (b) Date amortization (c) (d) Amortization M Description of costs begins Amortizable amount Code section period or Amortization for this year percentage 42 Amortization of costs that begins during your 2010 tax year(see instructions): 43 Amortization of costs that began before your 2010 tax year . . . . . . . . . . . . . 43 44 Total. Add amounts in columnAo.See the instructions for where to report Form 4562(tot o) Minnich's Garage, Inc, EIN: 23-2014873 12/31/10 Schedule 4: Form 4562 Part II& Part III Cost/ Prior Yrs Current Basis Deprec Method Years Deprec• 3 Year Recovery Property Trailer - 11/25/06 $10,500 $10,500 MACRS 3 $ -0- Welder- 2/28/07 3,777 3,568 MACRS 3 209 Balancer- 12/11/07 2,775 1,903 MACRS 3 872 Plazma Ctr- 9/24/10 1,674 -0- MACRS 3 150 5 Year Recovery Property Truck- 5/13/05 $20,000 $18,500 MACRS 5 $ 1,500 Truck— 2/27/07 20,000 11,356 MACRS 5 4,000 Welder— 12/08/09 5,483 68 MACRS 5 1,097 19 Year Recovery Property 11/20/97 $ 1,017 715 ACRS 19 50 TOTALS $65,226 $46,610 $ 7,878 0 U.S. Corporation Income Tax Return OMB No.1545-0123 Formil "120 For calendar year 2011 or tax year beginning 2011,ending....................120 1 - Department of the Treasury ------ CO,24 Internal Revenue Service 10,See separate A Check if; Name 8 Employer identification number 1a Consolidated return (attach Form 851) ❑ TYPE filitlAllefd 6,4W,106_, IAI,-. -713 b Ufe/nontife consoli- Number,street,and room or suite no.If a P.O.box,see instructions. C Date incorporated dated return. . .E] OR I I- I&/ 7,5* /5', Sie*al6ceeY yj 2 Personal holding co. PRINT (attach Sch.PH)., EJ City or town,state,and ZIP code D Total assets(see instructions) $ Personal service corp. I I q (see instructions) . IW,-C#4 A//C J 6 04 C, 93 1 V - $ 4 Schedule M-3 attached E Check if. (1) L] Initial return (2) E] Final return (3) F1 Name change (4) []Address change la Merchant card and third-party payments.For 2011,enter-0- . . . . . . la 0 670 b Gross receipts or safes not reported on line 1a(see instructions) . . . . . 1b 14 00 c Total.Add lines 1 a and 1 b . . . . . . . . . . . . . . . . I c /4 0 V d Returns and allowances plus any other adjustments(see instructions) Ild coo a Subtract line 1 d from line 1 c . ... . . . . . . . . . . . . . . . . . . . . . . . le `f. !o 2 Cost of goods sold from Form 1125-A,line 8(attach Form 1125-A) . . . . . .... . . . . . 2 00 E 0 3 Gross profit.Subtract line 2 from line 1.a . . . . . . . . . . . . . . . . . . . . 3 00 0 4 Dividends(Schedule C,line 19) . . .. . . . . . . . . . . . . . . 4 -5 5 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Capital gain net income(attach Schedule D(Form 1120)) . . . . . . . . . . . . . . . 9 Net gain or(loss)from Form 4797,Part 11,line 17(attach Form 4797) . . . . . . . . . . . 9 10 Other income(see instructions—attach schedule) . . . . . . . . . . . . . . . . . 10 11 Total income.Add lines 3 through 10. .. . . . . . . . . . . . . . . . . . . . . ► _111 047 12 Compensation of officers from Form 1125-E,line 4(attach Form 1125-E) . . . . . . . . . . ► 12 13 Salaries and wages(less employment credits) . . . . . . . . . . . . . . . . . 13 00 00 0 14 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . . 14 JOW-0 00 15 Bad debts . . . . . . . . . . . . . : . . . . . . . . . . . . . . . 15 V , 16 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16l% 0 Od 010 0 17 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . 17 017a 00 rn 0 18 Interest 19 Charitable contributions . . . . . . . . . . . . . . . .. 19 20 Depreciation from Form 4562 not claimed on Form 1125-A or elsevOhere on return(attach Form 4562) . 20 5, 17015 00 21 Depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 0 23 23 Pension,profit-sharing,etc.,plans . . . . . . . . . . . . . . 24 Employee benefit-programs . . . . . . ... . . . . . . . . . . . . . . . . . 24 .S 25 Domestic production activities deduction(attach Form 8903) . . . . . . . . . . . . . . 25 4) H.--zi, * 5 26 Other deductions(attach schedule) 5e OL-e . . . ./ . . . . . . . . . . . . . . 26 9000 00 a �7 27 Total deductions. Add lines 12 through 26 . . . . . . . . . . . . . . . . . . . 0- 27 119, ,1& 6/,7 28 Taxable income before net operating loss deduction and special deductions.Subtract line 27 from line 11 28 00 29a Net operating loss deduction(see instructions) Jr . . . . . . 29a zfJ1 0 4) b Special deductions(Schedule C,line 20) . . . . . . . . . . . . 29b 0 c Add lines 29a and 29b . . . . . . . . . . . . . . . . . . . . . . . . . 29c f 00) 'a , 30 Taxable income. Subtract line 29c from line 28(see instructions) . . . . . . . . . . . . 30 O 400 31 Total tax (Schedule J,Part 1,line 11) . . . . . . . . . . . . . . . . . . . . . 31 0 00 -Sr 32 Total payments and refundable credits(Schedule J,Part 11,line 21) . . . . . . . . . . . . 32 OE 33 Estimated tax penalty(see instructions).Check if Form 2220 is attached . . . . . . . . 0, ❑ 33 ti 34 Amount owed. If line 32 is smaller than the total of lines 31 and 33,enter amount owed . . . . . 34 35 Overpayment If line 32 is larger than the total of lines 31 and 33,enter amount overpaid . . . . . 35 36 Enter amount from line 35 you want:Credited to 2012 estimated tax 00, Refunded 0- 36 Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,it is true,correct, Sign and complete.Declaration ofpreparer(other than taxpayer)is based on all information of which preparer has any knowledge. May the IRS discuss this return Herewith the preparer shown below Signature of officer Date Title (see instructions)?n YesE]No Paid Print/Type preparer's name signature Date CheckEl if PTIN self-employed Preparer I Use Only Firm's name No. Firm's EIN W Firm's address lo- Phone no. For Paperwork Reduction Adt Notice,see separate instructions. r.pt KlIlArnrl Minnich's Garage, Inc. EIN: 23-2014873 12/31/11 Schedule 1: Form 1120,Line Utilities $ 3,062 Insurance 9,193 Fuel Oil 4,179 Gas/Travel Expense 3,875 Total $20,309 Schedule 2: Form 1125-A,Line 5 Cost of Labor $31,200 Outside Repairs& Services 5,987 Supplies &Tools 1,939 Total $39,126 Form 1120(2011) Page 2 CM;M*M= Dividends and Special Deductions (see instructions) (a) Dividends ( )b % (c) Special deductions received (a) x (b) 1 Dividends from less-than-20%-owned domestic corporations(other than debt-financed stock) . . . . . . . . . . . . . . . . . . . . . . . . 70 2 Dividends from 20%-or-more-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . .. . . . . . . .. . . 80 C-66 3 Dividends on debt-financed stock of domestic and foreign corporations . inetruaione 4 Dividends on certain preferred stock of less-than-20%-owned public utilities . . . 42 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities. . . . 48 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 70 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs . . . 80 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . . . . 100 9 Total. Add lines 1 through 8.See instructions for limitation . . . . . . . . 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . . . 100 13 Dividends from foreign corporations not included on lines 3,6,7,8,11,or 12 . . . 14 Income from controlled foreign corporations under subpart F(attach Form(s)5471) s f 15 Foreign dividend gross-up . . . . . . . . . . . . . . , t 16 IC-DISC and former DISC dividends not included on lines 1,2,or 3 . . . . . . 17 'Other dividends . . . . . . . . . . . . . . . . . . 18 Deduction for dividends paid on certain-preferred stock of public utilities . . . . 19 Total dividends. Add lines 1 through 17.Enter here and on page 1,line 4 20 Total special deductions. Add lines 9,10,11,12,and 18.Enter here and on page 1,line 29b Fomt.1 120(2011 w SCHEDULE G Information on Certain Persons Owning the (Form December120) 11) Corporation's Voting Stock OMB No.1545-0123 Department of the Treasury So-Attach to Form 1120. Internal Revenue Service 10-See instructions on page 2. NameEmployer identification number(EIN) // Certain Entities Owning the Corporation's Voting Stock.(Form 1120,Schedule K,Question 4a).Complete columns 01 through(v)below for any foreign or domestic corporation;partnership(including any entity treated as a partnership),trust,or tax-exempt organization that owns directly 20%or more,or owns,directly or indirectly,50% or more of the total voting power of all classes of the corporation's stock entitled to vote(see instructions). C7 Name of Entity (ii)Employer Identification Gil)Type of Entity (w)Country of Organization (v)Percentage Owned in Voting Stock Number(f any) Certain Individuals and Estates Owning the Corporation's Voting Stock.(Form 1120,Schedule K, Question 4b).Complete columns(i)through(iv)below for any individual or estate that owns directly 20%or more, or owns,directly or indirectly,50%or more-of the total'voting power of all classes of the corporation's stock entitled to vote(see instructions). (ii)Identifying Number (iii)Coup'of (iv)Percentage Owned 01 Name of Individual or Estate (ifCitizenship(see instructions) in Voting Stock ANA/ 14141A/ie# 7419 US'q goo t i For Paperwork Reduction Act Notice, Cat.No.526845 Schedule G(Form 1120)(Rev.12-2011) see the Instructions for Form 1120. Form 1120(2011) Page 4 jala3EM Other Information continued(see instructions) Yes No . 5 At the end of the tax year,did the corporation: a Own directly 20%or more,or own,directly or indirectly,50%or more of the total voting power of all classes of stock entitled to vote of X any foreign or domestic corporation not included on Form 851,Affiliations Schedule?For rules of constructive ownership,see instructions. If"Yes,"complete(i)through(iv)below. {ii) Employer fiiq Country of (iv) Percentage {i) Name of Corporation Identification Number Owned in Voting (if any) Incorporation Stock b Own directly an interest of 20%or more,or own,directly or indirectly,an interest of 50%or more in any foreign or domestic partnership v (including an entity treated as a partnership)or in the beneficial interest of a trust?For rules of constructive ownership,see instructions. /1 If"Yes,"complete(i)through(iv)below. (01 Employer {iiiJ Country of (iv) Maximum (i} Name of Entity Identification Number Organization Percentage Owned in (if any) Profit,Loss,or Capital 6 During this tax year, did the corporation pay dividends (other than stock dividends and distributions in exchange for stock)in y excess of the corporation's current and accumulated earnings and profits?(See sections 301 and 316.) . . . . . . . �1 If"Yes,"file Foran 5452,Corporate Report of Nondividend Distributions. If this is a consolidatl?d return,answer here for the parent corporation and on Form 851 for each subsidiary. 7 At any time during the tax year,did one foreign person own,directly or indirectly,at least 25%of (a) the total voting power of all classes of the corporation's stock entitled to vote or (b) the total value of all classes of the corporation's stock? . . . . For rules of attribution,see section 318.If"Yes,"enter: (PPercentage owned► and (i) Owner's country► (c) The corporation may have to file Foran 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S.Trade or Business.Enter the number of Forms 5472 attached► ---- -----------------------------------J - - - 8 Check this box if the corporation issued publicly offered debt instruments with original issue discount . . . . . . ► ❑ If checked,the corporation may have to file Foran 8281,Information Return for Publicly Offered Original Issue Discount Instruments. g Enter the amount of tax-exempt interest received or accrued during the tax year►$ 10 Enter the number of shareholders at the end of the tax year(f 100 or fewer)No 11 If the corporation has an NOL for the tax year and is electing to forego the carryback period,check here . . . . . ► ❑ If the corporation is filing a consolidated return,the statement required by Regulations section 1.1502-21(b)(3)must be attached or the election will not be valid. 12 Enter the available NOL carryover from prior tax years(do not reduge it by any deduction on line 29a.)►$ 9O� -yE'Dl1za 13 Are the corporation's total receipts(line is plus lines 4 througv 10 on page 1)for the tax year and its total assets at the end of the tax year less than$250,000? . . . . . . . . . . . . . . . . . . . . . . . . . . . If"Yes,"the corporation is not required to complete Schedules L, M-1, and M-2 on page 5. Instead,enter the total amount of cash distributions and the book value of property distributions(other than cash)made during the tax year.►$ 0,00 _______________ 14 Is the corporation required to file Schedule UTP(Form 1120),Uncertain Tax Position Statement(see instructions)? . . . . If"Yes,"complete and attach Schedule UTP. 15a Did the corporation make any payments in 2011 that would require it to file Form(s)1099(see instructions)? . . . . . . b If"Yes,"did or will the corporation file all required Forms 1099? X Form 1120(2017) Minnich's Garage, Inc. EIN: 23-2014873 12/31/11 Schedule 3: Form 1120, Schedule K,Line 12 Net Operating Loss Schedule Tax Period Beginning Tax Period Ending Net Loss 01/01/1999 12/31/1999 ( 2,021) 01/01/2000 12/31/2000 ( 18,539) 01/01/2001 12/31/2001 ( 2,518) 01/01/2002 12/31/2002 ( 17,361) 01/01/2003 12/31/2003 ( 14,039) O1/01/,2004 12/31/2004 (33,118) 01/01/2005 12/31/2005 (28,991) 01/01/2006 12/31/2006 (21,403) 01/01/2007 12/31/2007 (49,798) 01/01/2008 12/31/2008 ( 2,830) Form 1120(2011) Page 5 • Balance Sheets per Books Beginning of tax year End of tax year Assets (a) (b) (c) (d) 1 Cash . . 2a Trade notes and accounts receivable . : `._ . b Less allowance forbad debts ( } ( } 3 Inventories . . . . . . . 4 U.S.government obligations . . 5 Tax-exempt securities(see instructions) - 6 Other current assets(attach schedule) 7 Loans to shareholders _ . . . N r � 8 Mortgage and real estate loans . 9 Other investments(attach schedule) 10a Buildings and other depreciable assets 4`,`: __. ,.._ _.-- =L .•� b Less,accumulated depreciation . ( } ( } - 11a Depletable assets . b Lessaccumulated depletion. . . . } ( } htit „12 Land(net of any amortization) y-,Y,• s msµ, z U ,_ ,:_ _ 13a Intangible assets(amortizable only) b Less accumulated amortization . . ( } ( } r. 14 Other assets(attach schedule) _ {s�. n T C w: yx 15 Total assets . . Liabilities and Shareholders Equity r�,�, ,� �{f Y ,.,��,.:. � .-F3 r-ir'`SS'Sf`l 16 Accounts payable. . . . i. 5oY -at 1r 17 Mortgages,notes,bonds payable in less than 1 year ;CrY ; rpm k' S- Fz 18 Other current liabilities(attach schedule) 19 Loans from shareholders. ';:,:;; _ ,,,€z ;;-�°�==:=:U.: ' �.•-:l�;�.�.r.. - _ 220. Mortgages,es,notes,bonds payable in 1 year OC more -- + .-. 1 Othar liabilities(attach schedule) e;,:�• �.-.. „<nz t, 22 Capital stock: a Preferred stack ,_,�.-=_ -�3. : - -.... .. - •....._.-... b Common stock• . 23 Additional paid-in capital. ,. 24 Retained earnings—Appropriated(attach schedule) 25 Retained earnings—Unappropriated 26 Adjustments to shareholders'equity(attach schedule) 27 Less cost of treasury stock _ 28 Total liabilities and shareholders'-equity- •,...- -. Reconciliation of,Income(Loss)per Books With Income per Return Note: Schedule M-3 required instead of Schedule M-1 if total assets are$10 million or more—see instructions 1 Net income ossper books . . . . . . 7 Income recorded on books this year 2 Federal income tax per books not included on this return(itemize); 3 Excess of capital losses over capital gains Tax-exempt interest $---------------- 4 --------_ --- '= rrar.7a':'r,:v_ 4 Income subject to tax not recorded on books ;z ,:�=>f;,ar;a; --------------------------------------------- this year(itemize} t C "x r }t --------------------------- --------'-------- ----------- 8 Deductions on this return not charged -----------------------------=---------------------- „r 5 Expenses recorded on books this year not r { � 1 *4 against book income this year Ctem¢e} deducted on this return Itemize): _ k4k' � a a Depreciation $ fay t a Depreciation $, V `" t l "6 1 b Charitable contributions$ __- b Charitable contributions $ +q -- ____-- 't " + t: ------- ------------------------- ------------------ c Travel and entertainment. $ � �, { - ----------`- ---- _..,... .... ---------------------------------------- -- 9 Add lines 7 and 8 , . . . --------------------------------------------------------- 6 Add lines 1 through 5. 10 Income(page 1,tine 28)—line 6 less line 9 MM-MRIM Analysis of Unappropriated Retained Earnings per Books(Line 25,Schedule L) 1 Balance at beginning of year . . . . . 5 Distributions: a Cash 2 Net income,(loss)per books . . . b Stock . . . . 3 Other increases(itemize): c r " P s xa 'r roperty 4., ;.__ .,:._..,:;.s. r,::, = 6 Other decreases{itemize}: ---------------------------------------------------------- ..,.._,..._.:......,,.<_ -....,.. -------------- - ------------ ----------- ------- - - --- ---- ----=--- 7 Add lines 5 and 6 . . . . . 4 Add lines 1,2,and 3 8 Balance at end of year{line 4 less tine 7) Form 1120(201 1) F.. 11254 Cost-of Goods Sold (December 2011) OMB No.I W-2225 D 0 the Treasury lip,Attach to Form 1120,I I iD-C,11 2D-F,11 20S,1065,and 1065-13. Revenue'.Saralee Name Employer Iderilfflication number In/A1,V i d H `s 64 R tl C C, a,_3- ?0",/x Iy 1 Inventory at beginning of year . . . . . . . . . . . . . . . . . . . . . 1 17 9 0.0 2 Purchases . . . . . .. . . . . . . . . . . . . . . . . . . . . 2 e3d 9 S 00 3 Cost of tabor . . . . . . . . . . . . .. . . . . . . . . . . . . . 3 4 Additional section 263A costs(attach schedule) . . . . . . . . . . . . . . . . 4 5 Other costs(attach schedule) . '9 . . . . . . . . . . . . 5 00 6 Total.Add lines I through 5. . . . . . . . . . . . . . . . . . . . . . 6 00 7 Inventory at end of year . . . . . . . . . . . . . . . . .. . . . . . . 7 90 8 Cost of goods sold.Subtract line T from line 6.Enter here and on Form 1120,page I,line 2 or the -751' 09,1 0 o appropriate line of your tax return(see instructions) . . .. . . . . . . . . . . . 8 ga Check all methods used for valuing closing Inventory: (t)El cost rri)El Lower of cost or market (W)El Other(Specify method used and attach explanation.)Do►- --------------------------------------------------------------------------------------------- b Check it there was a writedown of subnormal goods . . . . . . . . . . . . . . . . . . . . . . ► El c Check if the UFO inventory method was adopted this tax year for any goods(if checked,attach Form 970) . . . . . . d It the UFO inventory method was used for this tax year,enter amount of closing inventory computed I 9d underUFO. . . . . . . . . . . . . . . . . . . . . . . . . . . e If property is produced or acquired for resale,do the rules of section 263A apply to the corporation? . . . . . El Yes El NO f Was there any change in determining quantifies,cost,or valuations between opening and closing inventory?If"Yes," es El attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 Y NO Section references are to the Internal you can adopt or change your accounting ending on or after December 31,2000,has Revenue Code unless otherwise noted. method to account for inventoriable items average annual gross receipts of$10 in the same manner as materials and million or less for the 3 prior tax years,(b) General Instructions supplies that are not incidental. whose principal business activity is not an Under this accounting method inventory ineligible activity,and(c)whose business Is Future Developments.The IRS has costs for raw materials purchased for use not a tax shelter(as defined in section 448 created a page on IRS.gov for information (d)(3)).See Rev.Proc.2002-28,2002-18;1. in producing finished goods and R.B.815. about Form 1125-A and Its instructions at merchandise purchased for resale Ore I wwwJrs.gov11brm1125a.Information aboutdeductible in the year the finished goodsor Uniform capitalization rules.The uniform any future developments affecting Form -merchandise are sold(but riot before the capitalization rules of section 263A 1125-A(such as legislation enacted after year you paid for the raw materials or generally require you to capitalize,or we release it)will be posted on that page. merchandise,if you are also using the cash include in inventory,certain costs incurred method).For additional guidance on this in connection with the following. Purpose of Form method of accounting,see Pub.538, *The production of real property and Use Form 1125-A to calculate and deduct Accounting Periods and Methods.For tangible personal property held in inventory cost of goods sold for certain entities.. guidance on adopting or changing to this or held for sale in the ordinary course of method of accounting,see Form 3115, business. Who Must File Application for Change in Accounting a Real property or personal property Filers of Form 1120,1120-C.1120-F. Method,and its instructions (tangible and intangible)acquired for resale. 1120S,1065,or 1065-B,must complete .If you account for inventoriable items in &The production of real property and and attach Form 1125-A if the applicable the same manner as materials and supplies tangible personal property by a corporation entity reports a deduction for cost of goods that are not incidental,you can currently for use in its trade or business or in an sold. deduct expenditures for direct labor and all activity engaged in for property- indirect costs that would otherwise be See the discussion on section 263A Inventories included in inventory costs. uniform capitalization rules in the Generally,inventories are required at the Quaftingr ftWayer-A qualifying instructions for your tax return before beginning and end of each tax year if the taxpayer is a taxpayer that,(a)for each completing Form 1125-A.Also see production,purchase,or sale of prior tax year ending after December 16, Regulations sections 1.263A-1 through merchandise is an income-producing 1998,has average annual gross receipts of 1.263A-3.See Regulations section factor.See Regulations section 1.471-1.If $1 million or less for the 3 prior tax years 1.263A-4 for rules for property produced in inventories are required,you generally and(b)its business is not a tax shelter(as a farming business. must use an accrual method of accounting defined in section 448(d)(3)).See Rev. for sales and purchases of inventory items. Proc.2001-10,2001-2 I.R.B.272. Exception for certain taxpayers.if you Qualifying small business taxpayer.A are a qualifying taxpayer or a qualifying qualifying small business taxpayer is a small business taxpayer(defined below), taxpayer that,(a)for each prior tax year For Paperwork Reduction Act Notice,see instructions. Cat No.55988R Form 1125-A(12-2o11) Form 4562 Depreciation and Amortization OMB No.1545-0172 (Including Information on Listed Property) 2011 Department of the Treasury Attachment Internal Revenue Service (99) 10-See separate instructions. ►Attach to your tax return. sequence No.179 Names)shown on return �J ti'Bu mess or acto which this form relates Identifying number JIM r1'l.,,yr✓�e�>'s t�ABRGE /Ne, ��p�ia.s iy/•��,✓r of Avros r �cc,r's �3- �ol����i' Election To Expense Certain Property Under Section 179 Note:if you have any listed property, complete Part V before you complete Part L 1 Maximum amount(see instructions) . . . . . . . . . . . . . . . . . . 1 2 Total cost of section 179 property placed in service(see instructions) . . . . . . . . . . . 2 3 Threshold cost of section 179 property before reduction in limitation(see instructions) . . . . . . 3 4 Reduction in limitation.Subtract line 3 from line 2.If zero or less,enter-0- . . . . . . . . . . 4 5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing separately,see instructions . . . . . . . . . . . . . . . . . . . . . . 5 6 (a) Description of property. M Cost(business use only) (c) Elected cost 7 Listed property.Enter the amount from line 29 . . . . . . . . 7 8 Total elected cost of section 179 property:Add amounts in column(c),lines 6 and 7 . . . . . . 8 9 Tentative deduction.Enter the smaller of line 5 or line 8 . . . . . . . . . . . . . . . . 9 10 Carryover of disallowed deduction from line 13 of your 2010 Form 4562 . . . . . . . . . . . 10 11 Business income limitation.Enter the smaller of business income(not less than zero)or line 5(see instructions) 11 12 Section 179 expense deduction.Add lines 9 and 10,but do not enter more than line 11 12 13 Carryoverof disallowed deduction to 2012.Add lines 9 and 10,less line 12 ► 13 Note: Do not use Part 11 or Part 111 below for listed property.Instead, use Part V. Special Depreciation Allowance and Other Depreciation(Do not include listed property.) (See instructions.) 14 Special depreciation allowance for qualified property (other than listed property) placed in service during the tax year(see instructions) . . . . . . . . . . . . . . . . . . . . . . 14 15 Property subject to section 168(f)(1)election . . . . . . . . . . . . . . . . . . . . 15 16 Other depreciation(including ACRS) . . . . . . . . . . . . . . . . . . . . . . . 16 50.00 MACRS Depreciation(Do not include listed property.)(See instructions.) Section A 17 MACRS deductions for assets placed in service in tax years beginning before 2011 . . . . . . 17 ,S 0 9 ,00 18 If you are electing to group any assets placed in service during the tax year into one or more genera) ;. . asset accounts,check here . . . . . . . . . . . . . ► :� Section B—Assets Placed in Service During 2011 Tax Year Using the General Depreciation System on an year c asis or on (d) Recovery (a)Classification of property placed in (husineWmvestrnent use (e) Convention (f) Method (g) Depreciation deduction Doty—see instructions) period 19a. 3-year property $C'H EO[lG� S Yx:S, b 5-year property c 7-year property d 10-year property e 15-year property f 20-year property g 25-year property 25 yrs. 5/L h Residential rental 27.5 yrs. MM 5/L property 27.5 yrs. MM 5/L I Nonresidential real 39 yrs. MM 5/L properly MM 5/L Section C—Assets Placed in Service During 2011 Tax Year Using the Altemative Depreciation System 20a Class life 5/L b 12-year 12 yrs. 5/L c 40-year 40 yrs. MM 5/L Summary (See instructions.) 21 Usted.property.Enter amount from line 28 . . . . . . . . . . . . . . . . . . . . 21 22 Total. Add amounts from line 12,lines 14 through 17,lines 19 and 20 in column(g),and line 21. Enter here and on the appropriate lines of your return.Partnerships and S corporations—see instructions . . . . . 22 $ 70 Q 0 23 For assets shown above and placed in service during the current year,enter the portion of the basis attributable to section 263A costs . . . . . . 23 For Paperwork Reduction Act Notice,see separate instructions. Cat.No.12906N Form 4562(2011) Form 4562 2011 Page 2 Listed Property (Include automobiles, certain other vehicles, certain computers, and property used for entertainment,recreation,or amusement.) Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 24b,columns(a)through(c).of Section A,all of Section B,and Section C if applicable. Section A—Depreciation and Other Information(Caution: See the instructions for limits for passenger automobiles.) 24a Do you have evidence to sup ort the businessfinvestment use claimed? ❑Yes❑No I MR"Yes;is the evidence written? ❑Yes❑No (c) (e) (7 (a) (b) Business! (d) Basis for depreciation (9) De Type of property(list Date placed vestment us Cost or other basis (business/investment Recovery Method/ epreciation Elected section 179 c vehicles first) in service percentage use onyx period Convention deduction cost 25 Special depreciation allowance for qualified listed property placed in service during the tax year and used more than 50%in a qualified business use(see instructions) . 25 26 Property used more than 50%in a qualified business use: o/ 27 Property used 50%or less in a qualified business use: �✓/L- S/L- 9/L- 28 Add amounts in column(h),lines 25 through 27.Enter here and on line 21,page 1 28 29 Add amounts in column(1,line 26.Enter here and online 7,page 1 . 29 Section B—Information on Use of Vehicles Complete this section for vehicles used by a sole proprietor,partner,or other"more than 5%owner,"or related person.If you provided vehicles to your employees,first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles. (a) (b) (c) (d) (e) (fI 30 Total business/investment miles driven during Vehicle 1 Vehicle 2 Vehicle 3 Vehicle 4 Vehicle 5 Vehicle 6 the year(do not include commuting miles) 31 Total commuting miles driven during the year 32 Total other personal (noncommuting) miles driven . . . . . . . . . . . . 33 Total miles driven during the year.Add lines 30 through 32 . . . . . . . . . 34 Was the vehicle available for personal use Yes No Yes No Yes No Yes No Yes No Yes NO during off-duty hours? . . . . . . . 35 Was the Vehicle used primarily by a more than 5%owner or related person? 36 Is another vehicle available for personal use? Section C=Questions for Employers Who Provide Vehicles for Use by Their Employees Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who are not more than 5%owners or related persons(see instructions). 37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by Yes No your employees? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees? See the instructions for vehicles used by corporate officers,directors,or 1%or more owners . . . . 39 Do you treat all use of vehicles by employees as personal use? . . . . . . . . . . . . . . . . 40 Do you provide more than five vehicles to your employees, obtain information from your employees about the use of the vehicles,and retain the information received? . . . . . . . . . . . . . . . . . . . 41 Do you meet the requirements concerning qualified automobile demonstration use?(See instructions.) . . . Note: if your answer to 37,38,39,40,or 41 is"Yes,"do not complete Section B for the covered vehicles. F= JiMEWAmortization (e) (a) Date amortization (c) (d) Amortization (f) Description of costs Amortizable amount Code section period or Amortization for this year begins percentage 42 Amortization of costs that tins during your 2011 tax year see instructions): 43 Amortization of costs that began before your 2011 tax year . . . . . . . . . . . . . 43 44 Total. Add amounts in column .See the instructions for where to report . . 44 Form 4562(201 1) M Minnich's Garage, Inc, EIN: 23-2014873 12/31/11 Schedule 4: Form 4562 Part II& Part III Cost/ Prior Yrs Current Basis Deprec Method Years Dorec. 3 Year Recovery Property Welder— 2/28/07 $ 3,777 $ 3,777 MACRS 3 $ -0- Balancer- 12/11/07 2,775 2,775 MACRS 3 -0- Plazma Ctr- 9/24/10 1,674 150 MACRS 3 558 5 Year Recovery Property Truck- 5/13/05 $20,000' $20,000 MACRS 5 $ -0- Truck— 2/27/07 20,000 - 15,356 MACRS 5 4,000 Welder— 12/08/09 5,483 1,165 MACRS 5 1,097 19 Year Recovery Property 11/20/97 $ 1,017 765 ACRS 19 50 TOTALS $54,726 $43,988 $ 5,705 THIS DOCUMENT ISSUED AS A TAX STATEMENT FOR FORM 1099*INFORMATION RETURN-READ CAREFULLY VOYAGER FLEET SYSTEMS, INC. P O BOX 12410 OVERLAND PARK KS 662821. � E.I .N. 76-0476053 877-872_2657 ` Page 1 o/1 1001 1001 4005 000002530 1 M8 0.404 106481489723986 FOR TAX YEAR MINNICHS GARAGE INC 25 E STRAWBERRY AVE 2011 MECHANZCSBURG PA 17055-3359 TAXPAYER ID NUMBER 23-2014873 - 2011 - 1099-K' MERCHANT CARD AND THIRD PARTY NETWORK PAYMENTS - ACCOUNT NUMBER ' I099K RPT INFO 0000 J87177666I71 ' BOX l GROSS AMOUNT OF MERCHANT CARD /THIRD PARTY NETWORK PAYMENTS 40,141 .39 BOX 2 MERCHANT CATEGORY CODE 5541 BOX SA JANUARY BOX 5B FEBRUARY 3,479.04 BOX 5C MARCH 3,356.49 BOX SD APRIL 2,591.I9 BOX 5E MAY 2,869.04 BOX 5F JUNE 2,621.72 BOX 513 JULY 2,697.83 BOX 5H AUGUST 3,969.40 BOX 51 SEPTEMBER 5,592.46 BOX SJ OCTOBER 3,803.I9 BOX SK NOVEMBER 2,669.15 BOX SL DECEMBER 3^238,67 FILER IS PAYMENT SETTLEMENT ENTITY (PSE) PSE«S NAME AND TELEPHONE NUMBER: VOYAGER FLEET SYSTEMS, INC. 000-346-7301 ' TOTAL GROSS AMOUNT PAYMENTS 40,141 .39 - Form 1099-K Copy B-For,Reelplent This is important tax information and is being furnished to the internal Revenue Service. If you are required to file a return,a negligence penalty or other sanction may be imposed on you if taxable income results from this transaction and the IRS determines that it has not been reported ' - 1va-K.Merchant Card and Third Party Network Payments OMB No.1o45-2o05 PLEASE SEE REVERSE SIDE FOR INSTRUCTIONS rzump • r Instructions for Payee—Please Read Carefully This 1099 document(COPY B)was prepared by your payment settlement entity. It contains language substantially similar to the official forms and complies with IRS Publication 1179. Account number. This statement may show account or other unique number(s)that the payer assigned to distinguish your account(s). Four recipient's identification number—For your protection, if this form is issued to an individual, it shows only the last 4 digits of your social security number (SSN), individual taxpayer identification number(ITIN),or adoption taxpayer identification number(ATIN).Your complete TIN has been reported to the IRS,and when required,to state and/or local governments. 1099-K OMB No. 1545-2205(Copy B)Merchant Card and Third Party Network Payments You have received this form because you have accepted merchant cards for payments, or because you received payments through a third party network that(1) exceeded$20,000 in gross total reportable payment transactions and(2)the total number of those transactions exceeded 200 for the calendar year. Merchant card and third party network payers, as payment settlement entities(PSE), must report the proceeds of payment card and third party network transactions made to you on Form 1099-K under Internal Revenue Code section 6050VV. The PSE may have contracted with an electronic payment facilitator(EPF)or otherthird party payer(TPP)to make payments to you. If you have questions about the amounts reported on this form,contact the FILER whose information is shown in the upper left corner on the front of this form. If you do not recognize the FILER shown in the upper left corner of the form,contact the PSE whose name and phone number are shown in the lower left corner of the form above your account number. See the separate instructions for your income tax return for how to use the information reported on this form. Box 1.Shows the aggregate gross amount of merchant card/third party network payments made to you through the PSE during the tax year. Box 2.Shows the merchant category code used for merchant card/third party network payments(if available)reported on this form. Boxes 5a-51.Shows the gross amount of merchant card!third party network payments received by you for each month of the reporting calendar year. For the latest developments regarding Form 1099-K that may occur after these instructions are printed,visit www.irs.gov/form1099k. The following information provided by your payment settlement entity is in addition to the IRS form instructions listed above and which may be helpful to you in understanding the information reported on this form. It is not intended to be used or relied upon as tax advice. It is believe to be accurate, however, you should consult with your own tax advisor should you have questions or need additional information. As stated in IRS'TD 9496'aggregate gross amount of merchant card/third party net payment transactions is the total gross amount of all reportable transactions"...without regard to any adjustments forcredits,cash equivalents, discount amounts, fees,refunded amounts,charge backs,or any other amounts. The information reported on the return is not intended to be an exact match of the net,taxable, or even the gross income of the payee." The information reported on this form is determined as of the date you complete the merchant card/third party network transaction with the person who presented the payment card or payment card number. 72011 B .FIRST DATA MERCHANT SERVICES CORPORATION PO BOX 6604 NEW IRS Mandates for Processing Merchants C� HAGERSTOWN,MD 21740-6604 Section 605OW of the Internal Revenue Code requires obligated reporting entities to issue an annual Form 1099-K. Please call your tax advisor regarding your reporting obligation. TEP1 53619 310120 6 11 of 2 MINNICHS GARAGE INC MINNICH'S GARAGE 25 EAST STRAWBERRY AVE. MECHANICSBURG,PA 17050 Instructions for Payee You have received this form because you have accepted merchant cards for See the separate instructions for your income tax return for how to use payments, or because you received payments through a third party network the information reported on this form. that(1)exceeded$20,000 in gross total reportable payment transactions and (2)the total number of those transactions exceeded 200 for the Account number.May show an account number or other unique number calendar year.Merchant card and third party networks payers,as payment the PSE assigned to distinguish your account. settlement entities(PSE),must report the proceeds of payment card and Box 1.Shows the aggregate gross amount of merchant card/third party third party network transactions made to you on Form 1099-K under Internal network payments made to you through the PSE during the tax year. Revenue Code section 6050W. The PSE may have contracted with an electronic payment facilitator(EPF)or other third party payer(TPP)to make Box 2.Shows the merchant category code used for merchant card/third payments to you. party network payments (if available)reported on this form. If you have questions about the amounts reported on this form,contact Boxes 5a-51.Shows the gross amount of merchant card/third party network the FILER whose information is shown in the upper left corner on the front payments received by you for each month of the calendar year, of this form.If you do not recognize the FILER shown in the upper left For the latest developments regarding Form 1099-K that may occur after corner of the form,contact the PSE whose name and phone number are these instructions are printed,visit www.irs.gov/form9093k. shown in the lower left corner of the form above your account number. Taxable State: PA F--j CORRECTED FILER'S name,street address,city,state,ZIP code,and telephone no. FILER'S federal identification no. OMB No,1545-2205 FIRST DATA MERCHANT SERVICES CORPORATION Merchant Card FIRST DATA MERCHANT SERVICES CORPORATION 59-2126793and Third Party PO BOX 6604 PAYEE'S taxpayer identification no. 2011 Network Payments HAGERSTOWN,MD 21741-6604 XXX-XX-4873_ Form 1099-K 800-762-6663 1 Gross amount of merchant 2 Merchant category code card/third party network Copy B payments For Payee $ 11,961.24 7539 If checked,FILER is Payment Settlement Entity(PSE) F-1 3 4 OR If checked,FILER is Electronic Payment Facilitator(EPF)/ F-1 This is important tax Third Party Payer(TPP) information and is PAYEE'S name,street address(including apt.no,),city,state,and ZIP code 5a January 5b February being furnished to the Internal Revenue MINNICHS GARAGE INC $ 1,472.95 $ 69533 Service.If you are MINNICH'S GARAGE 5c March Scl April turequired to file a return,a negligence 25 EAST STRAWBERRY AVE. $ 1.53645 $ 256.69 penalty or other MECHANICSBURG,PA 17050 5e May 5f June sanction may be imposed on you if $ 1 15.28 $ 1557.95 taxable income 59 July 5h August results from this transaction and the PSE'S name and telephone number $ 1,505.06 $ 1,123.66 IRS determines that it FIRST DATA MERCHANT SERVICES CORPORATION Si September 5j October has not been reported. 800-762-6663 $ 2.678.78 $ 204.58 Account number(see instructions) Sk November 51 December N434298435885 $ 399.41 $ 414.70 Form 1099-K (Keep for your records) IRS.gov/form 1099k Department of the Treasury-Internal Revenue Service IH8701 6.000 of ❑ CORRECTED FILER'S name,street address,city,stale,ZIP code,and telephone no. FILER'S federal identification no. OMB No.1545-2205 AMERICAN EXPRESS, TRAVEL RELATED SERVICE 133133497 Merchant Card and Third Party 200 VESEY STREET 011 NEW YORK NY 10285 PAYEE'S taxpayer identification no. Network Payments 232014873 1-800-528-5200 Form 1099-K 1 Gross amount of merchant 2 Merchant category code cardRhird party network Copy B payments $ 31.75 For Payee If checked,FILER is Payment Settlement Entity(PSE) O 3 4 OR If checked,FILER is Electronic Payment Facilitator(EPF)/ This is important tax Third Party Payer(TPP) information and is PAYEE'S name 5a January 5b February being furnished to the Internal Revenue MINNICH GARAGE INC $ 0.00 $ 0.00 Service.If you are required to file a 5c March 5d April. return,a negligence Street address(including apt.no.) $ 31.75 0.00 penalty or other sanction may be 25 E STRAWBERRY AVE 5e May 5f June imposed on you if $ 0.00 $ 0.00 taxable income results from this 5g July 5h August transaction and the IRS determines that it City,state,and ZIP code 0.00 $ .0.00 hasnotbeen MECHANICSBURG PA 17055-3359 51 September 5j October reported. PSE'S name and telephone number $ 0.00 0.00 5k November 51 December $ 0.00 0.00 Account number(see instructions) 2372846170 Form 1099-K (Keep for your records) IRS.gov/form1099k Department of the Treasury-Internal Revenue Service 002 NDKDL10C 01520 003040 ' instructions for Payee You have received this form because you have See the separate instructions for your income tax accepted merchant cardsfo en1a because you return for how touse the information reported onthis received payments through hird party network that f(1) orm. exceeded$2U`UUOmgross total reportable payment Account number. May show onaccount number or transactions and (2)the total number ufthose other unique number the PSE assigned todistinguish transactions exceeded 2OOfor the calendar year. your account. Merchant card and third network�—� Box 1. Shows the aggregate gross annountofmerchant payrnentae�|ennententities (PSE) must ' ' card/third party network payments made tuyou through proceeds ufpayment card and 1hird '—` - —k ' th�PSE duhngthetaxyear traneaoLiunamadetoyouonForm1UQB-Kunder ' Internal Revenue Code section GU5OVV.The PSE may Box 2. Shows the merchant category code used for have contracted with onelectronic payment facilitator merchant card/third party network payments(if (EPF) urother third party payer(TPP)tomake payments available) reported unthis form. to you. Boxes 6a-51. Shows the gross amount ofmerchant |fyou have questions about the amounts reported on card/third party network payments received byyou for this form, contact the FILER whose information is each month ofthe calendar year. shown inthe upper left corner onthe front ofthis form. For the latest developments regarding Form 1Oyy-K If you do not recognize the FILER shown inthe upper that may occur after these instructions are printed visit left corner ofthe funn contact ` ' wwomJrs.0mv/hznn/089k. and phone number are shown in the lower left corner of the form above your account number. ' American Express Travel Related Services Company,Inc. P.O.Box 53773 ERICAN Phoenix, AZ 85072-3773 EXPRESS 'l��lllllll�l���� ll��lllll�lll��l'I'�I� III������ll�llll�l���l 0 MINNICH GARAGE INC 25 E STRAWBERRY AVE o MECHANICSBURG PA 17055-3359 0 Y 0 2 Important Tax Information January 25, 2012 Merchant Number: 2372846170 Dear Business Owner or Manager: Thank you for welcoming American Express@ Cards. We appreciate and value your business. In accordance with Section 605OW of the U.S. Internal Revenue Code, all"merchant acquiring entities," including American Express Travel Related Services Company, Inc., are required to annually report the gross amount of each merchant's payment Card transactions on Form 1099-K to the Internal Revenue Service (IRS), as well as to the merchant. Enc!csed +ou.eril!'ind your Form 1099-K for the 2011 tax year. Pease verify that the legal name and Taxpayer Identification Number(TIN) reported on this form is correct. If you need to update your account information, please log into your OMS(Online Merchant Services) account at americanexpress.com/merchantand go to the "Account Information"section or call customer service at 1-800-528-5200. If the legal name and TIN American Express has on file does not match the IRS records,your business may be subject to a 28%US Federal Income Tax withholding on your gross payments, beginning in 2013. On the reverse side of this letter you will find more information about IRC Section 605OW and Form 1099-K. For more information about IRC Section 605OW or Form 1099-K, please visit americanexpress.com/1099-K. Thank you for your continued partnership with American Express. Sincerely, Merchant Account Servicing Team American Express Please note that information in this communication does not constitute tax, legal, or other professional advice, and must not be used as such. You should contact your tax advisor to understand the impact of the tax provisions referenced in this communication on your business. Visit www.irs.gov for complete regulatory information. 00-2012 001 NOKDLIOC 01520 003039 FREQUENTLY ASKED QUESTIONS: What is Internal Revenue Code(IRC) Section 6050W? Section 605OW was added to the Internal Revenue Code as part of the Housing & Economic Recovery Act of 2008. Its purpose is to improve voluntary tax compliance by businesses that accept payment via purchase cards. IRC Section 605OW requires all "merchant acquiring entities" to report the annual gross dollar amount of payment card transactions submitted for each of their merchant payees on Form 1099-K. What is Form 1099-K? Form 1099-K was developed by the IRS for compliance with Section 605OW of the Internal Revenue Code (IRC). This form reports a merchants legal name and Taxpayer Identification Number(TIN) as well as the gross amount of payment card transactions submitted for that merchant during the prior tax year, by month. Each year, American Express will send a completed Form 1099-K to the merchant in January and to the IRS in March. When did IRC Section 605OW go into effect? Section 605OW became effective on January 1, 2011. This is the first issuance of the Form 1099-K, which reports the gross amount of payment card transactions for the 2011 tax year. HOW TO READ FORM 1099-K: Lobb C..Ivoio -lanvaec*co A)Verify your legal name: Typically the name you provide Me honlCero the IRS when filing an Application for Employer Identification __ NelwokPaymens Number(Form SS-4), and that you use to file federal tax B I o- tpp9-K I returns. Copy 5 CA B)Verify your Tax Identification Number(TIN): Typically ----- - ------------- --=----==----------------=-..�r°."ram, . A C",rs,.M a.r 5" . °r your Social Security Number(SSN)or federal Employer v` `,"p act Identification Number(EIN). It is critical that the TIN American Express has on records matches what is on file with the IRS. Otherwise,se, you may be subject to a US Federal Income Tax withholding of 28%on your gross I _ submissions beginning in 2013. Do Not Cut or Separate Forms on ThiS"Pago" — Do Not Cut or Separate Form on This Page C)Gross Amount: The total dollar amount of your American Express submissions,without regard to any credits,chargebacks, fees,cash equivalents, discounts, refunds, or any other amounts. Consult your tax advisor to understand how IRC 605OW and Form 1099-K affect your business. Learn more at americanexpress.com/1099-K. For complete regulatory details, visit www.irs.gov. Please note that information in this communication does not constitute tax, legal, or other professional advice, and must not be used as such. Contact your tax advisor to understand the impact of the tax provisions referenced in this communication on your business. Form 1120 U.S. Corporation Income Tax Return OMB No.1545-0123 For calendar year 2012 or tax year beginning ,2012,ending -,20 �j O Department of the Treasury ----------------- -------------------- ----- (S Internal Revenue Service ►Information about Fonm 1120 and its se arate instructions is at www.irs. ov/formii20. 12 . A Check if: Name B Employer identification number is Consolidated return 1 1 _/JV/ C H �^ e R 6`- t./d I ; b Life/nonlife consoli- Number,street,and room or suite no.If a P.O.box,see instructions. C Date incorporated datedreturn. . ❑ PR a5 c. Sng4Lt1 QC e e v 4✓C'A/U� �.7�,��^16 2 Personal holding co. PRINT (attach Sch.PH). ❑ City or town,state,and ZIP code n D Total assets(see instructions) 3 Personal service corp. /�.s ��G �A /70 j s-33x9 Y1 6 a o 0 (see instructions) ❑ $ 4 Schedule M-3 attached❑ E Check if: (1) ❑ Initial return (2) ❑ Final return (3) ❑ Name change (4) ❑Address change 1a Gross receipts or sales . . . . . . . . . . . . . . . . . 1a j -7.6 0 00 ' b Returns and allowances . . . . . . . . . . . . . . . . . 1b O 00 c Balance.Subtract line 1 b from line 1 a. . . . . . . . . . . . . . . . . . . . . 1c 2 Cost of goods sold(attach Form 1125-A). . . . . . . . . . . . . 2 3 Gross profit.Subtract line 2 from line 1 c . . , . .. . . . . . . . . . . . . . . 3 /{9 5:vj 00 d 4 Dividends(Schedule C,line 19) .. . . . . . . . . . . . . . . . . . . . 4 E 0 5 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 C 6 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Gross royalties . . . . . . 7 8 Capital gain net income(attach Schedule D(Form 1120)) . . . . . . . . . . . . . . 8 9 Net gain or(loss)from Form 4797,Part II,line 17(attach Form 4797) . . . . . . . . . . . 9 10 Other income(see instructions—attach statement) . . . . . . . . . . . . . . . . . 10 11 Total income.Add lines 3 through 10. ► 11 �1 $off J 00 . . . . . . . . . . . . . . . . . . . . -- 12 Compensation of officers(see instructions—attach Form 1125-E) . . . . . . . . . . . ► 12 M1 C 13 Salaries and wages(less employment credits) . . . . . . . . . . . . . . . . . . 13 '/SOO 00 a14 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . . 14 ,`� 01f6 00 m 15 Bad debts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 c 16 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 / 0 077 00 ,°� 17 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . 17 /0 I 00 c c 18 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Charitable contributions . . . . . . . . . . . . . . . . . . . . . . . . . 19 E 20 Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return(attach Form 4562) . 41 .00 L - ,0 21 Depletion . . . . . . . . . . . . . . . . . . . . . . . . . 21 c 22 Advertising . . .... . . . . . . . . 22 o 23 Pension,profit-sharing,etc.,plans . . . . . . . . . . ' . . . . . . . . . 23 i 24 Employee benefit programs . . . . . . . . . . . . . . . . . . . . . . 24 N 5 25 Domestic production activities deduction(attach Form 8903) . . . . . . . . . . . . . . 25 U) 26 Other deductions(attach sta'tement)' . a5]4dY7ADv1-,C . /. . . . . . . . . . . . 26 /7, 00.! 00 y 27 Total deductions. Add lines 12 through 26 . . . . . . . . . . . . . . . . . . ► 27 �s O O�' 0-0 0 28 Taxable income before net operating loss deduction and special deductions.Subtract line 27 from line 11. 28 Al ".i 00 29a Net operating loss deduction(see instructions) .301.r9'4429a 00 i b Special deductions(Schedule C,line 20) . . . . . . . . . . . . 29b 00� c Add lines 29a and 29b 29c r 30 Taxable income. Subtract line 29c from line 28(see instructions) . . . . . . . . . . . . 30 © Q5 9 31 Total tax (Schedule J,Part I,line 11) . . . . . . . . . . . . . . . . . . . . . 31 O a0 32 Total payments and refundable credits(Schedule J,Part ll,line 21) . . . . . . . . . . . . 32 E 33 Estimated tax penalty(see instructions).Check if Form 2220 is attached . . . . . . . . ► ❑ 33 a 34 Amount owed. If line 32 is smaller than the total of lines 31 and 33,enter amount owed . . . . . 34 35 Overpayment. If line 32 is larger than the total of lines 31 and 33,enter amount overpaid . . . . . 35 r 36 Enter amount from line 35 you want:Credited to 2013 estimated tax 111, Refunded► 36 Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,it is true,correct, Sign and complete.Declaration of preparer(other than taxpayer)is based on all information of which preparer has any knowledge. May the IRS discuss this return Here , I 131/$1/3 ' i✓/e�_ Pie �'/Q j with the preparer shown below Signature of officer Date Title (see instnactions)?❑Yes❑No PrinVType preparer's name Preparer's signature Date PTIN Paid Check ❑ if Preparer self-employed Use Only Firms name ► Firm's EIN 0- Firm's address No. Phone no. For Paperwork Reduction Act Notice,see separate instructions. Cat.No.114500 Form 1120(201 2) Minnich's Garage, Inc. EIN: 23-2014873 12/31/12 Schedule 1: Form 1120,Line 26 Utilities $ 2,598 Insurance 6,721 Fuel Oil 3,589 Gas/Travel Expense 4,097 Total $17,005 Schedule 2: Form 1125-A,Line 5 Cost of Labor $31,200 Outside Repairs & Services 6,076 Supplies & Tools 3,226 Total $40,502 Form 1120(2012) Page 2 • Dividends and Special Deductions (see instructions) (a) Dividends (b) % (c) Special deductions received (a) x (b) I Dividends from less-than-20%-owned domestic corporations(other than debt-financed stock) . . . . . . . . . . . . . . . . . . . . . . . . 70 2 Dividends from 20%-or-more-owned domestic corporations (other than debt-financed stock) . . . . . . . .. . . . . . . . . . . . . 50 see 3 Dividends on debt-financed stock of domestic and foreign corporations . . . . . . instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities . . . 42 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities. . . . 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 70 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs . . . 80 a Dividends from wholly owned foreign subsidiaries . . . . . . . . . . . 100 9 Total. Add lines I through 8.See instructions for limitation 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business investment Act of 1958 . . . . . 1.00 11 Dividends from affiliated group members . . . . . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . . . 100 13 Dividends from foreign corporations not included on lines 3,6,7,8,11,or 12 . . . 14 Income from controlled foreign corporations under subpart F(attach Form(s)5471) 15 Foreign dividend gross-up . . . . . . . . . . . . . . . . . . 16 IC-DISC and former DISC dividends not included on lines 1,2,or 3. . . . . . . 17 Other dividends . . . . . . . . . . . . . . . . . . . . . IS Deduction for dividends paid on certain preferred stock of public utilities 19 Total dividends. Add lines 1 through 17.Enter here and on page 1,line 4 . . . ► 20 Total special deductions. Add lines 9,10,11,12,and 18. Enter here and on page 1,line 29b . . . . . . . . Form 11'20(2012) Form 1120(2012) Page 3 • - Tax Computation and Payment(see instructions) Part I—Tax Computation 1 Check if the corporation is a member of a controlled group(attach Schedule O(Form 1120)) . . . . ► ❑ 2 Income tax.Check if a qualified personal service corporation(see instructions) . . . . . . . . ► ❑ 2 3 Alternative minimum tax(attach Form 4626) . . . . . . . . . . . . .. . . . . . . 3 4 Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . 4 5a Foreign tax credit(attach Form 1118) . . . . . . . . . . . . . . 5a b Credit from Form 8834,line 30L(attach Form 8834) . . . . . . . . . 5b c General business credit(attach Form 3800) . . . . . . . . . . . . 5c d Credit for prior year minimum tax(attach Form 8827) . . . . . . . . . 5d e Bond credits from Form 8912 . . . . . . . . . . . . . . . . 5e 6 Total credits. Add lines 5a through 5e . . . . . . . . . . . . . . . . . . . . . 6 7 Subtract line 6 from line 4 . . . . . . . . . . . . . . . . . . . 7 8 Personal holding company tax(attach Schedule PH(Form 1120)) .. . . . . . . . 8 9a Recapture of investment credit(attach'Form 4255) . . . . . . . . . . 9a b Recapture of low-income housing credit(attach Form 8611) . . . . . . . 9b c Interest due under the look-back method—completed long-term contracts (attach Form 8697). . . . . . . . . . . . . . . . . . . . . . 9c d Interest due under the look-back method—income forecast method (attach Form 8866) . . . . . . . . . . . . . . . . . . . . . . . . 9d e Alternative tax on qualifying shipping activities(attach Form 8902) . . . . . 9e f Other(see instructions—attach statement) . . . . . . . . . . . 9f 10 Total. Add lines 9a through 9f . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Total tax. Add lines 7,8,and 10.Enter here and on page 1,line 31 . 11 too — Part 11—Payments and Refundable Credits 12 2011 overpayment credited to 2012 . . . . . . . . . . . . . . . . . . . . . 12 13 2012 estimated tax payments . . . . . . . . . . . . . . . . . . . . . . . . 13 14 2012 refund applied for on Form 4466 . . . . . . .. . . . . . . . . . . . . . . . 14 15 Combine lines 12,13,and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Tax deposited with Form 7004 . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Withholding(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Total payments.Add lines 15,16,and 17. . . . . . . . . . . . . . . . . . . 18 19 Refundable credits from: a Form 2439 . . . . . . . . . . . . . . . . . ' . 19a b Form 4136 . . . . . . . . . . . . . . . . . . . . . . 19b C Form 8827,line 8c . . . . . . . . . . . . . . . . . . . 19c d Other(attach statement—see instructions). . . . . . . . . . . 19d 20 Total credits.Add lines 19a through 19d . . . . . . . . . . . . . . . . . . . . 20 21 Total payments and credits.Add lines 18 and 20.Enter here and on page 1,line 32 21 &RIM-MrMil Other Information (see instructions) 1 Check accounting method: a ❑Cash b ®Accrual c ❑ Other(specify)► Yes No -------------------------------------------- 2 See the instructions and enter the: a Business activity code no.► b Business activity► ----/PE f 4/L_ eSe'.�✓/o f t I JE4 O/N G ------- -------- - ----------------------- --------------------------------- c Product or service► Ze2j eS l �A7q/T�Arq,�/CE OG /�t/rOs f T'eveCs - - -- --- -------- --- --------------------- 3 ----------- ------- X 3 Is the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group? . . . . . . . . . . If"Yes,"enter name and EIN of the parent corporation► ------------------------------------------------------------------------------------ ---------------------------------------------------------------------------------------------------------------------------------------------------------- 4 At the end of the tax year: a Did any foreign or domestic corporation, partnership (including any entity treated as a partnership), trust, or tax-exempt organization own directly 20%or more,or own,directly or indirectly,50%or more of the total voting power of all classes of the corporation's stock entitled to vote?If"Yes,"complete Part I of Schedule G(Form 1120)(attach Schedule G). . . . . . X b Did any individual or estate own directly 20%or more,or own,directly or indirectly,50%or more of the total voting power of all classes of the corporation's stock entitled to vote?If"Yes,"complete Part 11 of Schedule G(Form 1120)(attach Schedule G) . We - Form 1120(2o12) Form 1120(2012) Page 4 -. - Other Information continued(see instructions) Yes No 5 At the end of the tax year,did the corporation: a Own directly 20%or more,or own,directly or indirectly,50%or more of the total voting power of all classes of stock entitled to vote of Y any foreign or domestic corporation not included on Form 851,Affiliations Schedule?For rules of constructive ownership,see instructions. If"Yes,"complete(i)through(iv)below. (i) Employer (iiij Country of (iv) Percentage (1) Name of Corporation Identification Number Incorporation Owned in Voting (f any) Stock b Own directly an interest of 20%or more,or own,directly or indirectly,an interest of 50%or more in any foreign or domestic partnership y (including an entity treated as a partnership)or in the beneficial interest of a trust?For rules of constructive ownership,see instructions. �1 If"Yes,"complete(i)through(iv)below. (ii) Employer (ii) Country of rv) Maximum () Name of Entity Identification Number Organization Percentage Owned in (if any) Profit,Loss,or Capital 6 During this tax year, did the corporation pay dividends (other than stock dividends and distributions in exchange for stock)in excess of the corporation's current and accumulated earnings and profits?(See sections 301 and 316.) . . . . . . . x If"Yes,"file Form 5452,Corporate Report of Nondividend Distributions. If this is a consolidated return,answer here for the parent corporation and on Form 851 for each subsidiary. 7 At any time during the tax year,did one foreign person own,directly or indirectly,at least 25%of (a) the total voting power of all q. classes of the corporation's stock entitled to vote or (b) the total value of all classes of the corporation's stock? . . . . /1 For rules of attribution,see section 318.If"Yes,"enter: _ 0 Percentage owned -and and (i) Owner's country► ------------------ ------------------------------------------------------------- (c) The corporation may have to file Form 5472, Information Retum of a 25% Foreign-Owned U.S.Corporation or a Foreign Corporation Engaged in a U.S.Trade or Business.Enter the number of Forms 5472 attached► ---------------------------------------- 8 Check this box if the corporation issued publicly offered debt instruments with original issue discount ►❑ If checked,the corporation may have to file Form 8281;:Information Return for Publicly Offered Original Issue Discount Instruments. 9 Enter the amount of tax-exempt interest received or accrued during the tax year►$ --------------------------------------------------- 10 Enter the number of shareholders at the end of the tax year(if 100 or fewer)10, --------------------------------------------------------- ------------------ -- 11 If the corporation has an NOL for the tax year and is electing to forego the carryback period,check here )ITT If the corporation is filing a consolidated return,the statement required by Regulations section 1.1502-21(b)(3)must be attached or the election will not be valid. o 12 Enter the available NOL carryover from prior tax years(do not reduce it by any deduct i n on line 29a.)►$ S G H fD d L E -----' 13 Are the corporation's total receipts(line is plus lines 4 through 10 on page 1)for the tax year and its total assets at the end of the tax year less than$250,000? . . . . . . . . . . . . . . . . . . . . . . . . . . . . If"Yes,"the corporation is not required to complete Schedules L,M-1,and M-2 on page 5. Instead,enter the total amount of cash distributions and the book value of property distributions(other than cash)made during the tax year ►$ Q��Q---------------- -- 14 Is the corporation required to file Schedule UTP(Form 1120),Uncertain Tax Position Statement(see instructions)? . . . . If"Yes,"complete and attach Schedule UTP. 15a Did the corporation make any payments in 2012 that would require it to file Form(s)1099? . . . . . . . . . . . X b If"Yes,"did or will the corporation file required Forms 1099? . . . . . . . . . . . . . . . . . . 16 During this tax year,did the corporation have an 80%or more change in ownership,including a change due to redemption of its V own stock? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . /l 17 During or subsequent to this tax year,but before the filing of this return,did the corporation dispose of more than 65%(by value) of its assets in a taxable,non-taxable,or tax deferred transaction? . . . . . . . . . . . . . . . . . . X 18 Did the corporation receive assets in a section 351 transfer in which any of the transferred assets had a fair market basis or fair y i market value of more than$1 million? �t Form 1120(2012) Minnich's Garage,Inc. EIN: 23-2014873 12/31/12 Schedule 3: Form 1120,Schedule K,Line 12 Net Operating Loss Schedule Tax Period Beginning Tax Period Ending Net Loss 01/01/2000 12/31/2000 ( 18,322) 01/01/2001 12/31/2001 ( 2,518) 01/01/2002 12/31/2002 ( 17,361) 01/01/2003 12/31/2003 ( 14,039) 01/01/2004 12/31/2004 (33,118) 01/01/2005 12/31/2005 (28,991) 01/01/2006 12/31/2006 (21,403) 01/01/2007 12/31/2007 (49,798) 01/01/2008 12/31/2008 ( 2,830) Form 1120(2012) Page 5 •M 1731111 Balance Sheets per Books Beginning of tax year End of tax year Assets (a) (b) (c) (d) 1 Cash . . . . . . . . . . . . 2a Trade notes and accounts receivable . . . b Less allowance for bad debts ( ) ( ) 3 Inventories . . . . . . . . . 4 U.S.government obligations 5 Tax-exempt securities(see instructions) 6 Other current assets(attach statement) 7 Loans to shareholders . . . . . . 8 Mortgage and real estate loans . . . . 9 Other investments(attach statement) . . 10a Buildings and other depreciable assets b Less accumulated depreciation 11a Depletable assets . b Less accumulated depletion. . . . . . ( } ( ) 12 Land(net of any amortization) 13a Intangible assets(amortizable only) . . b Less accumulated amortization . . . . . ( ) ( ) 14 Other assets(attach statement). . . . 15 Total assets Liabilities and Shareholders'Equity 16 Accounts payable . . . . . . . . . 17 Mortgages,notes,bonds payable in less than 1 year 18 Other current liabilities(attach statement) . 19 Loans from shareholders. . . . . . 20 Mortgages,notes,bonds payable in 1 year or more 21 Other liabilities(attach statement) . . 22 Capital stock: a Preferred stock . . . b Common stock . . . . 23 Additional paid-in capital. . . . . 24 Retained earnings—Appropriated(attach statement) 25 Retained earnings—Unappropriated . . 26 Adjustments to shareholders'equity(attach statement) 27 Less cost of treasury stock . . . . . . ( ) ( ) 28 Total liabilities and shareholders'equity - Reconciliation of Income(Lass)per Books With Income per Return Note: Schedule M-3 required instead of Schedule M-1 if total assets are$10 million or more—see instructions 1 Net income(loss)per books . . . . . . 7 Income recorded on books this year 2 Federal income tax per books . . . . . not included on this return(itemize): 3 Excess of capital losses over capital gains Tax-exempt interest $ 4 Income subject to tax not recorded on books --------------------------------------------- this year(temize):..................................... 8 Deductions on this return not charged ------------------------------------------------------ --- 5 Expenses recorded on books this year not against book income this year(itemize): deducted on this return(itemize): a Depreciation $ a Depreciation . . . . $---------------------- b Charitable contributions$----------------- b Charitable contributions . $ ---------------------------------------------- ------------------ - c Travel and entertainment. $ ---------------------------------------------- 9 Add lines 7 and 8 . . . . . --------------------------------------------------------- 6 Add lines 1 through 5. 10 Income(page 1,line 28)—line 61ess line 9 - Analysis of Unappropriated Retained Earnings per Books(Line 25,Schedule L) 1 Balance at beginning of year . . . . . 5 Distributions: a Cash . . . - 2 Net income(loss)per books . . . . . . b Stock . . . . 3 Other increases(itemize): c Property . . . ----------- -- 6 Other decreases(itemize): ---------------------------------------------------- ------ 7 Add lines 5 and 6 . . . . . . ---------------------------------------------------------- 4 Add lines 1,2,and 3 8 Balance at end of year(line 41ess line 7) Form 1120(201 2) SCHEDULE G Information on Certain Persons Owning the (Form 1120) Corporation's Voting Stock OMB No.1545-0123 (Rev.December 2011) Department of the Treasury 10,Attach to Form 1120. Internal Revenue Service ►See instructions on page 2. Name Employer 1denWication number(EIN) /11IV41/C.a's G�e�cF, mac. Certain Entities Owning the Corporation's Voting Stock.(Form 1120,Schedule K,Question 4a).Complete columns 01 through(v)below for any foreign or domestic corporation; partnership(including any entity treated as a partnership),trust,or tax-exempt organization that owns directly 20%or more,or owns,directly or indirectly,50%or more of the total voting power of all classes of the corporation's stock entitled to vote(see instructions). (r)Name of Entity (a)Employer Identification a Type of Entity ov)Country of Organization (v)Percentage owned in voting stock Number Crf awA Certain Individuals and Estates Owning the Corporation's Voting StooL(Form 1120,Schedule K, Question 4b).Complete columns()through(v)below for any individual or estate that owns directly 20%or more,or owns,directly or indirectly,50%or more-of the total'voting power of all classes of the corporation's stock entitled to vote(see instructions). n Name of individual or Estate men n9 Number CiG wnnsshi�p(� (w)Percentage Owned Reny) instructions) in voting Stock ANN !�'I��✓n/�e /�'3�/� 7,?� tlSq /ooh For Paperwork Reduction Act Notice, Cat No.526845 Schedule G(Form 1120)(Rex 12-2011) see the Instructions for Form 1120. Form 11254 Cost of Goods Sold (Rev.December 2012) OMB No.1545-2225 g:=e Treasury 00-Attach to Form 112D,112D-C.112D-F,1120S,1065,or 1065-8. Service 10,Information about Form 1125-A and its instructions is at wwwJmgov1fbrm1 1250. Name InI IVA�tC It S' G',,44piq C e Employer identification number " 141e, 1 Inventory at beginning of year . . . . . . . . . . . . . . . . . . . . . 1 7 00 2 Purchases . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 11, 3 Cost of labor . . . . . . . . . . . . . . . . . . .. . . . . . . . 3 4 Additional section 263A costs(attach schedule) . . * j ' * * * ' * ' -. ' * ' ' 4 5 Other costs(attach schedule) . . . . . . . . . . . . . . 5 6 Total.Add lines 1 through 5. . . . . . . . . . . . . . . . . . . . . . 6 47410,0 7 Inventory at end of year . . . . . .. . . . . . . . . . . . . . . . . * 7 (7 SP 00 or 8 Cost of goods sold.Subtract line 7 from line 6.Enter here and on Form 1120,page 1,line 2 the appropriate line of your tax return(see instructions) . . . . . . . . . . . . . . . 8 7fl 9a Check all methods used for valuing closing inventory. of El cost (it)D Lower of cost or market (tit)El Other(Specify method used and attach explanation.)lip. ..................—-----—--------—-----------------------------—-------—------------- b Check If there was a writedown of subnormal goods . . . . . . . . . . . . . . . . . . . . . . * 11 c Check If the UFO Inventory method was adopted this tax year for any goods(if checked,attach Form 970) . . . . . . d If the UFO inventory method was used for this tax year,enter amount of closing inventory computed under UFO. . . . . . . . . . . . . . . . . * ' * * ' * ' * * ' I 9d a If property Is produced or acquired for resale,do the rules of section 263A apply to the entity(see instructions)? El Yes F1 No f Was there any change in determining quantities,cost,or valuations between opening and closing inventory?If"Yes," attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 Yes 0 No Section references are to the Internal Under this accounting method,inventory ending on or after December 31,2000,has Revenue Code unless otherwise noted, costs for raw materials purchased for use average annual gross receipts of$10 in producing finished goods and million or less for the 3 prior tax years,(b) General Instructions merchandise purchased for resale are whose principal business activity is not an deductible in the year the finished goods or ineligible activity,and(c)whose business Is Purpose of Form merchandise are sold(but not before the not a tax shelter(as defined in section 448 Use Form 1125-A to calculate and deduct year you paid for the raw materials or (d)(3)).See Rev.Proc.2002-28,2002-18 cost of goods sold for certain entities. merchandise,if you are also using the cash I.R.B.815. method). Uniform capitalization rules.The uniform Who Must File If you account for inventoriable items in capitalization rules of section 263A Filers of Form 1120,1120-C,1120-F the same manner as materials and supplies generally require you to capitalize,or 1120S,1065,or 1065-B,must complete that are not incidental,you can currently include in inventory,certain costs incurred and attach Form 1125-A if the applicable deduct expenditures for direct labor and all in connection with the following. entity reports a deduction for cost of goods indirect costs that would otherwise be *The production of real property and sold. included in inventory costs.See the tangible personal property held in inventory instructions for lines 2 and 7. or held for sale in the ordinary course of Inventories For additional guidance on this method business. Generally,inventories are required at the of accounting,see Pub.538,Accounting -Real property or personal property beginning and end of each tax year if the Periods and Methods.For guidance on (tangible and intangible)acquired for resale. production,purchase,or sale of adopting or changing to this method of merchandise is an income-producing accounting,see Form 3115,Application for The production of real property and factor.See Regulations section 1.471-1.If Change in Accounting Method,and its tangible personal property by a corporation for use in its trade or business or in an inventories are required,you generally instructions. must use an accrual method of accounting Qualifying taxpayer.A qualifying activity engaged in for profit. for sales and purchases of inventory items. taxpayer is a taxpayer that,(a)for each See the discussion on section 263A Exception for certain taxpayers.ff you prior tax year ending after December 16, uniform capitalization rules in the are a qualifying taxpayer or a qualifying 1998,has average annual gross receipts of instructions for your tax return before completing Form 1125-A.Also see small business taxpayer(defined below), $1 million or less for the 3 prior tax years you can adopt or change your accounting and(b)its business is not a tax shelter(as Regulations sections 1.26aA-1 through method to account for inventoriable items defined in section 448(dX3)).See Rev. 1.263A-3.See Regulations section in the same manner as materials and Proc.2001-10,2001-2 I.R.B.272. 1.263A-4 for rules for property produced in supplies that are not incidental. Qualifying small business taxpayer.A a fanning business. qualifying small business taxpayer is a taxpayer that,(a)for each prior tax year For Paperwork Reduction Act Notice,see instructions. Cat.No.55988R Form 1125-A(Rev.12-2012) Fo.4562 Depreciation and Amortization OMB NO.1 5-0172 (including Information on Listed Property) 2012 Department of the Treasury internal Revenue service10-ce (99) See separate instructions. lip�Attach to your tax return. Sequence 179 Name(s)shown on return Business or activity to which this form Mates IderltitfiIN number MA/W/c//s (9R'elqa&' A/cr��'P�t�Ps aF ,?,3-,10/ 715 JiM Election To Expense Certain Property Under Section 179 Note:ff you have any listed property,complete Part V before you complete Part L I Maximum amount(see instructions). . ' * ' * * * " ' ' * * ' * * ' ' ' * 1 2 Total cost of section 179 property placed in service(see instructions) . . . . . . . . . . . 2 Threshold reshold cost of section 179 property before reduction in limitation(see instructions) . . . . . . 3 4 Reduction in limitation.Subtract line 3 from line 2.If zero or less,enter-0- . . . . . . . . . . . 4 5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing separately,see instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 (a) Description of property (b) Cost(business use only) Elected cost 7 Listed property.Enter the amount from line 29 . . . . . . . . . L7 8 Total elected cost of section 179 property.Add amounts in column(c),lines 6 and 7 . . . . . . 9 Tentative deduction.Enter the smaller of line 5 or line 8 . . . . . . . . . . . . . . . . 9 10 Carryover of disallowed deduction from line 13 of your 2011 Form 4562 . . . . . . . . . . . 10 11 Business income limitation.Enter the smaller of business income(not less than zero)or fine 5(see instructions) 11 12 Section 179 expense deduction.Add lines 9 and 10,but do not enter more than line 11 . . . . . 12 13 Carryover of disallowed deduction to 2013.Add lines 9 and 10,less line 12 101, F1_3T Note: Do not use Part H or Part/H below for listed property.Instead,use Part V. Sp al Depredation Allowance and Other Depreciation(Do not include listed property.) (See instructions.) 14 Special depreciation allowance for qualified property (other than listed property) placed in service during the tax year(see instructions) 14 15 Property subject to section 168(*1)election . . . . . . . . . . . . . . . . . . . . 15 16 Other depreciation(including ACRS) . . . . . . . . . . . . . . . . . . . 16 0,00 K� MACRS Depreciation(Do not include listed property.)(See instructions.) Section A 17 MACRS deductions for assets placed in service in tax years beginning before 2012 . . . . . . . 17 11, 1911 o IS If you are electing to group any assets placed in service during the tax year into one or more general asset accounts,check here . . . . . . . . . . . . . . . . . . . . . . . El Section B—Assets Placed In Service During 2012 Tax Year Using the General Depreciation System M-Nwmf---dyear--(cT-5-a---Tor(ieprwanon (d) Recovery (a)classification Of Property pkoed in pAness/invesiment use period (a) Convention M Method (g) Depreciation deduction service on!Y—see Instructions 19a 3-year property .__;.Y4J 9 SSA', 0 b 5-year property c 7-year property d 10-year property e 15- ear prope f 20- ear prpperty g 25- earproperty 25 yrs. 5/L h Residential rental 2'7.5 yrs. mm 5/L property 27.5 yrs. MM S/L i Nonresidential real 39ym. mm 5/L property MM S/L Section C--Assets Placed in Service During 2012 Tax Year Using the Alternative Depreciation System 20a Class life 5/L b 12-year c 40-year 40ym. I mm 5/L 9011M Summary (See instructions.) 21 Listed property.Enter amount from line 28 . . . . . . . . . .. . . . . . . . . . . . 21 22 Total. Add amounts from line 12,lines 14 through 17,lines 19 and 20 in column(g),and line 21.Enter here and on the appropriate lines of your return.Partnerships and S corporations—see instructions 22 f,,:J 23 For assets shown above and placed in service during the current year,enter the portion of the basis attributable to section 263A costs . . . . . . . 23 For Paperwork Reduction Act Notice,see separate instructions. CaL No.12906N Farm 4562(2012) Form 4562 2012) Page 2 ZCW Listed Property (Include automobiles, certain other vehicles, certain computers, and property used for entertainment,recreation,or amusement.) Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 24b,columns(a)through(c)of Section A all of Section B,and Section C if applicable. Section A—Depreciation and Other Information(Caution: See the instructions for limits for passenger automobiles.) 24a Do you have evidence to support the businessfinvestment use claimed? n Yes❑No I 24b lf"Yes.'is the evidence written? El Yes[1 No (13) (bl I (C) is) (1) (9) (h) (1) Type of property gist Date placed Business/ (d) Basis for depreciation Recovery Method/ Depreciation Elected section 179 vehicles first) in service nvestment use Cost or other basis (business/investmerTt period Converrfition deduction cost percentage use only} led business use(see instructions) 25 Special depreciation allowance for qualified listed property placed in service during the tax year and used more than 50%in a qualified 26 Property used more than 50%in a qualified business use: % 27 Property used 50%or less in a qualified business use: 5/1-- SJL% 51L % % 28 Add amounts in column(h),lines 25 through 27.Enter here and on line 21,page I L28 29 Add amounts in column Oj,line 26.Enter here and on line 7,Me 1 . . . . . . . . . . . . 129 Section S—Information on Use of Vehicles Complete this section for vehicles used by a sole proprietor,partner,or other"more than 5%owner,"or related person.If you provided vehicles to your employees,first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles. (a) (b) (C) (d) (0) M 30 Total businesslinvestment miles driven during Vehicle 1 Vehicle 2 Vehicle 3 Vehicle 4 Vehicle 5 Vehicle 6 the year(do not include commuting miles) 31 Total commuting miles driven during the year 32 Total other personal (noncommuting) miles driven . . . . . . . . . 33 Total miles driven during the year. Add lines 30 through 32 . . . . . . . 34 Was the vehicle available for personal Yes No Yes No Yes No Yes No Yes No Yes No use during off-duty hours? . . . . . 35 Was the vehicle used primarily by a more than 5%owner or related person? . . 36 Is another vehicle available for personal use? Section C—Questions for Employers Who Provide Vehicles for Use by Their Employees Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who are not more than 5%owners or related persons(see instructions). 37 Do you maintain a written policy statement that prohibits all personal use of vehicles,including commuting, by Yes No your employees? . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . 38 Do you maintain a written policy statement that prohibits personal use of vehicles,except commuting,by your employees? See the instructions for vehicles used by corporate officers,directors,or I%or more owners . . 39 Do you treat all use of vehicles by employees as personal use? . . . . . . . . . . . . . . . . 40 Do you provide more than five vehicles to your employees,obtain information from your employees about the use of the vehicles,and retain the information received? . . . . . . . . . . . . . . . . . . . 41 Do you meet the requirements concerning qualified automobile demonstration use?(See instructions.) . . . Note: if our answer to 37,38,39,40,or 41 is Wes,"do not complete Section 8 for the covered vehicles. JAM"T Amortization (b) (a) Date amortization (0) (d) Am (o Description of costs begins Amortizable amount Code section period or I Amortization for this year I I percentage 42 Amortization of costs that begins during your 2012 tax year(see instructions): 43 Amortization of costs that began before your 2012 tax year . . . . . . . . . . . . . 143 44 Total. Add amounts in column(Q.See the instructions for where to report . . . . . . i44 Form 4562(2o12) Minnich's Garage, Inc, EIN: 23-2014873 12/31/12 Schedule 4: Form 4562 Part II& Part III Cost/ Prior Yrs Current Basis Deprec Method Years Deprec. 3 Year Recovery Property Plazma Ctr- 9/24/10 1,674 708 MACRS 3 558 5 Year Recovery Property Truck— 2/27/07 20,000 19,356 MACRS 5 644 Welder— 12/08/09 5,483 2,262 MACRS 5 1,097 19 Year Recovery Property 11/20/97 $ 1,017 815 ACRS 19 50 TOTALS $28,174 $23,141 $2,349 A FIRST DATA MERCHANT SERVICES CORPORATION PO BOX 6604 HAGERSTOWN,MD 21740-6604 If you Dave questions contact: CUSTOMER SERVICE Phone: 800-762-6663 01 TEP1 66351481396251 of 2 MINNICHS GARAGE INC MINNICH'S GARAGE 25 EAST STRAWBERRY AVE. MECHANICSBURG,PA 17050 Instructions for Payee taxpayer identification number(ITIN),or adoption taxpayer identification You have received this form because you have either:(a)accepted payment number(ATIN).However,the issuer has reported your complete identification cards for payments,or(b)received payments through a third party network number to the IRS,and,where applicable, to state and/or local governments. that Pxreeded $20,000 inross total repotransactions and the Note.If your EIN is reported in this box,you should see the complete number aggregate number of those transactions exceeded 200 for the calendar year. in this forrnat(XX-XXXXXXX). Merchant acquirers and third party settlement organizations,as payment Account number.May show an account or other unique number the PSE settlement entities (PSE),must report the proceeds of payment card and third assigned to distinguish your account. party network transactions made to you on Form 1099-K under Internal Revenue Code section 6050W. The PSE may have contracted with an Box 1.Shows the aggregate gross amount of payment card/third party electronic payment facilitator(EPF)or other third party payer to make network transactions made to you through the PSE during the calendar year. payments to you. Box 2.Shows the merchant category code used for payment card/third party If you have questions about the amounts reported on this form,contact the network transactions (if available)reported on this form. FILER whose information is shown in the upper left corner on the front of this Box 3.May show the number of purchase transactions (not including refund form.If you do not recognize the FILER shown in the upper left corner of the transactions) processed through the payment card/third party network. form,contact the PSE whose name and phone number are shown in the lower (Optional-The PSE is not required to complete this box for 2012.) left corner of the form above your account number. See the separate instructions for your income tax return for using the Boxes 5a-51.Shows the gross amount of payment card/third party network information reported on this form. transactions made to you for each month of the calendar year. Payee's taxpayer identification number.For your protection,this form may For the latest developments regarding Form 1099-K that may occur after show only the last four digits of your social security number(SSN),individual this form is printed,visit www.irs.gov/form 1099k. Taxable State: PA FICORRECTED FILER'S name,street address,city,state,ZIP code,and telephone no. FILER'S federal identification no. OMB No.1545-2205 FIRST DATA MERCHANT SERVICES CORPORATION Payment Card FIRST DATA MERCHANT_ SERVICES CORPORATION 59-2126793 and Third Party PO BOX 6604 PAYEE'S taxpayer identification no. 2012 Network HAGERSTOWN,MD 21741-6604 Transactions 232-01-4873 Form 1099-K 800-762-6663 1 Gross amount of payment 2 Merchant category code card/third party network Copy B transactions For Payee Check to indicate if FILER is a(an): Check to indicate transactions $ 8,133.82 7538 Payment settlement entity(PSE) � reported are: 3 Nurnber of purchase 4 This is important tax transactions(optional) information and is Electronic Payment Facilitator Payment card X❑ being furnished to the (EPF)/Other third party Third party network 38 Internal Revenue PAYEE'S name,street address(including apt,no.),city,state,and ZIP code 5a January 5b February Service.If you are MINNICHS GARAGE INC $ 1,019.99 $ required to file a MINNICH'S GARAGE 5c March 5d April return,a negligence penalty or other 25 EAST STRAWBERRY AVE. $ 740.51 . $ 350.00 sanction may be MECHANICSBURG,PA 17050 5e May 5f June imposed on you if taxable income $ 973.82 ✓ . $ 1,366.77 ✓. results from this 5g July 5h August transaction and the $ 1,628.40 r $ 72,08 IRS determines that it has not been 5i September 5j October reported. PSE'S name and telephone number $ 187,67 ✓ , $ 1,111.60 FIRST DATA MERCHANT SERVICES CORPORATION 5k November 51 December 800-762-6663 $ 213.40 $ 469.58 Account number(see instructions) N0000043429843588500 6 7 8 Form 1099-K (keep for your records) IRS.gov/form 1099k Department of the Treasury-Internal Revenue Service C �- 2HB701 7.000 HIS DOCUMENTISSUED AS A TAX STATEMENT FOR FORM 1099-K INFORMATION RETURN-READ CAREFULLY USBANK NATIONAL ASSOCIATION ND P 0 BOX 12410 I;t•�4f OVERLAND PARK KS 66282 } - E.I .N. 41-1881896 877-872-2657 Page 1 of 1 1001 1001 4005 111111111uJill i' 11111lnlil'nl'�If 000000159 1 SP 106481042151730 P FOR rax YEAR MINNICHS GARAGE INC 25 E STRAWBERRY AVE 2012 MECHANICSBURG PA 17055-3359 TAXPAYER ID NUMBER 23-2014873 CORRECTED AS OF 03/05/13 2012 - 1099-K,_ PAYMENT CARD AND THIRD PARTY NETWORK PAYMENTS ACCOUNT NUMBER 1099K RPT INFO 0000 J87177666171 BOX 1 GROSS AMOUNT OF PAYMENT CARD /THIRD PARTY NETWORK PAYMENTS 47,215.67 BOX 2 MERCHANT CATEGORY CODE 5541 BOX 5A JANUARY 2,385.70 BOX 5B FEBRUARY 5,482.83 BOX 5C MARCH 3,938.94 BOX 5D APRIL 2,430.84 BOX 5E MAY 4,957.70 BOX 5F JUNE 5,157.25 BOX 5G JULY 4,162.90 BOX 5H AUGUST 3,702.72 BOX 5I SEPTEMBER 5,172.84 BOX .5J OCTOBER 2,879.85 BOX 5K NOVEMBER 2,480.56 BOX 5L DECEMBER 4,463.54 FILER IS PAYMENT SETTLEMENT ENTITY (PSE) PSE'S NAME AND TELEPHONE NUMBER: US BANK NATIONAL ASSOCIATION ND 800-346-7301 TOTAL GROSS AMOUNT PAYMENTS 47,215.67 Rnrw 1099-K Copy B-For Revipirol This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return,a negligence penalty or other sanction may be imposed on you if taxable income results from this transaction and the IRS determines that it has not been reported. 1099-K,Payment Card and Third Party Network Transactions OMB No.1545-2205 PLEASE SEE REVERSE SIDE FOR INSTRUCTIONS 72012t |nstmcUonsfovPuyee—PleomeReedCurefuly This 1088document(COPY B)was prepared byyour payment settlement entity. |tcontains language substantially similar to the official forms and complies with IRS Publication 117g Account number, This statement may show account or other unique number(s)that the payer assigned to distinguish your account(s), Payee's taxpayer identification number.For your protection,this form may show only the last four digits of your social security number(SSN),individual taxpayer identification number(|T|N). or adoptiontaxpayer identification number N), However,the issuer has reported your complete identification number to the IRS,and,where applicable,to state and/or local governments.Note.If your EIN is reported in this box,you should see the complete number in this formai (XX'XXXXXXX), 1099-K OMB No, 1545-2205(Copy B)Payment Card and Third Party Network Transactions You-have received this form because you have either:(a)accepted payment cards for payments, or(b)received paymentsthrough a third party network that exceeded$20,000 in gross total reportable transactions and the aggregate number of those transactions exceeded 200 for the calendar year. Merchant acquirers and third party settlement organizations,as payment settlement entities(PSE),must report the proceeds of payment card and third party network transactions made to you on Form 1099-K under Internal Revenue Code section 6050W.The PSE may have contracted with an electronic payment facilitator -- ' — _- -ird , --- _'_- _'--nts--'_ Kyou have questions about the amounts reported on this form,contact the FILER whose information isshown inthe upper left corner on the front of this form, If you do not recognize the FILER shown in the upper left comer of the form,contact the PSE whose name and phone number are shown inthe lower left comer oythe form above your account number. See the separate instructions for your income tax return for using the information reported on this form, Box 1. Shows the card/third party networktransactions adtnyou through the PSE during the calendar year. Box 2.Shows the merchant category code used for payment card/third party network transactions(if available)reported on this form, Box 3. May show the number of purchase transactions(not including refund transactions)processed through the payment card/third party network (Optional The PSE innot required tocomplete this box for 2D12.) Boxes 5a-51.Shows the gross amount of payment card/third party network transactions made to you for each month of the calendar year. For the latest developments regarding Form 1099-K that may occur after this form is printed,visit www.irs.qov1fbrm1099k. The following information provided by your payment settlement entity is in addition to the IRS form instructions listed above and which may be helpful to you}n understanding the information reported onthis form, |tisnot intended 8uUeused urrelied upon aotax advice. The information isbelieved hobeaccurate, however, you should consult with your own tax advisor should you have questions or need additional information. Aostated mIRS'TD g49n'.aggregate gross amount of merchant card/third party net payment transactions is the total gross amount of all reportable tnannactions^ without creditoh equivalents, discount amounts,fees,refunded amounts,charge backs,urany other amounts. The information reported unthe return isnot intended hcbeanexact match o/the net,taxable, oreven the gross income urthe payee. ^ / The information reported onthis form is determined aoofthe date you complete the merchant card/third party network transaction with the person who presented the payment card orpayment card number. ' ooza TI-AIS DOCUMENT'SSUED AS A TAX STATEMENT FOR FORM 1099-K INFORMATION RETURN-READ CAREFULLY P USBANK NATIONAL ASSOCIATION NO P 0 BOX 12410 OVERLAND PARK KS 66282 E.I .N. 41-1881896 877-872-2657 Page 1 of 1 1001 1001 4005 Il��llll��ll11gill I1111111111illlln1111111111Jill Ili Illliilrlll FOR TAX YEAR 000000187 1 SP 106481020653301 P MI:NNICHS GARAGE INC 25 E STRAWBERRY AVE 2012 MECHANICSBURG PA 17055-3359 TAXPAYER ID NUMBER 23-2014873 CORRECTED AS OF 02/19/13 2. 012 - 1099-K, PAYMENT CARD AND THIRD PARTY NETWORK PAYMENTS ACCOUNT NUMBER 1099K RPT INFO .0000 J87177666171 BOX 1 GROSS AMOUNT OF PAYMENT CARD /THIRD PARTY NETWORK PAYMENTS 42,752.13 BOX 2 MERCHANT CATEGORY CODE 5541 BOX 5A JANUARY 2,385.70, BOX 5B FEBRUARY 5,482.83. BOX 5C MARCH 3,938-94 BOX 5D APRIL 2,430.84 BOX 5E MAY 4,957.70 BOX 5F JUNE 5,157 .25 . BOX 5G JULY 4,162.90 BOX 5H AUGUST 3,702.72 BOX 5I SEPTEMBER 5,172.84 BOX 5J OCTOBER 2,879.85 BOX 5K NOVEMBER 2,480.56 FILER IS PAYMENT SETTLEMENT ENTITY (PSE) PSE'S NAME AND TELEPHONE NUMBER: US BANK NATIONAL ASSOCIATION ND 600-346-7301 TOTAL GROSS AMOUNT PAYMENTS 42,752.13 Fo1,11111191)K C*opyLS--For Reripie11l This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return,a negligence penalty or other sanction may be imposed on you if taxable income results from this transaction and the IRS determines that it has not been reported. 1099-K,Payment Card and Third Party Nehwork Transactions OMB No.1545-2205 PLEASE SEE REVERSE SIDE FOR INSTRUCTIONS 724112F Instructions for Payee—Please Read Carefully This 1099 document(COPY B)was prepared by your payment settlement entity. It contains language substantially similar to the official forms and complies with IRS Publication 1179. Account number. This statement may show account or other unique number(s)that the payer assigned to distinguish your account(s). Payee's taxpayer identification number.For your protection,this form may show only the last four digits of your social security number(SSN),individual taxpayer identification number(ITIN),or adoption taxpayer identification number(ATIN). However,the issuer has reported your complete identification number to the IRS,and,where applicable,to state and/or local governments.Note.If your EIN is reported in this box, you should see the complete number in this format (XX-XXXXXXX). 1099-K OMB No. 1545-2205(Copy B)Payment Card and Third Party Network Transactions You have received this form because you have either:(a)accepted payment cards for payments,or(b)received payments through a third party network that exceeded$20,000 in gross total reportable transactions and the aggregate number of those transactions exceeded 200 for the calendar year. Merchant acquirers and third party settlement organizations,as payment settlement entities(PSE), must report the proceeds of payment card and third party network transactions made to you on Form 1099-K under Internal Revenue Code section 6050W.The PSE may have contracted with an electronic payment facilitator (EPF)or other third party payer to make payments to you. If you have questions about the amounts reported on this form,contact the FILER whose information is shown in the upper left corner on the front of this form. If you do not recognize the FILER shown in the upper left corner of the form,contact the PSE whose name and phone number are shown in the lower left corner of the form above your account number. See the separate instructions for your income tax return for using the information reported on this form. Box 1.Shows the aggregate gross amount of payment card/third party network transactions made to you through the PSE during the calendar year. Box 2.Shows the merchant category code used for payment card/third pasty network transactions(if available)reported on this form. Box 3. May show the number of purchase transactions(not including refund transactions)processed through the payment card/third party network (Optional The PSE is not required to complete this box for 2012.) Boxes 5a-51. Shows the gross amount of payment card/third party network transactions made to you for each month of the calendar year. For the latest developments regarding Form 1099-K that may occur after this form is printed,visit www.irs.gov/form1099k. The following information provided by your payment settlement entity is in addition to the IRS form instructions listed above and which may be helpful to you in understanding the information reported on this form. It is not intended to be used or relied upon as tax advice. The information is believed to be accurate, however,you should consult with your own tax advisor should you have questions or need additional information. As stated in IRS'TD 9496',aggregate gross amount of merchant card/third party net payment transactions is the total gross amount of all reportable transactions"...without regard to any adjustments for credits,cash equivalents,discount amounts,fees,refunded amounts,charge backs,or any other amounts. The information reported on the return is not intended to be an exact match of the net,taxable, or even the gross income of the payee." The information reported on this form is determined as of the date you complete the merchant card/third party network transaction with the person who presented the payment card or payment card number. 720128 Form 1120 U.S. Corporation Income Tax Return OMB No.1545-0123 For calendar year 2013 or tax year beginning ,2013,ending ,20 2013 Department of the Treasury ------------------- ___________________. _____ Internal Revenue Service It,Information about Form 1120 and its separate instructions is at wwwJrs. ov/form 1120. A Check if: Name B Employer identification number I a Consolidated return /■� r / (attach Form 851) F] TYPE /�s'M'M f� S A r� l�C• ✓ �� b Life/nonlife consoli- dated retum. OR Number,street.and room or suite no.If a P.O.box,see instructions. C Date incorporated❑ �T2�GtJ Qe-'�Pk'I' f7� �r�-� 2 Personal holding co. PRINT g' 7./ (attach Sch.PH). ❑ City or town,state,or province,country and ZIP or foreign postal code 7 D Total assets(see instructions) 3 Personal free nstructiolce ns)corp. ❑ /'�} E"L?N N/C J 6G),eG ✓Jam- s/��.J $ O d J;7 ©Q 4 Schedule M-3 attached❑ E Check if: (1) ❑ Initial return (2) ❑ Final return (3) ❑ Name change (4) ❑ Address change 1a Gross receipts or sales . . . . . . . . . . . . . . . 1a / 4goo b Retums and allowances . . . . . . . . . . . . . . . . . ib !I a o e Balance.Subtract line 1b from line 1a . . . . . . . . . . . . . . . . . . . . . 1c 1AF 41) CSO 2 Cost of goods sold(attach Form 1125-A) . . . . . . . . . . . . . . . . . . . . 2 7 . 1f 7 oe 3 Gross profit-Subtract line 2 frorn line tc . . . . . . . . . . . . . . . . . . . . 3 �rj OU ° 4 Dividends(Schedule C,line 19) . . . . . . . . . . . . . . . . . . . . . . 4 E 0 5 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Gross rents . . . . . . . . . 7 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Capital gain net income(attach Schedule D(Form 1120)) . . . . . , . . . . . . . 8 9 Net gain or(loss)from Form 4797,Part II,line 17(attach Form 4797) . . . . . . . . . . . 9 10 Other income(see instructions—attach statement) . . . . . . . . . . . . . . . . 10 11 Total income.Add lines 3 through 10. . > 11 7 9M 00 12 Compensation of officers(see instructions—attach Form 1125-E) . . . . . . . . . . . . ► 12 c 13 Salaries and wages(less employment credits) . . . . . . . . . . . . . . . 13 40 067 5 14 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . . 14 �, JGSC? ° 15 Bad debts . . . . , . . . . . . . . . . . . . . . . . . 15 d 16 Rents . . . . . . . . . . . . . . . 16 "9 ,/, / 00 ° 17 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . . 17 U Y-o 00 ° c wc 18 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Charitable contributions . . . . . . . . . . . . . . . . . . 19 20 Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return(attach Form 4562) . 20 / JFj 7 00 21 Depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 0 22 Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Pension,profit-sharing,etc.,plans . . . . . . . . . . . . . . . . . . . . . 23 24 Employee benefit programs . . . . . . . . . . . . . . . . . . . . . . . 24 rn 25 Domestic production activities deduction(attach Form 8903) . . . . . . . . . . . . 25 26 Other deductions(attach statement) . . . . . . . . . . . . 26 00 H 27 Total deductions. Add lines 12 through 26 . . . . . . . . . . . . . . . . . ► 27 -'17 J/7 F 00 0 28 Taxable income before net operating loss deduction and special deductions.Subtract line 27 from line 11. 28 3 DJ`- 00 3 �G" 29a Net operating loss deduction(see instructions) . . . . . . . . 29a ) b Special deductions(Schedule C,line 20) . . . . . . . . . . . 29b c Add lines 29a and 29bS 0 4' . . . . . . . . . . . . . . . . . . . . . . . . 29c c 30 Taxable income. Subtract line 29c from line 28(see instructions) . . . . . . . . . . . . 30 0 00 .4 31 Total tax (Schedule J,Part I,line 11) . . . . . . . . . . . . . . . . . . . . 31 40 00 32 Total payments and refundable credits(Schedule J,Part Il,line 21) . . . . . . . . . . . . 32 E 33 Estimated tax penalty(see instructions).Check if Form 2220 is attached . . . . . . . ► ❑ 33 4- 34 Amount owed. if line 32 is smalfer than the total of lines 31 and 33,enter amount owed . . . . . 34 cc 35 Overpayment If line 32 is larger than the total of lines 31 and 33,enter amount overpaid . . . . . 35 36 Enter amount from line 35 you want:Credited to 2014 estimated tax► 1 Refunded> 36 Under penalties at perjury,t declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,it is true,correct, Siand complete.Declaration of preparer(other than taxpayer)is based on all information of which preparer has any knowledge. 9n May the IRS discuss this return I //�//[f ' Y /ems- P2L /��r/� with the preparer shown below Here Signature of officer Date Title (see instructions)?❑Yes❑No Print/Type preparer's name Preparer's signature Date PTIN Paid Check ❑ if preparer self-employed Use Only Firm's name 0. Firm's EIN ► Firm's address i► Phone no. For Paperwork Reduction Act Notice,see separate instructions, Cat.No.114500 Form 1120(2013) f r Form 1120(2013) Page'2 Dividends and Special Deductions (see instructions) (a) Dividends (b) % (c) Special deductions received (a) x (b) 1 Dividends from less-than-20%-owned domestic corporations(other than debt-financed 70 stock) . . . . . . . . . . . . . . . ... . . 2 Dividends from 20%-or-rnore-owned domestic corporations (other than debt-financed 80 stock) SCC instructions 3 Dividends on debt-financed stock of domestic and foreign corporations . . . . 4 Dividends on certain preferred stock of less-than-20%-owned public utilities . . . 42 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities . . . . 48 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs . . . 70 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs . . . SO 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . . . . 100 9 Total. Add lines 1 through 8.See instructions for limitation . . . . . . . 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . . . 100 13 Dividends from foreign corporations not included on lines 3,6,7,8, 11,or 12 . . 14 Income from controlled foreign corporations under subpart F(attach Form(s)5471) }3.Minis.•.i`N�, :. ! ', t 15 Foreign dividend gross-up . . . . . . . . . . . . . . . • • • 4 r 16 IC-DISC and former DISC dividends not included on lines 1,2,or 3 . . . . . . 17 Other dividends . . . . . . . . . . . . . . . . . . + ` 18 Deduction for dividends paid on certain preferred stock of public utilities . . . 19 Total dividends. Add lines 1 through 17.Enter here and on page 1,line 4 . . ► 20 Totalspecial deductions. Add lines 9,10,11,12,and 18. Enter here and on page 1,line 29b Form 1 120(2013) Form 1120(2013) Page 3 JVVMMM57111�[_ Tax Computation and Payment(see instructions) Part 1-Tax Computation 1 Check if the corporation is a member of a controlled group(attach Schedule 0(Form 1120)) . . . . ► Ej 2 Income tax.Check if a qualified personal service corporation(see instructions) . . . . . . . . —2 3 Alternative minimum tax(attach Form 4626) 3 4 Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . 4 5a Foreign tax credit(attach Form 1118) . . . . . . . . . . . . . 5a b Credit from Form 8834(see instructions) . . . . . . . . . . . . . 5b c General business credit(attach Form 3800) . . . . . . . . . . . . 5c d Credit for prior year minimum tax(attach Form 8827) . . . . . . . . * 5d e Bond credits from Form 8912 . . . . . . . . . . . . . . . Se 6 Total credits. Add lines 5a through 5e . . . . . . . . . . . . . . . . —6 7 Subtract line 6 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Personal holding company tax(attach Schedule PH(Form 1120)) . . . . . . . . . . 9a Recapture of investment credit(attach Form 4255) . . . . . . . . . . 9a b Recapture of low-income housing credit(attach Form 8611) . . . . . . . 9b c Interest due under the took-back method—completed long-term contracts (attach Form 8697). . . . . . . . . . . . . . . . . . . . 9C d Interest due under the look-back method—income forecast method (attach Form 8866) . . . . . . . . . . . . . . . . . . . . 9d e Alternative tax on qualifying shipping activities(attach Form 8902) . . . . 9e f Other(see instructions—attach statement) . . . . . . . . . . . . Sf 10 Total. Add lines 9a through 9f . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Total tax. Add lines 7,8,and 10.Enter here and on page 1,line 31 it Part 11-Payments and Refundable Credits 12 2012 overpayment credited to 2013 12 113 2013 estimated tax payments . . . . . . . . . . . . . . . . . . . . . . 13 14 2013 refund applied for on Form 4466 . . . . . . . . . . . . . . 14 15 Combine lines 12,13,and 14 . . . . . . . . . . . . . . . . . . . . . . . is 16 Tax deposited with Form 7004 . . . . . . . . . . . . . . . . . . . . . . 16 17 Withholding(see instructions) . . . . . . . . . . . . . . . . . . . . . . . 17 18 Total payments,Add lines 15,16,and 17. . . . . . . . . . . . . . . 18 19 Refundable credits from: a Form 2439 . . . . . . . . . . . . . . . . . . . . 19a b Form 4136 19b c Form 8827,line 8c . . . . . . . . . . . . . . . . . . . 19C d Other(attach statement—see instructions). . . . . . . . . . . . 19d 20 Total credits.Add lines 19a through 19d . . . . . . . . . . . . . . . . . . . . 20 21 Total payments and credits.Add lines 18 and 20.Enter here and on page 1,line 32 . . . . . . . . 21 M ITEr.M M Other information (see instructions) I Check accounting method: a M Cash b X Accrual c F] Other(specify)I► Yes No 2 See the instructions and enter the: a Business activity code no.10, b Business activity 0- z'-_j S4Fe 1111"6' 1K 4�E L 0/A/41,' ----------------------------------- c Product or service 10, !U 3 Is the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group? . . . . If"Yes,"enter name and EIN of the parent corporation 10- -------------------------------------------- --------------------------------------- -------------------- ------------------------------------------------------------------------------------------------------------------------------------- 4 At the end of the tax year: a Did any foreign or domestic corporation, partnership (including any entity treated as a partnership), trust, or tax-exempt organization own directly 20%or more,or own,directly or indirectly,50%or more of the total voting power of all classes of the corporation's stock entitled to vote?If"Yes,"complete Part I of Schedule G(Form 1120)(attach Schedule G) . . . . . . b Did any individual or estate own directly 20%or more,or own,directly or indirectly,50%or more of the total voting power of all classes of the corporation's stock entitled to vote?If"Yes,"complete Part 11 of Schedule G(Form 1120)(attach Schedule G) . Form 1120(2013) Form 1120(2013) Page 4 M IT:re M Na 114Other Information continued(see instructions) Yes No 5 At the end of the tax year,did the corporation: gar a Own directly 20%or more,or own,directly or indirectly,50%or more of the total voting power of all classes of stock entitled to vote of V any foreign or domestic corporation not included on Form 851,Affiliations Schedule?For rules of constructive ownership,see instructions. it If"Yes,"complete(i)through(iv)below. i Name of Corporation (ii) Employer (iii) Country of (iv) Percentage (I) rP Identification Number Incorporation Owned in Voting (if any) Stock b Own directly an interest of 20%or more,or own,directly or indirectly,an interest of 50%or more in any foreign or domestic partnership v (including an entity treated as a partnership)or in the beneficial interest of a trust?For rules of constructive ownership,see instructions. X If"Yes,"complete(i)through(iv)below. V s'!w'' O Name of Entity (ii) Employer ivMaximum i y Identification Number (iii) Country of Percentage Owned in (if any) Organization Profit,Loss,or Capital 6 During this tax year, did the corporation pay dividends(other than stock dividends and distributions in exchange for stock) in �J excess of the corporation's current and accumulated earnings and profits?(See sections 301 and 316.) . . . . /l If"Yes,"file Form 5452,Corporate Report of Nondividend Distributions. 1f this is a consolidated return,answer here for the parent corporation and an Form 851 for each subsidiary. 7 At any time during the tax year,did one foreign person own,directly or indirectly,at least 25%of (a) the total voting power of all ^x r classes of the corporation's stock entitled to vote or (b) the total value of all classes of the corporation's stock? . . . . , For rules of attribution,see section 318.If"Yes,"enter: (1) Percentage owned► and (ii) Owner's country► ---- ----- (c) The corporation may have to file Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign w Corporation Engaged in a U.S.Trade or Business.Enter the number of Forms 5472 attached► 8 Check this box if the corporation issued publicly offered debt instruments with original issue discount . . . . . . ►❑ If checked,the corporation may have to file Form 8281,Information Return for Publicly Offered Original Issue Discount Instruments. 9 Enter the amount of tax-exempt interest received or accrued during the tax year►$ " 10 Enter the number of shareholders at the end of the tax year(if 100 or fewer)► - �� ' - — --- -------------------- he 11 If the corporation has an NOL for the tax year and is electing to forego the carryback period,cck here . . . . ►❑ . If the corporation is filing a consolidated return,the statement required by Regulations section 1.1502-21(b)(3)must be attached , rry p y ( not reduce it by any deduction on line 29a.)►$ /�'J 7✓� _? or e election will not be valid. 12 Enter the available NOL carryover from nor tax ears(do �3 13 Are the cor oration's total receipts I 't�'s`444' tt p p (page 1,line 1a,p us fines 4 throug 10)for the tax year and its total assets at the end of the tax year less than$250,000? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If"Yes,"the corporation is not required to complete Schedules L, M-1,and M-2. Instead, enter the total amount of cash distributions and the book value of property distributions(other than cash)made during the tax year ►$ Q,6' '' t t ---------------------------- ------------- --------------------------------- 14 - - 14 Is the corporation required to file Schedule UTP(Form 1120),Uncertain Tax Position Statement(see instructions)? . . . . x If"Yes,"complete and attach Schedule UTP. 4 15a Did the corporation make any payments in 2013 that would require it to file Form(s)1099? . . . . . . . . . . . X b If"Yes,"did or will the corporation file required Forms 1099? . . . . . . . . . . . . . . . . . . . . . X 16 During this tax year,did the corporation have an 80%or more change in ownership,including a change due to redemption of its own stock? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X 17 During or subsequent to this tax year,but before the filing of this return,did the corporation dispose of more than 65%(by value) , of its assets in a taxable,non-taxable,or tax deferred transaction? . . . . . . . . . . . . . . . . . . 18 Did the corporation receive assets in a section 351 transfer in which any of the transferred assets had a fair market basis or fair market value of more than$1 million? Form 1120(2o13) Form 1120(2013) Page 1615IMM Balance Sheets per Books Beginning of tax year End of tax year Assets (a) (b) (c) (d) I Cash . . . . . . . . . . . . 2a Trade notes and accounts receivable b Less allowance for bad debts 3 Inventories . . . . . . . . . . . 4 U.S.government obligations 5 Tax-exempt securities(see instructions) 6 Other current assets(attach statement) 7 Loans to shareholders . . . . . . . 8 Mortgage and real estate loans 9 Other investments(attach statement) 10a Buildings and other depreciable assets b Less accumulated depreciation . . . . . Ila Depletable assets . . . . . . . . . b Less accumulated depletion . . . . . . 12 Land(net of any amortization) . . . . . 13a Intangible assets(amortizable only) b Less accumulated amortization 14 Other assets(attach statement) . . . . . 15 Total assets . . . . . . . . . . Liabilities and Shareholders'Equity 16 Accounts payable . . . . 17 Mortgages,notes,bonds payable in less than 1 year 18 Other current liabilities(attach statement) 19 Loans from shareholders. . . . . . . 20 Mortgages,notes,bonds payable in 1 year or more 21 Other liabilities(attach statement) . . . . 22 Capital stock; a Preferred stock . . . . b Common stock . . . . 23 Additional paid-in capital. . . . . . . 24 Retained earnings—Appropriated(attach statement) 25 Retained earnings—Unappropriated . . . 26 Adjustments to shareholders'equity(attach statement) 27 Less cost of treasury stock . . . . . . 28 Total liabilities and shareholders'equity &I TA 71T$M r:I J, Reconciliation of Income (Loss) per Books With Income per Return Note: Schedule M-3 required instead of Schedule m-1 if total assets are$10 million or more—see instructions 1 Net income(loss)per books . . . . . . 7 Income recorded on books this year 2 Federal income tax per books not Included on this return(itemize): 3 Excess of capital losses over capital gains Tax-exempt interest $---------------- 4 Income subject to tax not recorded on books ---------------------------------------------- this year(itemize):..................................... ---------------------------------------------- 8 Deductions on this return not charged ---------------------------------------------------------- 5 Expenses recorded on books this year not against book income this year(itemize): deducted on this return(itemize): a Depreciation $ ----------------- a Depreciation . . . . $---------------------- b Charitable contributions$ ----------------- b Charitable contributions $---------------- ---------------------------------------------- c Travel and entertainment $ •--•----------------------•------.-_---_.-.--. 9 ----------------------------------- --------- 9 Add lines 7 and 8 ----- - 6 Add-lines'l-throu'gh-5 . . . . . . 10 Income(page 1,line 28)—line 6 less line 9 VM7MMURMll Analysis of Unappropriated Retained Earnings per Books (Line 25, Schedule L) 1 Balance at beginning of year . . . . 5 Distributions: a Cash . . . . 2 Net income(loss)per books . . . . . . b Stock . . . . 3 Other increases(itemize): c Property 6 Other decreases(itemize): ------------ 7 Add lines 5 and 6 . . . . 4 Ad-d-I-Ines-1 2-,-a.nd-3 8 Balance at end of year(line 4 less line 7) Form 1120(201 3) printed on recycled paper GLIC,U.S.GOVERNMENT PRINTING OFFICE:2014-383-508180210 %V Minnich's Garage, Inc. EIN: 23-2014873 12/31/13 Schedule 1: Form 1120, Line 26 Utilities $ 2,615 Insurance 6,635 Fuel Oil - 3,372 Gas/Travel Expense 3,663 Total $16,285 Schedule 2: Form 1125-A,Line 5 Cost of Labor $38,200 Outside Repairs& Services 7,679 Supplies & Tools 908 Total $46,787 Minnich's Garage, Inc. EIN: 23-2014873 12/31/13 Schedule 1: Form 1120,'Line 26 Utilities $ 2,615 Insurance 6,635 Fuel Oil 3,372 Gas/Travel Expense 3,663 Total $16,285 Schedule 2: Form 1125-A, Line 5 Cost of Labor $38,200 Outside Repairs & Services 7,679 Supplies & Tools 908 Total $46,787 x Minnich's Garage, Inc. EIN: 23-2014873 12/31/13 Schedule 3: Form 1120, Schedule K, Line 12 Net Operating Loss Schedule Tax Period Beginning Tax Period Ending Net Loss 01/01/2000 12/31/2000 ( 17,817) 01/01/2001 12/31/2001 ( 2,518) 01/01/2002 12/31/2002 ( 17,361) 01/01/2003 12/31/2003 ( 14,039) 01/01/2004 12/31/2004 ( 33,118) 01/01/2005 12/31/2005 (28,991) 01/01/2006 12/31/2006 (21,403) 01/01/2007 12/31/2007 (49,798) 01/01/2008 12/31/2008 ( 2,830) SCHEDULEG Information on Certain Persons Owning the (FoRevrm 1120)011) Corporation's Voting Stock OMB No,1545-0123 ( .December 2 Department of the Treasury ►Attach to Form 1120. Internal Revenue Service 10-See instructions on page 2. Name Employer Identification number(EIN) KM Certain Entities Owning the Corporation's Voting Stock.(Form 1120, Schedule K,Question 4a).Complete columns(i)through (v) below for any foreign or domestic corporation, partnership(including any entity treated as a partnership),trust,or tax-exempt organization that owns directly 20%or more,or owns,directly or indirectly, 50% or more of the total voting power of all classes of the corporation's stock entitled to vote(see instructions). Name of Entity (t)Employer Identification (iii)Type of Entity (iv)Country of Organization (v)Percen I tage Owned in Voting Stock Number(if any) Certain Individuals and Estates Owning the Corporation's Voting Stock. (Form 1120, Schedule K, Question 4b). Complete columns(i)through(iv)below for any individual or estate that owns directly 20%or more,or owns, directly or indirectly,50% or more of the total voting power of all classes of the corporation's stock entitled to vote(see instructions). (i)Identifying Number {iii)Country of (N)Percentage Owned 01 Name of Individual or Estate Citizenship(see (6 any) instructions) in Voting Stock A/A/ M1 41W # /X. 9,U0 6)3/1 For Paperwork Reduction Act Notice, Cat.No.52684S Schedule G(Form 1120)(Rev.12-2011) see the Instructions for Form 1120. . . . Form 11 25-A Cost of Goods Sold (Rev.December 2012) OMB No,1545-2225 Department of the Treasury 00,Attach to Form 1120,1120-C,1 120-F,I 120S,1065,or 1065-B. Internal Revenue Service 0-Information about Form 1125-A and its instructions is at www.irs.gov/formII25a. Name Employer identification number 1 Inventory at beginning of year 4 09 8 Cost of goods sold.Subtract line 7 from line 6. Enter here and onForm 1120, page 1, line 2 or the 511:7 00 appropriate fine of your tax return(see instructions) . . . . . . . . . . . . . . . 8 9a Check all methods used for valuing closing inventory: @y[] Lower of cost mmarket N0LJOther(Specify method used and attach wxplanatioo�10- _________________________________________________ bCheck��oen �aoa� �downo(xubmpnn�goodo . . . . . . . . . . . . . . . . . . � LJ e Check xthe UFO inventory method was adopted this tax year for any goods(ffchecked,attach Form 97o) *^ LJ u nthe LIFO inventory method was used for this tax year, enter amount ovclosing inventory computed under LIFO. . . . . . . . . . . . . . . . . . . I 9d e If property is produced or acquired for resale,do the rules of section 263A apply to the entity(see instructions)? El Yes LJNu / Was there any change in determining quantities, cost,or valuations between opening and closing inventory? if"Yes," �uooxexplanation . . . . . . . . . . . . . . . . . . . . . . . . . . . ��Yes [] No Section references are hathe Internal Under this accounting method, ending on or after December 31, 2000,has Revenue Code unless otherwise noted. costs for raw materials purchased for use average annual gross receipts uf$1O inproducing finished goods and million orless for the 3prior tax years,(b) General Instructions merchandise purchasedforresa|eana whose principal buei i is not an deductible inthe year the finished goods mr ineligible activity,and(c)whose business is Purpose mfForm merchandise are sold(but not before the not etax shelter(as defined|nsection 448 Use Form 1125'Atocalculate and deduct year you paid for the raw materials or (d)(38.See Rev.Pnoc.200@`2V.2O02'18 cost ufgoods sold for certain entities. merchandise,ifyou are also using the cash |.R.B. 815. method). Uniform capitalization rubes.The uniform Who Must File |fyou account for invonm,ieb|eitems in capitalization rules ofsection 26SA Filers of Form 1120,11 20-C, 11 20-Fthe aoma manner as m�e�g»and supplies generally imcapitalize,or 11289 1065 o�1UGsB rnum ' that are m�m�dema|.you can cune`| include|ninvem certain costs incurred ' ' ' complete dedu�tex��ndkuneafu,�i,am|uboran�a|/ inoonneo1ion�ith|hofoUmwing endo�aohFonn �125'�i�tkeapp|inab|e . entity reports udeduction for cost nygoods indirect costs that would otherwise be The production of realproperty and sold. included ininventory costs,See the tangible personalpm' held ininventory instructions ns fo,|imes m� 27. or held for sale inthe ordinary course of Inventories For additional guidance unthis method business, Generally,inventories are required atthe ofaccounting,see Pub.538.Accounting Realproperty or personal property My beginning and end nfeach tax yearifthe Periods and Methods. For guidance on (tangible and intangible)acquired foreoa|m. production,purchase,orsale of adopting changing to this method of a The productionf realproperty d merchandise ioanincome-producing Form tanq/uva personal property by a corporationfacbo �See Regulations section 1A71-1.If ChangeAccounting Method,and its for use inits trade o,business minan inventories are required,you generally ms*mmmnm' activity engaged infor profit. must use amaccrual method ofaccounting Qualifying taxpayer.Aqualifying for sales and purchases ofinventory items. taxpayer isataxpayer that,(a)for each See the discussion onsection 263A unhormoopi�aQomiorm|eointho Efor p�rt����d|nQ�o December 16, io�mot�nohn,yourmmngumb��ro are aqum|8yingtaxpayer p,aquaidving 1908.has a»e�g«annual Qma«eoeic«ycd small business taxpayer(defined below), $1 million orless for the 3prior tax years completing F~' 1125-A.Alsoyou can adopt or change your accounting and its business isnot a tax shelter(as Regulations seci a 1.263A-1 through method toaccount for invemmriab|eitems defined insection 448(d)(3)). See Rev. '.^~~` ~.See Regulations section 125��-4*orru��forproper�pm�ucedin inthe same nnanne,uxmmo,ia|sand pmo 2OO1-1O �OO1'2I.R.B.27� . � ' � afa,minghws�neoo� eu��hm�xgansmu�c�an�|� e�mV�uu�eu� � qualifying small business taxpayer ioa taxpayer that,(a)for each prior tax year Page 2 Form 1125-,A(Rev.12-2012) Specific Instructions Per-unit retain allocations.A cooperative However,if a filer uses the average cost is allowed to deduct from its taxable method for financial accounting purposes, Line 1. inventory at Beginning of income amounts paid during the payment there are safe harbors under which this Year period for the tax year as per-unit retain method will be deemed to clearly reflect allocations to the extent paid in money, income for federal income tax purposes. If you are changing your method of accounting for the current tax year,you qualified per-unit retain certificates or other For details,see Rev.Proc.2008-43, s closing inventory property with respect to.marketing 2008-30 I.R.B. 186 as modified by Rev. must refigure last year's accounting. Enter occurring during such tax year.A per-unit Proc.2008-52,2008-36 I.R.B.587,as using the new method the result on line 1,o there is a difference retain allocation is any allocation from a modified by Rev. Proc.2011-14,2011-4 between last year's closing inventory and cooperative to a patron with respect to I.R.B.330,or a successor. the refigured amount,attach v products marketed for him without Filers that use erroneous valuation it into account when reference to the cooperative net earnings. methods must change to a method explanation and take figuring any section it into adjustment. A qualified per-unit retain certificate is any permitted for federal income tax purposes. per-unit retain certificate that the Use Form 3115 to make this change. distributee has agreed to take into account For more information on inventory Line 2. Purchases at its stated dollar amount. valuation methods,see Pub.538. For more If you account for inventoriable items in the Nonqualified per-unit retain certificates information on changes in the method of same manner as materials and supplies redeemed this year.Include the amount accounting for inventory,see Form 3115 that are not incidental,enter amounts paid paid in money or other property(except and the Instructions for Form 3115. for all raw materials and merchandise amounts already included as per-unit retain Line 9a.Method of valuing closing during the tax year on line 2.The amount certificates)to patrons to redeem inventory.On line 9a,check the method(s) you can deduct for the tax year is figured nonqualified per-unit retain certificates. No used for valuing inventories. Under lower of on line 8. deduction is allowed at the time of cost or market,the term"market"(for Reduce purchases by items withdrawn issuance for a nonqualified per-unit retain normal goods)means the current bid price for personal use.For a partnership,the certificate. However,the cooperative may prevailing on the inventory valuation date take a deduction in the year the certificate for the articular merchandise in the cost of these items should shown on is redeemed,subject to the stated dollar p Schedule K and Schedule K--1 as amount of the certificate.See section 1383. volume usually purchased by the fifer.For a distributions to partners. manufacturer,market applies to the basic Also see the instructions for line 29h of elements of cost—raw materials,labor,and Eine 4. Additional Section 263A Form 1120-C,U.S. Income Tax Return for burden.if section 263A applies,the basic Costs Cooperative Associations,for a special rule elements of cost must reflect the current If you elected a simplified method of for figuring the cooperative's tax in the year bid price of all direct costs and all indirect accounting,enter on line 4 the balance of of redemption of a nonqualified per-unit costs properly allocable to goods on hand section 263A costs paid or incurred during retain certificate. at the inventory date. the tax year not includible on lines 2,3, and Line 7. Inventory at End of Year Inventory may be valued below cost 5, when the merchandise is unsalable at See Regulations sections 1.263A-1 through If you elected the simplified production 1.263A-3 for details on figuring the amount normal prices or unusable in the normal method,additional section 263A costs are of additional section 263A costs to be way because the goods are subnormal due generally those costs,other than interest, included in ending inventory. If you account to damage,imperfections, shopwear, that were not capitalized under your for inventoriable items in the same manner change of style,odd or broken lots,or method of accounting immediately prior to as materials and supplies that are not other similar causes, including second- the effective date of section 263A,but are incidental,enter on line 7 the portion of hand goods taken in exchange.The goods now required to be capitalized under your raw materials and merchandise may be valued at the bona fide selling section 263A. For details,see Regulations purchased for resale that was included in price, minus the direct cost of disposition section 1.263A-2(b). the total on line 6 but was not sold during (but not less than scrap value).Bona fide If you elected the simplified the year. selling price means actual offering of goods during a period ending not later than ed r method,additional sectioned A costs are Line 8.Cost of Goods Sold 30 days after inventory date. generally those costs incurred with respect Enter the amount from line 8 ontax our to the following categories. y Lines 9c and 9d.LIFO method.If this is return as follows.Filers of Form 1120, the first year the Last-in,First-out,(LIFO) •Off-site storage or warehousing. 1120-C, 1120S, 1065,and 1065-B,enter inventory method was either adopted or •Purchasing. cost of goods sold on page 1,line 2.Filers extended to inventory goods not previously of Form 1120-F,enter cost of goods sold valued under the LIFO method provided in • Handling,such as processing, on page 3,Section 11,line 2. section 472, attach Form 970,Application assembling,repackaging,and transporting. To Use LIFO Inventory Method, or a Valuatio •General and administrative costs(mixed Lines Valuation Methods Through 9f. Inventory statement with the information required by service costs). Form 970.Check the LIFO box on line 9c. Line 5. Other Costs Inventories can be valued at: On line 9d,enter the amount of total •Cost, closing inventories computed under Enter on line 5 any costs paid or incurred .Cost or market value(whichever is lower). section 472. Estimates are acceptable. during the tax year not entered on lines 2 or If you changed or extended your Athe IRS through 4.Attach a statement listing details inventory method to LIFO and had to write of the costs. • ny other method approved by up the opening inventory to cost in the year that conforms to the requirements of the of election,report the effect of the write-up Special Rules for Cooperatives applicable regulations cited below. Cooperatives are allowed to deduct certain pr other income,on your applicable return, p However,if you are using the cash proportionately over a 3-year period that per-unit retain allocations. Include these method of accounting,you are required to begins with the year of the LIFO election. costs on line 5.Attach a statement listing use cost. details of per-unit retain allocations paid in: Rolling average method.Generally,a •Qualified per-unit retain certificates, rolling average method that is used to • Money or other property(except value inventories for financial accounting nonqualified per-unit certificates),and purposes does not clearly reflect income • Nonqualified per-unit retain certificates for federal income tax purposes. redeemed this year. Form 4562 Depreciation and Amortization OMB No.1545-0172 (Including Information on Listed Property) 20013 Department of the Treasury Attachment internal Revenue Service ►See separate instructions. ►Attach to your tax return. Sequence No.179 Name(s)shown on return B siness or activity to which this form relates 41/A/A/ICN '6 0Ae'4GC, ln/e. El��iQs �9�(Nr L^F 4,lro6 r TeleeS Election To Expense Certain Property Under Section 179 Note: if you have any listed property, complete Part V before you complete Part I. 1 Maximum amount(see instructions) . . . . . . . . . . . . . . . . . . . . . . . 1 2 Total cost of section 179 property placed in service(see instructions) . . . . . . . . . . . 2 3 Threshold cost of section 179 property before reduction in limitation(see instructions) . . . . . . 3 4 Reduction in limitation. Subtract line 3 from line 2. If zero or less,enter-0- . . . . . . . . . . 4 5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing separately,see instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 (a) Description of property (b) Cost(business use only) (c) Elected cost 4.r .f ...t 7 Listed property. Enter the amount from line 29 . . . . . . . . 7 8 Total elected cost of section 179 property.Add amounts in column(c), lines 6 and 7 . . . . . . 8 9 Tentative deduction. Enter the smaller of line 5 or line 8 . . . . . . . . . . . . . . . . 9 10 Carryover of disallowed deduction from line 13 of your 2012 Form 4562 . . . . . . . . . . . 10 11 Business income limitation. Enter the smaller of business income(not less than zero)or line 5(see instructions) 11 12 Section 179 expense deduction. Add lines 9 and 10, but do not enter more than line 1 12 13 Carryover of disallowed deduction to 2014.Add lines 9 and 10, less line 12 ► 13 Note: Do not use Part 11 or Part ll/below for fisted property. Instead, use Part V. WOM Special Depreciation Allowance and Other Depreciation(Do not include listed property.) (See instructions. 14 Special depreciation allowance for qualified property (other than listed property) placed in service during the tax year(see instructions) . . . . . . . . . . . . . . . . . . . . . . 14 15 Property subject to section 168(f)(1)election . . . . . . . . . . . . . . . . . . . . 15 16 Other depreciation(including ACRS 16 0 MI MACRS Depreciation (Do not include listed property.) (See instructions.) Section A 17 MACRS deductions for assets placed in service in tax years beginning before 2013 . . . . . . . 17 18 If you are electing to group any assets placed in service during the tax year into one or more general asset accounts, check here . . . . . . . . . . . . ► [ , Section B—Assets Placed in Service During 2013 Tax Year Using the General Depreciation System Month ano year cBasis few depreciation (d) Recovery (a)Classification of property placed in (businessfinvestment use (e) Convention (f) Method (g) Depreciation deduction service only—see instructions) period 19a 3-year property 9 11 s b 5-year property c 7-year roe `;sr.� uhf a '' d 10- ear property e 15- ear property f 20-year property g 25-year property M66*3A*k 25 yrs. 5/L h Residential rental 27.5 yrs. MM 5/L properfy 27.5 yrs. MM 5/L i Nonresidential real 39 yrs. MM 5/L property MM 5/L Section C—Assets Placed in Service During 2013 Tax Year Using the Alternative Depreciation System 20a Class life ' 5/L b 12-year ;+q. 12 yrs. 5/L c 40-year 40 yr-5. MM 5/L Summary (See instructions.) 21 Listed property. Enter amount from line 28 . . . . . . . . . . . . . . . . . . . . 21 22 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter here and on the appropriate lines of your return. Partnerships and S corporations—see instructions 22 23 For assets shown above and placed in service during the current year, enter the ;; „ a�,w� Y=h :`.,•t'`F•w portion of the basis attributable to section 263A costs . . . . . . . 23 .,N � ~ >, ; For Paperwork Reduction Act Notice,see separate instructions. Cat.No.12906N Form 4562(2013) Form 4562�2013) Page NA Listed Property (include automobiles, certain other vehicles, certain computers, and property used for entertainment, recreation, or amusement,) Note: For any vehicle for which you are using the standard mileage rate mdeducting lease expense, complete only 24a, 24b, columns(a)through(c)o/Section A. all of Section B, and Section C if applicable. Section A—Depreciation and Other Information(Caution: See the instructions forlimits for passenger automobiles.) 24a Do you have e idence to support the businessfinvestment use claimed? 0 Yes El No I 24b If"Yes,"is the evidence written? [I Yes[—] No Type of property(list Dale placed I Business/ (d) Basis for depreciation Recovery Method/ Depreciation Elected section 179 vehicles first) in service nvestment use Cost or other basis (business/investment pen I od Convention deduction cost percentage use only) 25 nueum uvpecmum/ allowance for vuunovv x^um property wuveu in service during the tax year and used more than 50% in a qualified business use(see instructions) 25 26 Property used more than 50% in a qualified business use: 27 5096 or less in a q alifiedbusiness 28 Add amounts in column(h), lines 25 through 27. Enter here and on line 21, page 1 2-8 �5 29 Add amounts in column(i), line 26,Enter here and on line 7,page 1 . . . . 1 29 Section 13—|nYurmmbononUse ofVehicles Complete this section for vehicles used by a sole proprietor,partner,or other"more than 5%owner,"or related person, If you provided vehicles to your employees,first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles. 30 Total business/investment miles driven during Vehicle I Vehicle 2 Vehicle 3 Vehicle 4 Vehicle 5 Vehicle 6 the year�do not include commuting miles) 31 Total commuting miles driven during the year 32 Total other personal (noncommuting) 33 Total miles driven during the year. Add 34 Was the vehicle available for personal —Yes No Yes No Yes No Yes No Yes No Yes No —~ Was the vehicle used primarily~y. more than 5%owner or related person? , 36 Is another vehiclt���rsonal use? Section C—Questions for Employers Who Provide Vehicles for Use by Their Employees Answer these questions to determine if You meet an exception to completing Section B for vehicles used by employees who are not more than 5% owners orrelated persons(see inatmu<ions). 37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by Yes No 38 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees? See the instructions for vehicles used by corporate officers, directors,or 1%or more owners . . 39 Do you treat all use of vehicles by employees as personal use? . . . . . . . . . . . . . . . . 40 Do you provide more than five vehicles to your employees, obtain information from your employees about the use of the vehicles, and retain the information received? . . . . . . . . . . . . . . . . 41 Do you meet the requirements concerning qualified automobile demonstration use?(See instructions.) . . . 1ZNote: If your answer to 37, 38, 39, 40, or 41 is "Yes,"do not complete Section 8 for the covered vehicles, < > Date amortization (c) (d) Amortization M Description of costs begins Amortizable amount Code section period or Amortization for this year percentage 42 Amortization of costs that begins during your 20 3 tax year(see instructions): 43 Amortization of costs that began before your 2013 tax year . . . . . . . . . . . . 43 44 Total. Add amounts in column ft See the instructions for where to report . . . . . . . . 1 44 �� Printed""recycled paper GOD,u.aGOVERNMENT PRINTING OFFICE:zv`n—om3-n0818v,m Minnich's Garage, Inc, EIN: 23-2014873 12/31/13 Schedule 4: Form 4562 Part 11 & Part III Cost/ Prior Yrs Current Basis Deprec Method Years Deprec. 3 Year Recovery Property Plazma Ctr- 9/24/10 1,674 1,266 MACRS 3 408 Tool Box - 12/16/13, 1,590 -0- MACRS 3 22 5 Year Recovery Property Truck— 2/27/07 20,000 20,000 MACRS 5 -0- Welder— 12/08/09 5,483 3,359 MACRS 5 1,097 19 Year Recovery Property 11/20/97 $ 1,017 865 ACRS 19 50 TOTALS $29,764 $25,490 $ 1,577 Form 11 � U.S. Corporation Income Tax Return DMS No.1545-0123 For calendar year 2014 or tax year beginning ,2014,ending 20 --------------- --- ........ --- (� 4� Intemal Revenue Service 10-Information about Form 1120 and its Department of the Treasury separate instructions is at www.irs. ovlformf f20. -�- A Check if: Name B Employer identification number 1 a Consolidated return (attach Form SSI) .❑ TYPE In t V'Y 16-/t s 6r le A C /4/C . . b Ute/nonlifu consoli- Number,street,and room or suite no.If a P.O.box,see instructions. C Date incorporated datedreturnhos. OR r�.i L` ,SIT Ce 6 E"2 Z Y /)1/Er✓616 /� .0� ' ?� 2 Personal holding co. PRINT (attach Sch.PH). ❑ City or town,state,-orr province.country /country and ZIP orforeign postal code ? ( C t/ D Total assets(see instructions)�7 3 Personal service corp �• 5 C/ rQ.+�u' P'"/l / O �'✓.J: / $ W 7/" aha V e (sec irwnrctionsl . .❑ - - 4 Si;twduletd-3 attached[] E Chock if: (1) ❑ Initial return (2) Final return (3) r] Name change (4) Address change 1a Gross receipts or sales . . . . . . . . . 1a 1 b Retums and allowances . . . . . . . . . . . . . . . . ib T~C OU 1 / c Balance.Subtract line lb from line 1 a . . . . . . . . . . . . . . . . . . . . . 1 c //�, �W".V e O 2 Cost of goods sold(attach Form 1125-A) . . . . . . . . . . . . . . . . . . . 2 , S S OD 3 Gross profit.Subtract line 2 from line 1c . . . 3 4- /y7 0 6; ar 4 Dividends(Schedule C,line 19) . . . . . . . . . . . . . . . . . . . . . . 4 E 0 5 Interest . . . . . . . . . . . . . . . . . . . . . 5 U c 6 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Gross royalties . . . . . . . . . . . . . . . . . . . . . . 7 8 Capital gain net income(attach Schedule D(Form 1120)) . . . . . . . . . . . . . 8 9 Net gain or(loss)from Form 4797,Part ti,line 17(attach Form 4797) . . . . . . 9 10 Other income(see instructions—attach statement) . . . . . . . . . . . . , . 10 11 Total income.Add lines 3 throe h 10. . ► 11 54, /9 O O 12 Compensation of officers(see instructions—attach Form 1125-E) . . . . . . . , . . . b, 12 0 13 Salaries and wages(less employment credits) . . . . . . . . . . . 13 5 � O 61 14 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 14 9 4 Y 00 ? 15 Bad debts . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 .41 3 9Q 010 c 16 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 0 17 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . 17 00 H 0 18 Interest . . . . . . . . . I . . . . . . . . . . . . 18 19 Charitable contributions . . . . . . . . .. . . . . . . . . . . . . . . . 19 E 20 Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return(attach Form 4562) . 20 0 21 Depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 Advertising . . . . . . . . . . . . . . . . . . . . . . 22 v 23 Pension,profit-sharing,etc.,plans . . . . . . . . . . . . . . . . 23 2 24 Employee benefil programs . . . . , . 24 c 25 Domestic production activities deduction(attach Form 8943) . . . . . . . . . . . . . . 25 �N C D t 4C-' / s 26 Other deductions(attach statement) . 26 JjJ 5- co, 27 Total deductions. Add Imes 12 through 26 . . . . . . . . . . ► 27 +J W, `1/e) C c7 0 28 Taxable income before net operating loss deduction and special deductions.Subtract line 27 from line 11. 28 U a 29a Net operating loss deduction(see instructions) . . ' . . . . . . 29a /, xry v0 0 b Special deductions(Schedule C,line 20) . 29b / b Q c Add lines 29a and 29b . . . . . . . . . . . . . . . . . . . . . . . . 29c 30 Taxable Income. Subtract line 29c from line 28(see'instructions) . . . . . . . . . . . . 30 O OO a 31 Total tax (Schedule J,Part I,line 11) . . . . . . . . . . . . . . . . . . 31 O 00 s 32 Total payments and refundable credits(Schedule J,Part fl,line 21) . . . . . . . . . . . 32 n 33 Estimated tax penalty(see instructions).Check if Form 2220 is attached ► [ 33 g a 34 Amount owed. If line 32 is smaller than the total of lines 31 and 33,enter amount owed . . . 34 35 Overpayment. if tine 32 is larger than the total of lines 31 and 33,enter amount overpaid 35 36 Enter amount from line 35 you want:Credited to 2015 estimated tax I• Refunded► 36 undor ran_naltim,of pattury.I deciara that t have examined this return,iadud,rig accompanying scheduldr,and statements,and to the bolt o1 nay knomotige and botief,ti is true,crxrQc1 and compwo-Nanratux+of prernrat wiv3r than taxpayers a ,,, basad ort all inlormatron of Ruch urslparG,has any knt w"e igo Sign +'+++ May the IRS dlscurs this return Here .3-/G-!.� � �� s/DcWr with the prepare,shown bolow Signature of officer Date Tale (see instructions)?[]Yes[]No PrintlType preparer's name Preparer's signature Date PTIN Paid Check ® it --�--.� T�_ sett-employed Preparer Use Only Firm's name ► �....� Firm's EIN 10- Firm's Firm`s address ► Phone no. For Paperwork Reduction Act Notice,see separate instructions. Cat.No. 114500 Foran 1120(201») , 2 ^ Form 1120(2014) Page *-'Mff-MM Dividends and Special Deductions (see instructions) (a) Dividends (b) (CY Special dedUCtiOnS I Dividends from less-lhan-20%-own ed clornestic corporations(other thin debt-financed 2 Dividends from 20%-or-more-owned domestic corporations (other than debt-financed 3 Dividends on debt-financed stock of domestic and foreign corporations . . . . . 4 Dividends on certain prelerred stock of less-than-20%-owned public utilities 42 5 Dividends on certain preferred stock of 20%-or-more-o",ned public utilities . 45 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs . . . 70 7 Dividends from 20%-or-moro-owned foreign corporations and certain FSCs bo 8 Dividends from wholly owned foreign subsidiaries . . . . . .. . . 100 9 Total. Add lines 1 through 8.See instructions for limitation . . . . 10 Dividends from domestic corporations received by a small business investment company operating kinder the Small Business Investment Act of 1958 100 13 Dividends from foreign corporations not included on lines 3,6,7,8,11,or 12 14 Income from controlled foreign corporations under subpart F(attach Form(s)5471) 16 IC-DISC and former DISC dividends not included on lines 1 2,or 3 18 Deduction for dividends paid on certain preferred stock of public utilities 19 Total dividends. Add lines 1 through 17.Enter here and on page 1,line 4 Form 1120 J2014) ' Form 1120(2014) Page 3 • M- 1-- _ Tax Computation and Payment (see instructions) Part I-Tax Computation 1 Check if the corporation is a member of a controlled group(attach Schedule 0(Form 1120)) . . . . ► ❑ 2 Income tax-Check if a qualified personal service corporation(see instructions) . , . . . . . ► ❑ 2 3 Alternative minimum tax(attach Form 4626) . . . . . . . . . . . . . 3 4 Add lines 2 and 3 ( q 5a Foreign tax credit(attach Form 1116) ) 5a b Credit from Form 8834(see instructions) . . . . . . 5b c General business credit(attach Form 3800) . . . . . . . . . . 5c d Credit for prior year minimum tax(attach Form 8827) 5d e Bond credits from Form 8912 . . . . . . . . . . . . . 5e 6 Total credits. Add lines 5a through 5e . . . . . . . . . . . . 6 7 Subtract line 6 from line 4 . . . . . . 7 _ 8 Personal holding company tax(attach Schedule PH(Form 1120)) . . . . . 8 9a Recapture of investment credit(attach Form 4255) 9. b Recapture of low-income housing credit(attach Form 8611) . . . . . . . 9b c Interest due under the took-back method—completed long-term contracts (attach Form 8697). . . . . . . . . . . . . . . . . . . . . . 9c d Interest due under the iook-back method—income forecast method (attach Form 8866) . . . . . . . . . . . 9d e Alternative tax on qualifying shipping activities(attach Form 8902) . . . . . 9e f Other(see instructions—attach statement) . . . . . . 9f 10 Total. Add lines 9a through 9f . . . . . . . . . . . . . . . . . 10 11 Total tax. Add lines 7.8,and 10.Enter here and on page 1,line 31 11 0 i Part 11—Payments and Refundable Credits - 12 2013 overpayment credited to 2014 . . . . . . . . . . . . . . . . . . . . . 12 13 2014 estimated tax payments . . . . . . . 13 14 2014 refund applied for on Foran 4466 . . . . . . . . . . . . . . . . . . . 14 ) 15 Combine lines 12. 13,and 14 . . . . . . . . . . . . . . . . . . . . . . 15 16 Tax deposited with Form 7004 . . , . , . . . . . . . . . . . . . . . . . . _16 17 Withholding(see instructions) . . . . . . . . 17 18 Total payments.Add lines 15„16,and 17. 18 19 Refundable credits from: a Form 2439 . . , . . . . , . . . . . • . . . 19a b Form 41136 . . . . . . . . . . . . . . . . . . . . . 19b c Form 8827,line 8c 19c d Other(attach statement--see instructions). . . . . . . . . . . . . 19d 20 Total credits.Add lines 19a through 19d , . . , . . . . . 20 21 Total rents and credits.Add lines 18 and 20.Enter here and on page t,line 32 21 • 4th.er Information (see instructions 1 Check accounting method: a ❑ Cash b Z Accrual c ❑ Other(specify)► yes No --------------- ----------------------. 2 See the instructions and enter the: a Business activity code no.10- b b Business activity► -----------c_C`'✓I C t" f _ �t !�-��� - ------- ---------------------_--- ___.__ c Product or service► -, 1, ;1i/ -til r_.:,v ,f 3 Is the corporation a subsidiary in an affiliated-group or a pare-subsidiary controlledj group? -T, '�J S__.___.___-___'___:__. X It"Yes,"enter name and EIN of the parent corporation► — ............. ........... --------------------- ------_--------- ---------- ---_---- --------- 4 At the end of the tax year: a Did any foreign or domestic corporation, partnership (including any entity treated as a partnership), trust, or tax-exempt organization own directty 20% or more, or own,directly or indirectly. 50'3 or more of the total voting power of all classes of the corporation's stock entitled to vote?If"Yes,"complete Part I of Schedule G(Form 1120)(attach Schedule G) , b Did any individual or estate own directly 20% or more, or own,directly or indirectly, 50% or more of the total voting power of all classes of the corporation's stock entitled to vote?If"Yes,"complete Part 11 of Schedule G(Form 1120)(attach Schedule G) tom,1120(2014) Form 1124(2014) Page 4 • 011ier armation continued(see instructions) Yes No 5 At the end of the tax year,did the corporation: a Own directly 20%or more,or own.directly or indirectly,50%or more of the total voting power of all classes of stock entitled to vote of any foreign or domestic corporation not included on Form 851,Affiliations Schedule?For rules of constructive ownership,see instructions. If"Yes."complete(i)through(iv)below. 13 w [iQ Employer (Iff) Country of (iv) Percentage (1) Name of Corporation identification Number incorporation ed in Voting (if any) Stock b Own directly an interest of 20%or more,or own,directly or indirectly,an interest of 50%or more in any foreign or domestic partnership (including an entity treated as a partnership)or in the beneficial interest of a trust?For rules of constructive ownership,see instructions. If`Yes,**complete throah(+v be)ow� L;;Aw, (iQ Employer (iii) Country of (iv) Maximum IQ Name of Entity Identification NumberOrganization Percentage Owned in fit any.) Profit,Loss,or Capital 6 During this tax year, did the corporation pay dividends (other than stock dividends and distributions in exchange for stock) in excess of the corporation's current and accumulated earnings and profits?(See sections 301 and 316.) If'Yes,*file Form 5452,Corporate Report of Nondividend Distributions. If this is a consolidated return,answer here for the parent corporation and on Form 851 for each subsidiary. 7 At any time during the tax year,did one foreign person own,directly or indirectly,at least 25%of (a) the total voting power of all classes of the corporation's stock entitled to vote or (b) the total value of all classes of the corporation's stock? For rules of attribution,see section 318-If"Yes,"enter: 0) Percentage owned*- --------- and JiQ Owner's country III---------------------- -------- -------------- (c) The corporation may have to file Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S.Trade or Business.Enter the number of Forms 5472 attached III- ......__-------------------- 8 Check this box if the corporation issued publicly otlerecl debt instruments with original issue discount If checked,the corporation may have to file Form 8281,Information Return for Publicly Offered Original Issue Discount Instruments. 9 Enter the amount of tax-exempt interest receIived or accrued during the tax year 10, ---------------------------------------------------- 10 Enter the number of shareholders at the end of the tax year(it 100 or fewer)01 71 --------------------------------------------- 11 If the corporation has an NOL for the tax year and is electing to forego the carryback period,check here If the corporation is filing a consolidated return,the statement required by Regulations section 1.1502-21(b)(3)must be attached or the election will not be valid. 12 Enter the available NOL carryover tram prior tax years(da not reduce it by any deduction on line 29a.)III$ --------- �5c,,"1 -5 -----*--------------- 13 Are the corporation's total receipts(page 1.fine 1 a,plus lines 4 through 10)for the tax year and its total assets at the end of the tax year less than$250,000? . . . . . . if"Yes,"the corporation is not required to complete Schedules L, M-1.and M-2. Instead,enter the total amount of cash distributions and the book value of property distributions(other than cash)made during the tax year III$ 0100 ----------------------- -------------- ........ 14 Is the corporation required to file Schedule UTP(Form 1120),Uncertain Tax Position Statement(see instructions)? . . . If"Yes,'complete and attach Schedule UTP. 15a Did the corporation make any payments in 2014 that would require it to the Form(s)1099? . . . . . . III If"Yes,"did or will the corporation file required Forms 1099? . . . . . . . . . . . . . . . 16 During this tax year,did the corporation have an 80%or more change in ownership,including a change due to redemption of its own stock? I . . . . . . . . . I . I. . . . . . . 17 During or subsequent to this tax year,but before the fifing of this return,did the corporation dispose of more than 65%(by value) of its assets in a taxable.non-taxable,or tax deferred transaction? 18 Did the corporation receive assets in a section 351 transfer in which any of the transferred assets had a fair market basis or fair market value of more than$1 million? . . . . . . . . . . . . . . . . Form 1120(2014) Form 1120(2014) paye 5 -M?3 Balance Sheets per Books-1 Beginning of tax year End of tax year Cash . . . . Assets (a) (b) (c) (d) 2a Trade notes and accounts receivable b Less allowance for bad debts . . . . . 3 Inventories . . . . . . . . . . . 4 U.S.government obligations L 5 Tax-exempt securities(see Instructions) 6 Other current assets(attach statement) 7 Loans to shareholders . . . . . . . 8 Mortgage and real estate loans 9 Other investments(attach statement) . . . 10a Buildings and other depreciable assets b Less accumulated depreciation . . . . . Ila Depletable assets . . . . b Less accumulated depletion. . . . . 12 Land(net of any amortization) . . . . . 13a Intangible assets(amortizable only) . . . b Less accumulated amortization . . . . . 14 Other assets(attach statement) 16 Total assets . . . Liabilities and Shareholders' Equity 16 Accounts payable . . . . . . . . 17 Mortgages,notes•bonds payable in less than 1 year 18 Other current liabilities(attach statement) 19 Loans from shareholders 20 Mortgages,notes,bonds payable In I year or more r. F 21 Other liabilities(attach statement) . . . . 22 Capital stock: a Preferred stock b Common stock 23 Additional paid-in capital. . . . . . . 24 Detained eamings—Appropriated(attach statement) 25 Retained earnings—Unappropriated . . . 26 Adjustments to shareholders'equity(attach statement) 27 Less cost of treasury stock . . . . . 28 Total liabilities ana shareholders'equity M!"OMIT", Reconciliation of Income (Loss)per•Books With Income per Return� Note: The corporation may be required to file Schedule M-3(see instructions). I Net income{toss)per books . . . . . . 7 Income recorded0 n books this year 2 Federal Income tax per books . . . . . not included on this return(itemize): 3 Excess of capital losses over capital gains . Tax-exempt interest S 4 Income subject to tax not recorded on books ------------- this year(itemize}: ...................... ----------------------- ................ ............................. -.------•.-__--•............. ............................ 8 Deductions on this return not charged 5 Expenses recorded on books this year not deducted on this return(itemize): against book income this year(itemize): a Depreciation a Depreciation . . . . $ a ------...__-•--.. -- -_-__... "" ` <, ' b Charitable contributions$ b Charitable contributions . S --------------- c Travel and entertainment. S .... -•'-'--'-•-....--.---••--••--•- --------•---- ------------------ ..............................------------- ------------------*-------- 9 Add lines 7 and 8 . . . . . . 6 Xd,-d-lines 1-through, 10 Income(page 1.line 28)—line 6 less fine 9 IRTAT"M M—T, Analysis of Unappropriated Retained Earnings per Books(Line 25,Schedule 1 Balance at beginning of year 5 Distributions: a Cash 2 Net income(loss)per books . . . . . b Stock . 3 Other increases(itemize): . . ........................ c Property . . . ......-----•------------------------- - 6 Other decreases(itemize): ----------- ------------*-'-"*------------------ .7 Add lines 5 and 6 . . 4 Add lines 1.2.and 3 . . . . . . . . 8 Balance at end of Year(line 4 less line Form 11'20(?oi 4) tQ I q r0V;AWFUT PRINI MG OFFICE 2015--laa,13-1 W,35, Minnich's Garage, Inc. EIN: 23-2014873 12/31114 Schedule 1: Form 1120, Line 26 Utilities $ 2,570 Insurance 6,510 Fuel Oil 3,353 Gas/Travel Expense 1,952 Total $14,385 Schedule 2: Form 11.25-A, Line 5 Cost of Labor $21,600 Outside Repairs & Services 7,196 Supplies &Tools 1,231 Total $30,027 Minnich's Garage, Inc. EIN: 23-2014873 12/31/14 Schedule 3: Form 11.20, Schedule K, Line 12 Net Operating Loss Schedule Tax Period Beginning Tax Period Ending Net Loss 01/01/2000 12/31/2000 ( 16,533) 01/01/2001 12/31/2001 ( 2,518) 01/01/2002 12/31/2002 ( 17,361) 01/01/2003 12/31/2003 ( 14,039) 01/01/2004 12/31/2004 (33,118) 01/01/2005 12/31/2005 (28,991) OI/01/2006 12/31/2006 (21,403) 01/01/2007 12/31/2007 (49,798) 01/01/2008 12/31/2008 ( 2,830) SCHEDULE G information on Certain Persons Owning the (Form or ember 1202oYY ) Corporation's Voting Stock OMB No.1545-0123 Department of the Treasury 1 Attach to Form 11120. Internal Revenue Somee h See Instructions on page 2. Name Employer Identification number(EIN) .?J- ,dor fl 7._ Certain Entities Owning the Corporation's Voting Stock. (Form 1120, Schedule K, Question 4a). Complete columns(i)through(v)below for any foreign or domestic corporation,partnership(including any entity treated as a partnership),trust,or tax-exempt organization that owns directly 20%or,more,or owns,directly or indirectly, 500A or more of the total voting power of all classes of the corporation's stock entitled to vote(see instructions). t Name of Ent' (€)Employer Identification (iii)7 Entity ('} try g (v)Percentage Owned in Voting Stock Number(€t.any) ? Ypo of Enti w Country of Organization Certain Individuals and Estates Owning the Corporation's Voting Stock.(Form 1120,Schedule K, Question 4b). Complete columns(i)through(tv) below for any individual or estate that owns directly 20%or more,or owns,directly or indirectly.50% or more of the total voting power of all classes of the corporation's stock entitled to vote(see instructions). Identifying Number (R)Country of (M Percentage Owned (7 Name of Individual or Estate n (It arm Citizonship(see instructions) in Voting Stock ISL/ qr� `. �7/ ,✓i 'f/ IVW'12 .1�y1 ,3� y / �4e r-rr✓ . /77/„/.1/ /"'Cr/ For Paperwork Reduction Act Notice, Cat.No.525845 schedule G(Form 1120)(Rev.12-2011) see the Instructions for Form 1120. Form 125-A Cost of Goods Sold (Rev.December 2012) OIAB No. 1545-2225 Department of the Troasury P-Attach to Form 1120,1120-C,1120-F, 1120S,1065,or 1065-B. Internal Revenue Smice 10,Information about Form 1125-A and its instructions is at www.irs.gov/form I 125a. Name I Employer Identification numbor /1/i V'y/a"y � t 4/a , --- —;? 9 — I Inventory at beginning of year . . . . . . . . . . . 1 -5,6 V e) * 2 Purchases . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Cost of labor . . . . . . . . . . . . . . . . . 3 4 Additional section 263A costs(attach schedule) . . . . . . . . . 4 5 Other costs(attach schedule) #> 5 34 i0: '/ 0 d 6 Total.Add lines 1 througn 56 Y . . . . . . . . . . . . 7 Inventory at end of year . I . . . . . . I . . . . . . . . 7 00 8 Cost of goods sold.Subtract line 7 from line 6- Enter here and on Form 1120, page 1, line 2 or the 4/ 670 0 appropriate line of Your tax return(see instructions) . . . . . . . . . . 1 8 ga Check all methods used for valuing closing inventory: fl) cost (W)Q Lower of cost or market (W) Other(Specify method used and attach explanation.)10►. ....._........... ......_....... ....... ------ ......... .... b Check if there was a writedown of subnormal goods . . . . . . . . . . . . . . . . . . . c Check if the UFO inventory method was adopted this tax year for any goods(if checked,attach Form 970) . . . . . d If the LIFO inventory method was used for this tax year,enter amount of closing inventory computed under UFO . , . . . . . . . . . . . . . . . L 9dj__ c If property Is produced or acquired for resale,do the rules of section 263A apply to the entity(see instructions)? , . n Yes C1 No f Was there any change in determining quantities,cost,or valuations between opening.and closing inventory? if'Yes," attach explanation . I . I I . . . . . . . I . . . . . . . . ED Yes No Section references are to the Internal Under this accounting method,inventory ending on or after December 31,2000,has Revenue Code unless otherwise noted. costs for raw materials purchased for use average annual gross receipts of$10 in producing finished goods and million or less for the 3 prior tax years,(b) General Instructions merchandise purchased for resale are whose principal business activity is not an deductible in the year the finished goods or ineligible activity,and(c)whose business is Purpose of Form merchandise are sold(but not before the not a tax shelter(as defined in section 448 Use Form 1125-A to calculate and deduct year you paid for the raw materials or (d)(3)). See Rev.Proc.2002-28,2002-18 cost of goods sold for certain entities. merchandise,if you are also using the cash I.R.R.815, method). Uniform capitalization rules.The uniform Who Must File If you account for inventoriable items in capitalization rules of section 263A Filers of Form 1120, 112D-C, 1120-F, the same manner as materials and supplies aenara0y require you to capitalize,or that are not incidental,you can currently include in inventory,certain costs incurred and attach Form I 11205,1065,or 106 25-A if the applicable 5-8, must complete deduct expenditures for direct labor and all in connection with the following. I entity reports a deduction for cost of goods indirect costs that would otherwise be •The production of real property and sold. included in inventory costs.See the tangible personal property held in inventory instructions for lines 2 and 7. or held for sale in the ordinary course of Inventories For additional guidance on this method business. Generally,inventories are required at the of accounting,see Pub.538,Accounting - Real properly or personal properly beginning and and of each tax year it the Periods and Methods. For guidance on (tangible and intangible)acquired for resale. production,purchase,or sale of adopting or changing to this method of -The production of real properly and merchandise is an income-producing accounting,see Form 3115,Application for tangible personal property by a corporation factor.See Regulations section 1.471-1.If Change in Accounting Method,and its for use in its trade or business or in an inventories are required,you generally instructions. activity engaged in for profit. must use an accrual method of accounting Qualifying taxpayer.A qualifying See the discussion on section 263A for sales and purchases of inventory items, taxpayer is a taxpayer that,(a)for each uniform capitalization rules in the Exception for certain taxpayers.If you prior tax year ending after December 16, instructions for your tax return before are a qualifying taxpayer or a qualifying 1998,has average annual gross receipts of completing Form 1125-A.Also see small business taxpayer(defined below), $1 million or less for the 3 prior tax years Regulations sections 1263A-1 through you can adopt or change your accounting and(b)its business is not a tax shelter(as 1.263A-3. See Regulations section method to account for inventoriable items defined in section 448(d)(3)). See Rev. I.263A-4 for rules for property produced in in the same manner as materials and Proc.2001-10,2001-2 I.R.B.272. a farming business. supplies that are not incidental. Qualifying small business taxpayer.A qualifying small business taxpayer is a taxpayer that,(a)for each prior tax year For Paperwork Reduction Act Notice,see instructions. Cal.No.559888 Form 1125-A(Rev,12.2012) Form 1120(2011) Pager EMMMM- Tax Computation and Payment(see instructions) Part I—Tax Computation 1 Check if the corporation is a member of a controlled group(attach Schedule O(Form 1120)) . . . . ► ❑ 2 Income tax.Check if a qualified personal service corporation(see instructions) . . . . . . . . ► ❑ 2 3 Alternative minimum tax(attach Form 4626) . . . . . . . . . . . . . . . . . . . 3 4 Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . 4 5a Foreign tax credit(attach Form 1118) . . . . . . . . . . . . . . 5a b Credit from Form 8834,line 30(attach Form 8834) . . . . . . . . . 5b c General business credit(attach Form 3800) . . . . . . . • . . 5c d Credit for prior year minimum tax(attach Form 8827) . . . . . . . . . 5d e Bond credits from Form 8912 . . . . . . . . . . . . . . . 5e 6 Total credits. Add lines 5a through 5e . . . . . . . . . . . . . . . . . . . . . 6 7 Subtract line 6 from line 4 . . . . . . . .. . . . . . . . . . 7 8 Personal holding company tax(attach Schedule PH(Form 1120)) .. . . . . . . . 8 9a Recapture of investment credit(attach Form 4255) . . . . . . . . . . 96 b Recapture of low-income housing credit(attach Form 8611) . . . . . . . 9b c Interest due under the look-back method—completed long-term contracts (attach Form 8697). . . . . . . . . . . . . . . . . . . . . . 9c d Interest due under the look-back method—income forecast method (attach Form 8866) . . . . . . . . . . . . . . . . . . . . . . . 9d e Alternative tax on qualifying shipping activities(attach Form 8902) 9e f Other(see instructions—attach schedule) . . . . . . . . . . . . . 9f 10 Total. Add lines 9a through 9f . . . . . . . . . . . . . . . . . . . . . . . 10 11 Total tax. Add lines 7,8,and 10.Enter here and on page 1,line 31 11 Q 100 Part I1—Payments and Refundable Credits 12 2010 overpayment credited to 2011 . . . . . . . . . . . . . . . . . . . . 12 13 2011 estimated tax payments . . . . . . . . . . . . . . . . . . . . . . . . 13 14 2011 refund applied for on Form 4466 . . . . . . . . . . . . . . . . . . . . . . 14 ( } 15 Combine lines 12,13,and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Tax deposited with Form 7004 . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Withholding(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Total payments.Add lines 15,16,and 17. . . . . . . . . 18 i 19 Refundable credits from: a Form 2433 . . . . . . . . . . . . . . . . . . . . . . 19a b Form 4136 . . . . . . . . . . . . . . . . . . . . 19b c Form 3800,line 17c and Form 8827,line 8c •. . . . . . . . . . . 19c d Other(attach schedule—see instructions) . . . . . . . . . . . . 19d 20 Total credits.Add lines 19a through 19d 20 21 Total payments and credits.Add lines 18 and 20.Enter here and on page 1,line 32 21 • - Other Information (see instructions) 1 Check accounting method: a ❑ Cash b Accrual c ❑ Other(specify)► Yes No 2 See the instructions and enter the: a Business activity code no.10- _j-two ---- ---------- ---------------- ------ ----------------------------------------------------------------- b Business activity IN- /Pr ra/L 0-CQ ✓/C -E if LtfEG!�lA/(s c Product or service► - - - ' gala, 1 gi.✓rcn/g,✓c --0!-- --giros--�`-7" ue s------- --------- ------ 3 Is the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group? . . . . . . . . . . If"Yes,"enter name and EIN of the parent corporation► ------------------------------------------------------------------------------------ " --------------------------------------------------------------------------------------------------------------------------------------------------------- 4 At the end of the tax year: a Did any foreign or domestic corporation, partnership (including any entity treated as a partnership), trust, or tax-exempt organization own directly 20%or more,or own,directly or indirectly,50%or more of the total voting power of all classes of the corporation's stock entitled to vote?If"Yes,"complete Part I of Schedule G(Form 1120)(attach Schedule G) . . . . . . b Did any individual or estate own directly 20%or more,or own,directly or indirectly,50%or more of the total voting power of all classes of the corporation's stock entitled to vote?If"Yes,"complete Part 11 of Schedule G(Form 1120)(attach Schedule G) . Form 1120(2o11) w 54 Form4562 Depreciation and Amortization OMB No.1 5-0172 (Including Information on Listed Property) 6L47" (01 4 Ocean rrxxil u!vie 7 reamiry 10,Attach to your tax return. Attachment Internal Rev*mue I*fvk;p, ►Information about Form 4562 and its separate instructions is at www.ir-s.gov/form456'2 Sequence No 179 Name(s)shown on return B 'ness or activity to which this form rrii;ites ldenWrvg number 4 el/ S /./c - i cr S j- LLI� LEM Election To Expense Certain Property Under Section 179 Note: If you have any listed property, complete Part V before you complete Part I. I Maximum amount(see instructions) . . . . . . . . . . . . . .. 1T 2 Total cost of section 179 property placed in service(see instructions) . . . T 2 3 Threshold cost of section 179 property before reduction in limitation(see instructions) 3 4 Reduction in limitation. Subtract line 3 from line 2.If zero or less,enter-0- . . . . . . . . . . 4 S Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing separately,see instructions . . . . . . . . . . . . . . . 5 6 (a) Description of property (b) Cost(business use only) (c) Elected cost 7 Listed property,Enter the amount from line 29 . . . . . . . . 1 7 8 Total elected cost of section 179 property,Add amounts in column(c). lines 6 and 7 8 9 Tentative deduction.Enter the smaller of line 5 or line 8 . . . . . . . . . . . . . . . 9 10 Carryover of disallowed deduction from line 13 of your 2013 Form 4562 . . . . . . . . . . 10 11 Business income limitation.Enter the smaller of business income(not less than zero)or line 5(see instructions) it 12 Section 179 expense deduction.Add lines 9 and 10, but do not enter more than line 11 12 13 Carryover of disallowed deduction to 2015.Add lines 9 and 10,less line 12 10, 1 1 Note: Do not use Part 11 or Part III below for listed property. Instead,use Part V. [�Special Depreciation Allowance and Other Depreciation (Do not include listed prop (See instructions,) 14 Special depreciation allowance for qualified property (other than listed property) placed in service during the tax year(see Instructions) . . . . . . . . . . . . . . . . . 14 15 Property subject to section 168(Q(I)election . . . . . . . . . . . . . . . . . 15 16 Other de2reclation(including ACRS16 ':%_01490 DepreciationMACRS (Do not include listed property.)(See instructions,) M1 Section A 17 MACRS deductions for assets placed in service in tax years beginning before 2014 . . . . . . t17 /, .'S-S-7 00 18 If you are electing to group any assets placed in service during the tax year into one or more general asset accounts,check here . . . . . . . . ► EJ Section B—Assets Placed in Service During 2014 Tax Year Using the General Depreciation System rRr;FK;TK'�y*3, (el (d) Recovery (a)Classification of property Placed in (businesslinvesirrem i1se period e) Convention (f) MethcYJ (g) Depreciation deduction sarvlce ono -sae instruction:, 19a 3-y b 5-year prop" C, L S 7-y2Lrproeq_ !I 1�ear �roperty e 15-year prop—erit— _f 20-year property I 9 25-year property 2a yrs. h Residential rental 27.5 yr5. MV 5/L property 275 yrs. M1,111 5/L i Nonresidential real 39 yrs. MM 5/t property !�_ MM 5/L Section C--Assets Placed in Service During 2014 Tax Year Using the Alternative Depreciation System Class life _T 1-5/L b 12-year 12 yrs. c 40- ear 4.0 yr!��. Klim iSumma 3ee instructions.) 21 Listed property.Enter amount from line 28 . . . . . . . . . . . . . . . . . . . 2 22 Total. Add amounts from line 12, lines 14 through 17. lines 19 and 20 in column (g), and line 21. Enter here and on the appropriate lines of your return. Partnerships and S corporations—see instructions 22 00 23 For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section 263A costs 23 For Paperwork Reduction Act Notice.see separate Instructions. Cal.No.12906N Form,4.%2 poii) Minnich's Garage, Inc, EIN: 23-2014873 12/31/14 Schedule 4: Form 4562 Part II & Part III Cost/ Prior Yrs Current Basis Deprec Method Years Deprec. 3 Year Recovery Property Plazma Ctr- 9/24/10 1,674 1,674 MACRS 3 -0- Tool Box - 12/16/13 1,590 22 MACRS 3 530 5 Year Recovery Property Welder— 12/08/09 5,483 4,456 MACRS 5 1,027 Roof Repair— 4/01/1.4 3,600 -0- MACRS 5 540 19 Year Recovery Properly 11/20/97 $ I017 915 ACRS 19 50 TOTALS $13,364 $7,067 $2,1.47