TY 0 C1 ~ C3 Y C2 ~ C4 S F5 Y F6 S | + C1 - ~ = + C3 - Y = + C31 ^ S02 ' SCHEDULE C COPY 1 + C1 - ~ = + C3 - S = + C31 ^ s02 + C1 - ~ = + C3 - B = + C31 / 2 ^ S02 + C1 - ~ = + C3 - B = + C31 - S02 ^ s02 + C2 - ~ = + C4 - Y = + S02 + c31 ^ S02 ' SCHEDULE C COPY 2 + C2 - ~ = + C4 - S = + s02 + c31 ^ s02 + c31 / 2 ^ TP1 + C2 - ~ = + C4 - B = + TP1 + S02 ^ S02 + C2 - ~ = + C4 - B = + c31 - TP1 + s02 ^ s02 + F5 - Y = + F36 ^ S01 ' SCHEDULE F COPY 1 + F5 - S = + F36 ^ s01 + F5 - B = + F36 / 2 ^ S01 + F5 - B = + F36 - S01 ^ s01 + F6 - Y = + S01 + FSL ^ S01 ' SCHEDULE F COPY 2 + F6 - S = + s01 + FSL ^ s01 + FSL / 2 ^ TP1 + F6 - B = + TP1 + S01 ^ S01 + F6 - B = + FSL - TP1 + s01 ^ s01 + S01 + S02 ^ S03 ' LINE 3A + s01 + s02 ^ s03 ' LINE 3B + S03 / 2 ^ S04 ' LINE 4A + S03 * 2 / 5 + S04 ^ S04 + S03 / 50 + S04 ^ S04 + S03 * 7 / 2000 + S04 ^ S04 + s03 / 2 ^ s04 ' LINE 4B + s03 * 2 / 5 + s04 ^ s04 + s03 / 50 + s04 ^ s04 + s03 * 7 / 2000 + s04 ^ s04 + 55 500.00 ^ TP2 ' 1992 LIMITS + 8 491.50 ^ TP3 + 10 657.80 ^ TP4 + TY - 25 = + 57 600.00 ^ TP2 ' 1993 LIMITS + TY - 25 = + 8 812.80 ^ TP3 + TY - 25 = + 11 057.40 ^ TP4 + TY - 25 > + 60 600.00 ^ TP2 ' 1993 LIMITS + TY - 25 > + 9 271.80 ^ TP3 + TY - 25 > + 999 999.99 ^ TP4 + S04 / 10 ^ S05 ' LINE 5A + S04 / 20 + S05 ^ S05 + S04 * 3 / 1000 + S05 ^ S05 + S04 - TP2 * 29 / 1000 ^ TP1 + TP1 > + TP3 + TP1 ^ S05 + S05 - TP4 > + TP4 ^ S05 + S04 - 400.00 < ^ S05 + s04 / 10 ^ s05 ' LINE 5B + s04 / 20 + s05 ^ s05 + s04 * 3 / 1000 + s05 ^ s05 + s04 - TP2 * 29 / 1000 ^ TP1 + TP1 > + TP3 + TP1 ^ s05 + s05 - TP4 > + TP4 ^ s05 + s04 - 400.00 < ^ s05 + S05 + s05 ^ Z47 ' FORM 1040 LINE 47 + Z47 / 2 ^ Z25 ' WORKSHEET DEDUCTION | R ~5 S SECTION A - SHORT SCHEDULE SE R ~20 S ! ! YOURS ! SPOUSE~~ ^ S 1 Net farm profit or (loss) from Schedule F` R ~35 ^ S ~~~line 36 R .37 S (FF1/2)! 1 ! T S01 S ! T s01 ^ S 2 Net profit or (loss) from Schedule C line 31(FC1/2)! 2 ! T S02 S ! T s02 ^ S 3 Combine lines 1 and 2 R .30 S ! 3 ! T S03 S ! T s03 ^ S 4 Net earnings from self-employment. Multiply line 3 R ~27 ^ S ~~~by 92.35%. If less than $400` do not file this R ~31 ^ S ~~~schedule; you do not owe self-employment tax R .7 S ! 4 ! T S04 S ! T s04 ^ S 5 Self-employment tax. If the amount on line 4 is R ~30 ^ S ~~~* $57`600 or less` multiply line 4 by 15.3%. R ~33 ^ S ~~~* More than $57`600` but less than $135`000` R ~33 ^ R ~5 S multiply the amount in excess of $57`600 by 2.9% R ~27 ^ R ~5 S and add $8`812.80. R ~57 ^ S ~~~* $135`000 or more` enter $11`057.40. R ~40 ^ S ~~~Enter on Form 1040`line 47 R .20 S (FZ1)! 5 ! T S05 S ! T s05 ^ S ~~~Note. Also` enter one-half of this amount on Form 1040` line 25 R ~14 ^ |