LANDSCAPER/GARDENER INCOME & EXPENSE WORKSHEET YEAR _______
NAME_______________________________________________________________________ Federal ID # ________________________
NAME OF BUSINESS ______________________________________________________________________________________________
ADDRESS OF BUSINESS___________________________________________________________________________________________
How many months was this business in operation during the year?
12 Months
❏
OR
From _______ To_________
How many hours during the year did you and/or your spouse devote to this business?
FULL TIME
❏
OR
# of hours ______
Is any portion of your investment in this business
not
subject to payback by you?
YES
❏
NO
❏
BUSINESS INCOME
GROSS SALES/RECEIPTS
Include all 1099 income
for services performed
1099 – MISC.
Bring in ALL 1099s received. Include
Non-Employee Amount in Gross Sales.
SALES TAX COLLECTED
If not included in above
Do your records agree YES
❏
with the amount reported? NO
❏
RETURNS / REFUNDS
Amount included in Gross Sales
that was refunded to your client
Did you receive $10,000.00 in actual cash from any
OTHER INCOME
Directly related to your business
individual at any one time—
or in accumulated
amounts—
during this tax year?
Sales of Equipment, Machinery, Land, Buildings Held for Business Use
Kind of Property
Date Acquired
Date Sold
Gross Sales Price
Expenses of Sale
Original Cost
BUSINESS EXPENSES (cost of goods sold)
(PLANTS, SEEDS, FERTILIZER, FILL, STONE, PAVERS, SOD, DECORATIVE ITEMS, FURNITURE, MULCH, TREES, ETC.)
CAR and TRUCK EXPENSES
OFFICE in HOME
VEHICLE 1
VEHICLE 2
Date Acquired Home
Year and Make of Vehicle
Total Cost
Date Purchased (month, date and year)
Cost Of Land
Ending Odometer Reading (December 31)
Cost Of Improvements
Beginning Odometer Reading (January 1)
–
–
Sq. Footage Of Home
Total Miles Driven (End Odo – Begin Odo)
Sq. Footage Of Office Area
Total Business Miles (do you have another vehicle?)
Rent Paid (If You Rent)
Total Commuting Miles
Interest
Parking Fees and Tolls
Taxes
License Plates
Utilities/Garbage
Interest
Insurance
Continue below if you take actual expense (must use actual expenses if you lease)
Repairs/Maintenance
Gas, oil, lube, repairs, tires, batteries, insurance, supplies, wash, wax, etc.
Hours Used Per Week
Lease Costs
Hours Worked Per Week
FREIGHT-IN
Shipping cost to receive product or
materials, if not included in purchases
OTHER COSTS
INVENTORY AT END OF YEAR
How did you arrive at inventory value?
Actual Cost
❏
Other (explain)
__________________________________________________________________________________________
PURCHASE OF PRODUCT
& SUPPLIES FOR RESALE
PERSONAL USE
Actual cost of items in purchases
used by you or your family
*COST OF
LABOR
PURCHASE OF
MATERIAL FOR JOBS
(construction or installation type)
LANDSCAPER/GARDENER EXPENSES (continued)
EQUIPMENT PURCHASED
(VEHICLE, TRAILER, MOWER, SAWS, CHIPPER, TILLER, SOD KICKER, LEAF BLOWER, HEDGE TRIMMER, HEAVY EQUIPMENT,
WHEELBARROW, COMPUTER, SOFTWARE, PRINTER, CAMERA, FAX, COPIER, OFFICE FURNITURE, ETC.)
Item
Purchased
Date
Purchased
Business
Use %
Cost (including
sales tax)
Item
Traded
Additional
Cash Paid
Traded with
Related
Property
Other
Information
*1099s: Amounts of $600.00 or more paid to individuals (not
corporations) for rent, interest, or services rendered to you in your
business, require information returns to be filed by payer.
Due date of return is January 31. Nonfiling penalty can be $150 per
recipient. If recipient does not furnish you with his/her Social Security
Number, you are required to withhold tax on the payment(s).
Name
Address
Social Security #
Amount
Purpose of Payment
!
ADVERTISING/PROMOTION: Ads, business cards,
greeting cards, fliers, photos etc.
*COMMISSIONS & FEES PAID:
*CONTRACT LABOR:
EMPLOYEE BENEFITS: Health insurance, company
party, mileage reimbursements, etc.
INSURANCE: Worker’s comp, business liability (do
not include auto/truck/health)
INTEREST:
Mortgage (on business bldg.):
Paid to financial institution
Paid to individual
OTHER INTEREST:
(do not include auto or truck)
List life insurance loans separately
Business only credit card
*LEGAL & PROFESSIONAL: Attorney fees for
business, accounting fees, bonds, permits, etc.
OFFICE EXPENSE: Postage, stationery, office
supplies, etc.
PENSION/PROFIT SHARING: Employees only
*RENT/LEASE:
Machinery and equipment
"
Other business property
*REPAIRS & MAINTENANCE: Building, equipment,
etc.
(do not include auto or truck)
SUPPLIES:
Gloves, goggles, safety equip.
Watering cans, buckets, hoses
Stakes, rope, ties, etc.
Small tools
TAXES:
Personal property
Licenses (not auto/truck)
Real estate of business building & land
Sales tax (if included in gross sales)
Payroll (your share Soc.Sec./Medicare)
TRAVEL (number of nights away):
City_________ Nights out ___ City_________ Nights out ___
City_________ Nights out ___ City_________ Nights out ___
EXPENSES (AWAY FROM HOME OVERNIGHT):
Lodging
Meals & tips (keep total separate from other costs)
Convention fees
Cruise ship convention/seminar
Airplane or train fares
Auto rental, taxis or bus fares
Other (incidentals, laundry, etc.)
MEALS & ENTERTAINMENT:
Business meals
Gifts (limited to $25 per individual or couple)
Tickets
Tickets to qualified charitable events
UTILITIES & TELEPHONE:
Electricity (business)
Natural gas/heating fuel (business)
Garbage, water, sewer (business)
Telephone (bus. line, second line, other options)
Business long distance (from home telephone)
Faxes, paging svcs, cellular svcs
WAGES:
(bring your copy of W-2s/941s if they have
been filed)
Wages to spouse (subject to Soc.Sec. and
Medicare tax)
Children under 18 (not subject to Soc.Sec.
and Medicare tax)
Other
OTHER EXPENSES (not listed elsewhere):
Bank charges & credit card fees
Disposal of materials
Dues, publications, bus.-related books
Education & seminars
Fuel for equipment (not auto/truck)
Laundry & cleaning
Printing & copying
Show Fees
Shipping & hauling
