-
TIN:
Form
990-T
Department of the Treasury
Internal Revenue Service
Exempt Organization Business Income Tax Return
(and proxy tax under section 6033(e))
For calendar year 2024 or other tax year beginning
07-01-2024
and ending
06-30-2025
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Check box if address changed.
B
Exempt under section
501(
c3
)
408(e)
220(e)
408A
530(a)
529(a)
529A
Print or Type
Name of organization (
Check box if name changed and see instructions.)
DePauw University
Number, street, and room or suite no. If a P.O. box, see instructions.
PO Box 37
City or town, state or province, and ZIP or foreign postal code
Greencastle
,
IN
46135
C
Book value of all assets at end of year
.....
1,437,619,260
D
Employer identification number
35-0869045
E
Group exemption number
(see instructions)
F
Check box if an amended return.
G
Check organization type
501(c) corporation
501(c) trust
401(a) trust
Other trust
State college/university
6417(d)(1)(A) Applicable entity
H
Check if filing only to claim
Credit from Form 8941
Refund shown on Form 2439
Elective payment amount from Form 3800
I
Check if a 501(c)(3) organization filing a consolidated return with a 501(c)(2) titleholding corporation
.........
J
Enter the number of attached Schedules A (Form 990-T)
List of Attached Documents:
// Content
...............
4
K
During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group?
...
Yes
No
If "Yes," enter the name and identifying number of the parent corporation
L
The books are in care of
Andrea Young
313 S LOCUST STREET
GREENCASTLE
,
IN
46135
Telephone number
(765) 658-4800
Part I
Total Unrelated Business Taxable Income
1
Total of unrelated business taxable income computed from all unrelated trades or businesses (see instructions)
..............................
1
5,265,736
2
Reserved
..............................
2
3
Add lines 1 and 2
............................
3
5,265,736
4
Charitable contributions (see instructions for limitation rules)
..............
4
0
5
Total unrelated business taxable income before net operating losses. Subtract line 4 from line 3
....
5
5,265,736
6
Deduction for net operating loss. See instructions
List of Attached Documents:
// Content
.................
6
5,265,736
7
Total of unrelated business taxable income before specific deduction and section 199A deduction.
Subtract line 6 from line 5
.........................
7
0
8
Specific deduction (generally $1,000, but see instructions for exceptions)
..........
8
0
9
Trusts.
Section 199A deduction. See instructions
.................
9
10
Total deductions.
Add lines 8 and 9
......................
10
0
11
Unrelated business taxable income.
Subtract line 10 from line 7. If line 10 is greater than line 7, enter zero
................................
11
0
Part II
Tax Computation
1
Organizations taxable as corporations.
Multiply Part I, line 11 by 21% (0.21)
.......
1
0
2
Trusts taxable at trust rates.
See instructions for tax computation. Income tax on the amount on
Part I, line 11 from:
Tax rate schedule or
Schedule D (Form 1041)
........
2
3
Proxy tax.
See instructions
.......................
3
4a
Amount from Form 4255, Part l, line 3, column (q)
..................
4a
4b
Other tax amounts. See instructions
....................
4b
5
Alternative minimum tax
.........................
5
6
Tax on noncompliant facility income.
See instructions
................
6
7
Total.
Add lines 3 through 6 to line 1 or 2, whichever applies
...............
7
0
Part III
Tax and Payments
1a
Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116)
1a
0
b
Other credits (see instructions)
..............
1b
0
c
General business credit. Attach Form 3800 (see instructions)
.....
1c
0
d
Credit for prior year minimum tax (attach Form 8801 or 8827)
....
1d
e
Total credits.
Add lines 1a through 1d
.....................
1e
0
2
Subtract line 1e from Part II, line 7
.......................
2
0
3a
Amount from Form 4255, Part l, line 3, column (r) (see instructions)
..
3a
b
Amount due from Form 8611
...............
3b
c
Amount due from Form 8697
...............
3c
d
Amount due from Form 8866
...............
3d
e
Other amounts due (see instructions)
............
3e
f
Total amounts due. Add lines 3a through 3e
..................
3f
0
4
Total tax.
Add lines 2 and 3f (see instructions).
Check if includes tax previously deferred under
section 1294. Enter the tax amount here
4
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11291J
Form
990-T
(2024)
Form 990-T (2024)
Page
2
Part III
Tax and Payments
(continued)
5
Current net 965 tax liability paid from Form 965-A, Part II, column (k)
...........
5
0
6a
Payments: Preceding year's overpayment credited to the current year
..
6a
8,833
b
Current Year's estimated tax payments. Check if section 643(g) election applies
6b
0
c
Tax deposited with Form 8868
..............
6c
55,000
d
Foreign organizations: Tax paid or withheld at source (see instructions)
.
6d
0
e
Backup withholding (see instructions)
............
6e
0
f
Credit for small employer health insurance premiums (attach Form 8941)
.
6f
g
Elective payment election amount from Form 3800
........
6g
h
Payment from Form 2439
................
6h
i
Credit from Form 4136
.................
6i
j
Other (see instructions)
................
6j
7
Total payments.
Add lines 6a through 6j
.....................
7
63,833
8
Estimated tax penalty (see instructions). Check if Form 2220 is attached
........
8
9
Tax due.
If line 7 is smaller than the total of lines 4, 5, and 8, enter amount owed
.......
9
10
Overpayment.
If line 7 is larger than the total of lines 4, 5, and 8, enter amount overpaid
....
10
63,833
11
Enter the amount of line 10 you want:
Credited to 2025 estimated tax
63,833
Refunded
11
0
Part IV
Statements Regarding Certain Activities and Other Information
(see instructions)
1
At any time during the 2024 calendar year, did the organization have an interest in or a signature or other authority over a financial account (bank, securities, or other) in a foreign country? If "Yes," the organization may have to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts. If "Yes," enter the name of the foreign country here
Yes
No
No
2
During the tax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust?
No
If "Yes," see instructions for other forms the organization may have to file.
3
Enter the amount of tax-exempt interest received or accrued during the tax year
.....
$
173
4
Enter available pre-2018 NOL carryovers here. $
7,714,978
. Do not include any post-2017 NOL carryover shown on Schedule A (Form 990-T). Don't reduce the NOL carryover shown here by any deduction reported on Part I, line 4.
5
Post-2017 NOL carryovers. Enter the Business Activity Code and available post-2017 NOL carryovers. Don't reduce the amounts shown below by any NOL claimed on any Schedule A, Part II, line 17 for the tax year. See instructions.
Business activity code
Available post-2017 NOL carryover
72
$
2,828,524
901101
$
13,039,722
52
$
317,819
$
6a
Reserved for future use
.................................
b
Reserved for future use
.................................
Part V
Supplemental Information
Provide any additional information. See instructions.
Sign Here
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 taxpayer) is based on all information of which preparer has any knowledge.
Signature of officer
Date
Title
May the IRS discuss this return with the preparer shown below (see instructions)?
Yes
No
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
Check
if
self-employed
PTIN
Firm's name
Firm's EIN
Firm's address
Phone no.
Form
990-T
(2024)
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
DePauw University
B
Employer identification number
35-0869045
C
Unrelated business activity code (see instructions)
72
D
Sequence:
1
of
4
E
Describe the unrelated trade or business
Lodging/Conferences/Catering
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
2,463,592
b
Less returns and allowances
0
c
Balance
1c
2,463,592
2
Cost of goods sold (Part III, line 8)
.........
2
495,297
3
Gross profit. Subtract line 2 from line 1c
.......
3
1,968,295
1,968,295
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
0
0
13
Total.
Combine lines 3 through 12
.........
13
1,968,295
0
1,968,295
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
943,701
3
Repairs and maintenance
..........................
3
106,359
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
15,187
6
Taxes and licenses
.............................
6
68,980
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
422,252
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
422,252
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
661,027
15
Total deductions.
Add lines 1 through 14
.....................
15
2,217,506
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
-249,211
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
-249,211
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
495,297
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
495,297
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
495,297
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
b
Other deductions (attach statement)
...
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
6
Divide line 4 by line 5
.......
%
%
%
%
7
Gross income reportable. Multiply line 2 by line 6
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
(2)
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
B
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
5
Readership costs
........
6
Circulation income
........
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
DePauw University
B
Employer identification number
35-0869045
C
Unrelated business activity code (see instructions)
72
D
Sequence:
1
of
4
E
Describe the unrelated trade or business
Lodging/Conferences/Catering
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
2,463,592
b
Less returns and allowances
0
c
Balance
1c
2,463,592
2
Cost of goods sold (Part III, line 8)
.........
2
495,297
3
Gross profit. Subtract line 2 from line 1c
.......
3
1,968,295
1,968,295
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
0
0
13
Total.
Combine lines 3 through 12
.........
13
1,968,295
0
1,968,295
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
943,701
3
Repairs and maintenance
..........................
3
106,359
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
15,187
6
Taxes and licenses
.............................
6
68,980
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
422,252
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
422,252
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
661,027
15
Total deductions.
Add lines 1 through 14
.....................
15
2,217,506
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
-249,211
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
-249,211
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
495,297
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
495,297
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
495,297
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
b
Other deductions (attach statement)
...
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
6
Divide line 4 by line 5
.......
%
%
%
%
7
Gross income reportable. Multiply line 2 by line 6
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
(2)
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
B
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
5
Readership costs
........
6
Circulation income
........
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
DePauw University
B
Employer identification number
35-0869045
C
Unrelated business activity code (see instructions)
72
D
Sequence:
1
of
4
E
Describe the unrelated trade or business
Lodging/Conferences/Catering
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
2,463,592
b
Less returns and allowances
0
c
Balance
1c
2,463,592
2
Cost of goods sold (Part III, line 8)
.........
2
495,297
3
Gross profit. Subtract line 2 from line 1c
.......
3
1,968,295
1,968,295
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
0
0
13
Total.
Combine lines 3 through 12
.........
13
1,968,295
0
1,968,295
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
943,701
3
Repairs and maintenance
..........................
3
106,359
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
15,187
6
Taxes and licenses
.............................
6
68,980
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
422,252
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
422,252
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
661,027
15
Total deductions.
Add lines 1 through 14
.....................
15
2,217,506
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
-249,211
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
-249,211
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
495,297
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
495,297
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
495,297
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
b
Other deductions (attach statement)
...
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
6
Divide line 4 by line 5
.......
%
%
%
%
7
Gross income reportable. Multiply line 2 by line 6
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
(2)
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
B
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
5
Readership costs
........
6
Circulation income
........
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
DePauw University
B
Employer identification number
35-0869045
C
Unrelated business activity code (see instructions)
72
D
Sequence:
1
of
4
E
Describe the unrelated trade or business
Lodging/Conferences/Catering
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
2,463,592
b
Less returns and allowances
0
c
Balance
1c
2,463,592
2
Cost of goods sold (Part III, line 8)
.........
2
495,297
3
Gross profit. Subtract line 2 from line 1c
.......
3
1,968,295
1,968,295
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
0
0
13
Total.
Combine lines 3 through 12
.........
13
1,968,295
0
1,968,295
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
943,701
3
Repairs and maintenance
..........................
3
106,359
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
15,187
6
Taxes and licenses
.............................
6
68,980
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
422,252
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
422,252
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
661,027
15
Total deductions.
Add lines 1 through 14
.....................
15
2,217,506
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
-249,211
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
-249,211
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
495,297
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
495,297
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
495,297
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
b
Other deductions (attach statement)
...
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
6
Divide line 4 by line 5
.......
%
%
%
%
7
Gross income reportable. Multiply line 2 by line 6
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
(2)
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
B
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
5
Readership costs
........
6
Circulation income
........
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE D
(Form 1120)
List of Attached Documents:
// Content
Department of the Treasury
Internal Revenue Service
Capital Gains and Losses
Attach to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-IC-DISC, 1120-L,
1120-ND, 1120-PC, 1120-POL, 1120-REIT, 1120-RIC, 1120-SF, or certain Forms 990-T.
Go to
www.irs.gov/Form1120
for instructions and the latest information.
OMB No. 1545-0123
20
24
Name
DePauw University
Employer identification number
35-0869045
Did the corporation dispose of any investment(s) in a qualified opportunity fund during the tax year?
.......
Yes
No
If “Yes,” attach Form 8949 and see its instructions for additional requirements for reporting your gain or loss.
Part I
Short–Term Capital Gains and Losses –– Generally Assets Held One Year or Less (see instructions)
See instructions for how to figure the amounts to enter on the lines below.
This form may be easier to complete if you round off cents to whole dollars.
(d)
Proceeds
(e)
Cost
(g)
Adjustments to gain or loss from Form(s) 8949, Part 1, line 2, column (g)
(h) Gain or (loss)
Subtract column (e) from column (d) and combine the result with column (g)
1a
Totals for all short-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 1b
1b
Totals for all transactions reported on
Form(s) 8949 with
Box A
checked
2
Totals for all transactions reported on
Form(s) 8949 with
Box B
checked
3
Totals for all transactions reported on
Form(s) 8949 with
Box C
checked
24,146
0
0
24,146
4
Short-term capital gain from installment sales from Form 6252, line 26 or 37
...........
4
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
...........
5
6
Unused capital loss carryover (attach computation)
..................
6
(
0
)
7
Net short-term capital gain or (loss). Combine lines 1a through 6 in column h
...........
7
24,146
Part II
Long–Term Capital Gains and Losses –– Generally Assets Held More Than One Year (see instructions)
See instructions for how to figure the amounts to enter on the lines below.
This form may be easier to complete if you round off cents to whole dollars.
(d)
Proceeds
(e)
Cost
(g)
Adjustments to gain or loss from Form(s) 8949, Part II, line 2, column (g)
(h) Gain or (loss)
Subtract column (e) from column (d) and combine the result with column (g)
8a
Totals for all long-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 8b
8b
Totals for all transactions reported on
Form(s) 8949 with
Box D
checked
9
Totals for all transactions reported on
Form(s) 8949 with
Box E
checked
10
Totals for all transactions reported on
Form(s) 8949 with
Box F
checked
63,606
0
0
63,606
11
Enter gain from Form 4797, line 7 or 9
.......................
11
3,573,291
12
Long-term capital gain from installment sales from Form 6252, line 26 or 37
...........
12
13
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
...........
13
14
Capital gain distributions (see instructions)
.....................
14
15
Net long-term capital gain or (loss). Combine lines 8a through 14 in column h
..........
15
3,636,897
Part III
Summary of Parts I and II
16
Enter excess of net short-term capital gain (line 7) over net long-term capital loss (line 15)
......
16
24,146
17
Net capital gain. Enter excess of net long-term capital gain (line 15) over net short-term capital loss (line 7)
.
17
3,636,897
18
Add lines 16 and 17. Enter here and on Form 1120, page 1, line 8, or the applicable line on other returns
..
18
3,661,043
Note:
If losses exceed gains, see
Capital losses
in the instructions.
For Paperwork Reduction Act Notice, see the Instructions for Form 1120.
Cat. No. 11460M
Schedule D (Form 1120) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
Form
3800
Department of the Treasury
Internal Revenue Service
General Business Credit
Go to
www.irs.gov/Form3800
for instructions and the latest information.
You must include all pages of Form 3800 with your return.
OMB No. 1545-0895
20
24
Attachment Sequence No.
22
Name(s) shown on return
DePauw University
Identifying number
35-0869045
A
Corporate Alternative Minimum Tax (CAMT) and Base Erosion Anti-Abuse Tax (BEAT).
Are you both (a) an “applicable corporation” within the meaning of section 59(k)(1) for the CAMT, and (b) an “applicable taxpayer” within the meaning of section 59A(e) for the BEAT? See instructions
...........
Yes
No
Part I
Credits Not Allowed Against Tentative Minimum Tax (TMT)
Complete applicable portions of Parts III and IV before Parts I and II. See Instructions.
1
Credits not subject to the passive activity limit from Part III, line 2: combine column (e) with non-passive amounts from column (f).
..........
1
0
2
Credits subject to the passive activity limit. Combine from Part III, line 2, column (d), and passive amounts included on line 2, column (f); and Part IV, line 6, column (d)
............................
2
5,611
3
Enter the portion of line 2 allowed for 2024.
......................................
3
4
Enter the portion of Part IV, column (f), line 6, that is from carryforwards to 2024.
.........................
4
0
Check this box if the carryforward was changed or revised from the original reported amount
.....................
5
Enter the portion of Part IV, column (f), line 6, that is from carrybacks from 2025.
..........................
5
6
Add lines 1, 3, 4, and 5
............................................
6
0
Part II
Figuring Credit Allowed After Limitations
Section A - Figuring Credit Allowed After Section 38(c)(1) Limitation Based on Amount of Tax
7
Regular tax before credits:
Individuals. Enter the sum of the amounts from Form 1040, 1040-SR, or 1040-NR, line 16; and Schedule 2 (Form 1040), line 1z.
Corporations. Enter the amount from Form 1120, Schedule J, Part I, line 2 (excluding the base erosion minimum tax entered on line 1f); or the applicable line of your return.
Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a, 1b and 1d, plus any Form 8978 amount included on line 1e; or the amount from the applicable line of your return.
.....
7
0
8
Alternative minimum tax:
Individuals. Enter the amount from Form 6251, line 11.
Corporations. Enter the amount from Form 4626, Part II, line 13.
Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54.
.....
8
0
9
Add lines 7 and 8
..............................................
9
0
10a
Foreign tax credit
....................................
10a
b
Certain allowable credits (see instructions)
............................
10b
c
Add lines 10a and 10b
.............................................
10c
11
Net income tax.
Subtract line 10c from line 9. If zero, skip lines 12 through 15 and enter -0- on line 16
...................
11
0
12
Net regular tax.
Subtract line 10c from line 7. If zero or less, enter -0-
...................
12
13
Enter 25% (0.25) of the excess, if any, of line 12 (line 11 for corporations) over $25,000. See instructions
........
13
14
Tentative minimum tax:
Individuals. Enter the amount from Form 6251, line 9.
Corporations. Enter -0-.
Estates and trusts. Enter the amount from Schedule I (Form 1041), line 52.
..
14
15
Enter the greater of line 13 or line 14
........................................
15
16
Subtract line 15 from line 11. If zero or less, enter -0-
...................................
16
0
17
Enter the
smaller
of line 6 or line 16. This is the amount of your credit allowed after the limitation of section 38(c)(1)
..............
17
0
C corporations:
See the line 17 instructions if there has been an ownership change, acquisition, or reorganization.
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 12392F
Form
3800
(2024)
Form 3800 (2024)
Page
2
Part II
Figuring Credit Allowed After Limitations
(Continued)
Section B - Figuring Section 38(c)(2) Empowerment Zone and Community Renewal Employment Credit Allowed
.
Note:
If you are not required to report any amounts on lines 22 or 24 below, skip lines 18 through 25 and enter -0- on line 26.
18
Multiply line 14 by 75% (0.75). See instructions
.....................................
18
0
19
Enter the greater of line 13 or line 18
........................................
19
0
20
Subtract line 19 from line 11. If zero or less, enter -0-
..................................
20
0
21
Subtract line 17 from line 20. If zero or less, enter -0-
..................................
21
0
22
Combine the amounts from line 3 of Part III, column (e), with the amount from line 3 of Part IV, column (f).
.................
22
0
23
Passive activity credit from line 3 of Part III, column (d) plus the amount from line 3 of Part IV, column (d)
........
23
0
24
Enter the applicable passive activity credit allowed for 2024. See instructions
...........................
24
25
Add lines 22 and 24
.............................................
25
0
26
Empowerment zone and renewal community employment credit allowed. Enter the smaller of line 21 or line 25
.................
26
0
Section C - Figuring the Specified Credit Amount Allowed Under Section 38(c)(4)
27
Subtract line 13 from line 11. If zero or less, enter -0-
..................................
27
0
28
Add lines 17 and 26
.............................................
28
0
29
Subtract line 28 from line 27. If zero or less, enter -0-
..................................
29
0
30
Enter the general business credit from line 5 of Part III: combine column (e) with non-passive amounts in column (f). See instructions
.........
30
0
31
Reserved
.................................................
31
32
Passive activity credits from line 5 of Part III: combine column (d) with passive amounts in column (f). See instructions
....
32
25
33
Enter the applicable passive activity credits allowed for 2024. See instructions
...........................
33
34
Carryforward of business credit to 2024. Enter the amount of carryforwards from line 7 of Part IV, column (g).
....
See instructions for statement to attach
34
0
Check this box if the carryforward was changed or revised from the original reported amount
.....................
35
.............
Carryback of business credit from 2025. Enter the amount of carrybacks from line 7 of Part IV, column (g). See instructions
35
36
Add lines 30, 33, 34, and 35
..........................................
36
0
37
Enter the
smaller
of line 29 or line 36. This is the amount allowed for specified credits
........................
37
0
Section D - Credits Allowed After Limitations
38
Credit allowed for the current year.
Add lines 28 and 37.
Report the amount from line 38 (if smaller than the sum of Part I, line 6, and Part II, lines 25 and 36; see instructions) as indicated below or on the applicable line of your return.
Individuals. Schedule 3 (Form 1040), line 6a.
Corporations. Form 1120, Schedule J, Part I, line 5c.
Estates and trusts. Form 1041, Schedule G, line 2b.
...............
38
0
Form
3800
(2024)
Form 3800 (2024)
Page
3
Part III
Current Year General Business Credits (GBCs)
(see instructions). If there is more than one number applicable for column (b) or (c) for a line in Part III, enter the number of such items in column (a), complete Part V, and see instructions for what to report on that line in Part III.
Current year credits from:
(a)
No. of items
(b)
Elective payment or transferor registration number
(c)
Pass-through or transferor credit entity EIN
(d)
Credits subject to the passive activity limit, before application of the limit
(e)
Credits not subject to the passive activity limits
(f)
Credit transfer election amount (enter amounts transferred out as a negative amount)
(g)
Combine columns (e) and (f) with the credit from column (d) allowed after the passive activity limit
(h)
Gross elective payment election (EPE) amount
(i)
Amount of column (g) applied against tax in Part II
(j)
Net EPE amount. Enter the smaller of column (h)
or
column (g) minus column (i)
1a
Form 3468, Part II
b
Form 7207
c
Form 6765
4
83-1750854
5,611
d
Form 3468, Part III
e
Form 8826
f
Form 8835, Part II
g
Form 7210
h
Form 8820
i
Form 8874
j
Form 8881, Part I
k
Form 8882
l
Form 8864 (diesel)
m
Form 8896
n
Form 8906
o
Form 3468, Part IV
p
Form 8908
q
Form 7218, Part II
r
Reserved
s
Form 8911, Part I
t
Form 8830
u
Form 7213, Part II
v
Form 3468, Part V
w
Form 8932
x
Form 8933
y
Form 8936, Part II
z
Reserved
aa
Form 8936, Part V
bb
Form 8904
cc
Form 7213, Part I
dd
Form 8881, Part II
ee
Form 8881, Part III
ff
Form 8864, Line 8
gg
Form 7211, Part II
hh
Reserved
ii
Reserved
zz
Other credits
2
Add lines 1a through 1zz
4
5,611
0
0
0
0
0
0
Form
3800
(2024)
Form 3800 (2024)
Page
4
Part III
Current Year General Business Credits (GBCs)
(see instructions). If there is more than one number applicable for column (b) or (c) for a line in Part III, enter the number of such items in column (a), complete Part V, and see instructions for what to report on that line in Part III.
(continued)
Current year credits from:
(a)
No. of items
(b)
Elective payment or transferor registration number
(c)
Pass-through or transferor credit entity EIN
(d)
Credits subject to the passive activity limit, before application of the limit
(e)
Credits not subject to the passive activity limits
(f)
Credit transfer election amount (enter amounts transferred out as a negative amount)
(g)
Combine columns (e) and (f) with the credit from column (d) allowed after the passive activity limit
(h)
Gross elective payment election (EPE) amount
(i)
Amount of column (g) applied against tax in Part II
(j)
Net EPE amount. Enter the smaller of column (h)
or
column (g) minus column (i)
3
Form 8844
4
Specified credits:
a
Form 3468, Part VI
b
Form 5884
c
Form 6478
d
Form 8586
e
Form 8835, Part II
f
Form 8846
1
85-0577773
25
g
Form 8900
h
Form 8941
i
Form 6765 (ESB)
j
Form 8994
k
Form 3468, Part VII
l
Reserved
m
Reserved
z
Other specified credits
5
Add lines 4a-4z
1
25
0
0
0
0
0
0
6
Add lines 2, 3, and 5
5
5,636
0
0
0
0
0
0
Form
3800
(2024)
Form 3800 (2024)
Page
5
Part IV
Carryovers of General Business Credits (GBCs)
(see instructions)
Carryover
Credits carried over to tax year 2024
(a)
No. of items
(b)
Originating tax year
(c)
Pass-through entity EIN
Subject to the passive activity limits
(f)
Not subject to passive activity limits
(g)
Amount of columns (e) and (f) applied against tax in Part II
(h)
Amount of columns (e) and (f) recaptured or otherwise adjusted
(i)
Carryforward to 2025. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f)
(d)
Before
the passive activity limitations
(e)
After
the passive activity limitations
1a
Form 3468, Part II
b
Form 7207
c
Form 6765
15
2021
13,688
13,688
d
Form 3468, Part III
e
Form 8826
f
Form 8835, Part II
g
Form 7210
h
Form 8820
i
Form 8874
j
Form 8881, Part I
k
Form 8882
l
Form 8864
m
Form 8896
n
Form 8906
o
Form 3468, Part IV
p
Form 8908
2
2021
19,093
19,093
q
Reserved
r
Reserved
s
Form 8911
t
Form 8830
u
Form 7213, Part II
v
Form 3468, Part V
w
Form 8932
x
Form 8933
y
Form 8936, Part II
z
Reserved
aa
Form 8936, Part V
bb
Form 8904
cc
Form 7213, Part I
dd
Form 8881, Part II
ee
Form 8881, Part III
ff
Form 8864
gg
Reserved
hh
Reserved
ii
Reserved
jj
Reserved
zz
Other
Form
3800
(2024)
Form 3800 (2024)
Page
6
Part IV
Carryovers of General Business Credits (GBCs)
(see instructions)
(continued)
Carryover
Credits carried over to tax year 2024
Note:
Credits on lines 2a through 2x are expired. Only carryforwards are allowed.
(a)
No. of items
(b)
Originating tax year
(c)
Pass-through entity EIN
Subject to the passive activity limits
(f)
Not subject to passive activity limits
(g)
Amount of columns (e) and (f) applied against tax in Part II
(h)
Amount of columns (e) and (f) recaptured or otherwise adjusted
(i)
Carryforward to 2025. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f)
(d)
Before
the passive activity limitations
(e)
After
the passive activity limitations
a
Form 5884-A
b
Form 8586 (pre-2008)
c
Form 8845
d
Form 8907
e
Form 8909
f
Form 8923
g
Form 8834
h
Form 8931
i
Form 1065-B
j
Form 5884 (pre-2007)
k
Form 6478 (pre-2005)
l
Form 8846 (pre-2007)
m
Form 8900 (pre-2008)
n
Trans-Alaska pipeline liability
o
Form 5884-A, Section A
p
Form 5884-A, Section B
q
Form 5884-A, Section A
r
Form 5884-A, Section B
s
Form 5884-B
t
Form 8847
u
Form 8861
v
Form 8884
w
Form 8942
x
Form 8910
y
Reserved
z
Reserved
zz
Other credits (see inst.)
3
Form 8844
Form
3800
(2024)
Form 3800 (2024)
Page
7
Part IV
Carryovers of General Business Credits (GBCs)
(see instructions)
(continued)
Carryover
Credits carried over to tax year 2024
(a)
No. of items
(b)
Originating tax year
(c)
Pass-through entity EIN
Subject to the passive activity limits
(f)
Not subject to passive activity limits
(g)
Amount of columns (e) and (f) applied against tax in Part II
(h)
Amount of columns (e) and (f) recaptured or otherwise adjusted
(i)
Carryforward to 2025. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f)
(d)
Before
the passive activity limitations
(e)
After
the passive activity limitations
4
Specified credits:
a
Form 3468, Part VI
b
Form 5884
c
Form 6478
d
Form 8586 (post-2007)
e
Form 8835
f
Form 8846
3
2021
182
182
g
Form 8900
h
Form 8941
i
Form 6765 ESB credit
j
Form 8994
k
Form 3468, Part VII (post-2007)
l
Reserved
m
Reserved
y
ESBC (See inst.)
z
Other specified credits
5
Add lines 4a-4z
3
182
182
6
Add lines 1a through 2zz
17
32,781
32,781
7
Add lines 3, 5 and 6
Form
3800
(2024)
Form 3800 (2024)
Page
8
Part V
Breakdown of Aggregate Amounts on Part III for Facility-by-Facility, Multiple Pass-Through Entities, etc.
Credits subject to the passive activity limit
Not subject to the limit
(a)
Part III line number
(b)
Elective payment or transfer registration number
EINs
Before applying the limit
(d)(4)
Credits from column (d)(1) (less column (d)(2)) and (d)(3) allowed after limit
(e)
Credits other than transfer election credits
(f)(1)
Transfer election credits sold
(c)(1)
Pass-through entity EIN
(c)(2)
Transferor entity EIN
(d)(1)
Credits other than credit transfer election credits
(d)(2)
Credit transfer election credits sold
(d)(3)
Credit transfer election credits purchased
1
Part III Line 1a
(
)
(
)
2
Part III Line 1a
(
)
(
)
3
Part III Line 1a
(
)
(
)
4
Part III Line 1a
(
)
(
)
5
Part III Line 1a
(
)
(
)
6
Part III Line 1a
(
)
(
)
7
Part III Line 1a
(
)
(
)
8
Part III Line 1a
(
)
(
)
9
Part III Line 1a
(
)
(
)
10
Part III Line 1a
(
)
(
)
11
Part III Line 1a
(
)
(
)
12
Part III Line 1a
(
)
(
)
13
Part III Line 1a
(
)
(
)
14
Part III Line 1a
(
)
(
)
15
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Part III Line 1p
(
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(
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(
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Part III Line 1q
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(
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414
Part III Line 1q
(
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415
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416
Part III Line 1q
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417
Part III Line 1q
(
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418
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419
Part III Line 1q
(
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)
420
Part III Line 1q
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421
Part III Line 1q
(
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422
Part III Line 1q
(
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423
Part III Line 1q
(
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)
424
Part III Line 1q
(
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425
Part III Line 1q
(
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)
426
Part III Line 1s
(
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(
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427
Part III Line 1s
(
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(
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428
Part III Line 1s
(
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429
Part III Line 1s
(
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(
)
430
Part III Line 1s
(
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(
)
431
Part III Line 1s
(
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(
)
432
Part III Line 1s
(
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(
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433
Part III Line 1s
(
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(
)
434
Part III Line 1s
(
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(
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435
Part III Line 1s
(
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(
)
436
Part III Line 1s
(
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(
)
437
Part III Line 1s
(
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(
)
438
Part III Line 1s
(
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)
439
Part III Line 1s
(
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(
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440
Part III Line 1s
(
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(
)
441
Part III Line 1s
(
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(
)
442
Part III Line 1s
(
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(
)
443
Part III Line 1s
(
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(
)
444
Part III Line 1s
(
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(
)
445
Part III Line 1s
(
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(
)
446
Part III Line 1s
(
)
(
)
447
Part III Line 1s
(
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(
)
448
Part III Line 1s
(
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(
)
449
Part III Line 1s
(
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(
)
450
Part III Line 1s
(
)
(
)
451
Part III Line 1t
(
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(
)
452
Part III Line 1t
(
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(
)
453
Part III Line 1t
(
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(
)
454
Part III Line 1t
(
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(
)
455
Part III Line 1t
(
)
(
)
456
Part III Line 1t
(
)
(
)
457
Part III Line 1t
(
)
(
)
458
Part III Line 1t
(
)
(
)
459
Part III Line 1t
(
)
(
)
460
Part III Line 1t
(
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(
)
461
Part III Line 1t
(
)
(
)
462
Part III Line 1t
(
)
(
)
463
Part III Line 1t
(
)
(
)
464
Part III Line 1t
(
)
(
)
465
Part III Line 1t
(
)
(
)
466
Part III Line 1t
(
)
(
)
467
Part III Line 1t
(
)
(
)
468
Part III Line 1t
(
)
(
)
469
Part III Line 1t
(
)
(
)
470
Part III Line 1t
(
)
(
)
471
Part III Line 1t
(
)
(
)
472
Part III Line 1t
(
)
(
)
473
Part III Line 1t
(
)
(
)
474
Part III Line 1t
(
)
(
)
475
Part III Line 1t
(
)
(
)
476
Part III Line 1u
(
)
(
)
477
Part III Line 1u
(
)
(
)
478
Part III Line 1u
(
)
(
)
479
Part III Line 1u
(
)
(
)
480
Part III Line 1u
(
)
(
)
481
Part III Line 1u
(
)
(
)
482
Part III Line 1u
(
)
(
)
483
Part III Line 1u
(
)
(
)
484
Part III Line 1u
(
)
(
)
485
Part III Line 1u
(
)
(
)
486
Part III Line 1u
(
)
(
)
487
Part III Line 1u
(
)
(
)
488
Part III Line 1u
(
)
(
)
489
Part III Line 1u
(
)
(
)
490
Part III Line 1u
(
)
(
)
491
Part III Line 1u
(
)
(
)
492
Part III Line 1u
(
)
(
)
493
Part III Line 1u
(
)
(
)
494
Part III Line 1u
(
)
(
)
495
Part III Line 1u
(
)
(
)
496
Part III Line 1u
(
)
(
)
497
Part III Line 1u
(
)
(
)
498
Part III Line 1u
(
)
(
)
499
Part III Line 1u
(
)
(
)
500
Part III Line 1u
(
)
(
)
501
Part III Line 1v
(
)
(
)
502
Part III Line 1v
(
)
(
)
503
Part III Line 1v
(
)
(
)
504
Part III Line 1v
(
)
(
)
505
Part III Line 1v
(
)
(
)
506
Part III Line 1v
(
)
(
)
507
Part III Line 1v
(
)
(
)
508
Part III Line 1v
(
)
(
)
509
Part III Line 1v
(
)
(
)
510
Part III Line 1v
(
)
(
)
511
Part III Line 1v
(
)
(
)
512
Part III Line 1v
(
)
(
)
513
Part III Line 1v
(
)
(
)
514
Part III Line 1v
(
)
(
)
515
Part III Line 1v
(
)
(
)
516
Part III Line 1v
(
)
(
)
517
Part III Line 1v
(
)
(
)
518
Part III Line 1v
(
)
(
)
519
Part III Line 1v
(
)
(
)
520
Part III Line 1v
(
)
(
)
521
Part III Line 1v
(
)
(
)
522
Part III Line 1v
(
)
(
)
523
Part III Line 1v
(
)
(
)
524
Part III Line 1v
(
)
(
)
525
Part III Line 1v
(
)
(
)
526
Part III Line 1w
(
)
(
)
527
Part III Line 1w
(
)
(
)
528
Part III Line 1w
(
)
(
)
529
Part III Line 1w
(
)
(
)
530
Part III Line 1w
(
)
(
)
531
Part III Line 1w
(
)
(
)
532
Part III Line 1w
(
)
(
)
533
Part III Line 1w
(
)
(
)
534
Part III Line 1w
(
)
(
)
535
Part III Line 1w
(
)
(
)
536
Part III Line 1w
(
)
(
)
537
Part III Line 1w
(
)
(
)
538
Part III Line 1w
(
)
(
)
539
Part III Line 1w
(
)
(
)
540
Part III Line 1w
(
)
(
)
541
Part III Line 1w
(
)
(
)
542
Part III Line 1w
(
)
(
)
543
Part III Line 1w
(
)
(
)
544
Part III Line 1w
(
)
(
)
545
Part III Line 1w
(
)
(
)
546
Part III Line 1w
(
)
(
)
547
Part III Line 1w
(
)
(
)
548
Part III Line 1w
(
)
(
)
549
Part III Line 1w
(
)
(
)
550
Part III Line 1w
(
)
(
)
551
Part III Line 1x
(
)
(
)
552
Part III Line 1x
(
)
(
)
553
Part III Line 1x
(
)
(
)
554
Part III Line 1x
(
)
(
)
555
Part III Line 1x
(
)
(
)
556
Part III Line 1x
(
)
(
)
557
Part III Line 1x
(
)
(
)
558
Part III Line 1x
(
)
(
)
559
Part III Line 1x
(
)
(
)
560
Part III Line 1x
(
)
(
)
561
Part III Line 1x
(
)
(
)
562
Part III Line 1x
(
)
(
)
563
Part III Line 1x
(
)
(
)
564
Part III Line 1x
(
)
(
)
565
Part III Line 1x
(
)
(
)
566
Part III Line 1x
(
)
(
)
567
Part III Line 1x
(
)
(
)
568
Part III Line 1x
(
)
(
)
569
Part III Line 1x
(
)
(
)
570
Part III Line 1x
(
)
(
)
571
Part III Line 1x
(
)
(
)
572
Part III Line 1x
(
)
(
)
573
Part III Line 1x
(
)
(
)
574
Part III Line 1x
(
)
(
)
575
Part III Line 1x
(
)
(
)
576
Part III Line 1y
(
)
(
)
577
Part III Line 1y
(
)
(
)
578
Part III Line 1y
(
)
(
)
579
Part III Line 1y
(
)
(
)
580
Part III Line 1y
(
)
(
)
581
Part III Line 1y
(
)
(
)
582
Part III Line 1y
(
)
(
)
583
Part III Line 1y
(
)
(
)
584
Part III Line 1y
(
)
(
)
585
Part III Line 1y
(
)
(
)
586
Part III Line 1y
(
)
(
)
587
Part III Line 1y
(
)
(
)
588
Part III Line 1y
(
)
(
)
589
Part III Line 1y
(
)
(
)
590
Part III Line 1y
(
)
(
)
591
Part III Line 1y
(
)
(
)
592
Part III Line 1y
(
)
(
)
593
Part III Line 1y
(
)
(
)
594
Part III Line 1y
(
)
(
)
595
Part III Line 1y
(
)
(
)
596
Part III Line 1y
(
)
(
)
597
Part III Line 1y
(
)
(
)
598
Part III Line 1y
(
)
(
)
599
Part III Line 1y
(
)
(
)
600
Part III Line 1y
(
)
(
)
601
Part III Line 1aa
(
)
(
)
602
Part III Line 1aa
(
)
(
)
603
Part III Line 1aa
(
)
(
)
604
Part III Line 1aa
(
)
(
)
605
Part III Line 1aa
(
)
(
)
606
Part III Line 1aa
(
)
(
)
607
Part III Line 1aa
(
)
(
)
608
Part III Line 1aa
(
)
(
)
609
Part III Line 1aa
(
)
(
)
610
Part III Line 1aa
(
)
(
)
611
Part III Line 1aa
(
)
(
)
612
Part III Line 1aa
(
)
(
)
613
Part III Line 1aa
(
)
(
)
614
Part III Line 1aa
(
)
(
)
615
Part III Line 1aa
(
)
(
)
616
Part III Line 1aa
(
)
(
)
617
Part III Line 1aa
(
)
(
)
618
Part III Line 1aa
(
)
(
)
619
Part III Line 1aa
(
)
(
)
620
Part III Line 1aa
(
)
(
)
621
Part III Line 1aa
(
)
(
)
622
Part III Line 1aa
(
)
(
)
623
Part III Line 1aa
(
)
(
)
624
Part III Line 1aa
(
)
(
)
625
Part III Line 1aa
(
)
(
)
626
Part III Line 1bb
(
)
(
)
627
Part III Line 1bb
(
)
(
)
628
Part III Line 1bb
(
)
(
)
629
Part III Line 1bb
(
)
(
)
630
Part III Line 1bb
(
)
(
)
631
Part III Line 1bb
(
)
(
)
632
Part III Line 1bb
(
)
(
)
633
Part III Line 1bb
(
)
(
)
634
Part III Line 1bb
(
)
(
)
635
Part III Line 1bb
(
)
(
)
636
Part III Line 1bb
(
)
(
)
637
Part III Line 1bb
(
)
(
)
638
Part III Line 1bb
(
)
(
)
639
Part III Line 1bb
(
)
(
)
640
Part III Line 1bb
(
)
(
)
641
Part III Line 1bb
(
)
(
)
642
Part III Line 1bb
(
)
(
)
643
Part III Line 1bb
(
)
(
)
644
Part III Line 1bb
(
)
(
)
645
Part III Line 1bb
(
)
(
)
646
Part III Line 1bb
(
)
(
)
647
Part III Line 1bb
(
)
(
)
648
Part III Line 1bb
(
)
(
)
649
Part III Line 1bb
(
)
(
)
650
Part III Line 1bb
(
)
(
)
651
Part III Line 1cc
(
)
(
)
652
Part III Line 1cc
(
)
(
)
653
Part III Line 1cc
(
)
(
)
654
Part III Line 1cc
(
)
(
)
655
Part III Line 1cc
(
)
(
)
656
Part III Line 1cc
(
)
(
)
657
Part III Line 1cc
(
)
(
)
658
Part III Line 1cc
(
)
(
)
659
Part III Line 1cc
(
)
(
)
660
Part III Line 1cc
(
)
(
)
661
Part III Line 1cc
(
)
(
)
662
Part III Line 1cc
(
)
(
)
663
Part III Line 1cc
(
)
(
)
664
Part III Line 1cc
(
)
(
)
665
Part III Line 1cc
(
)
(
)
666
Part III Line 1cc
(
)
(
)
667
Part III Line 1cc
(
)
(
)
668
Part III Line 1cc
(
)
(
)
669
Part III Line 1cc
(
)
(
)
670
Part III Line 1cc
(
)
(
)
671
Part III Line 1cc
(
)
(
)
672
Part III Line 1cc
(
)
(
)
673
Part III Line 1cc
(
)
(
)
674
Part III Line 1cc
(
)
(
)
675
Part III Line 1cc
(
)
(
)
676
Part III Line 1dd
(
)
(
)
677
Part III Line 1dd
(
)
(
)
678
Part III Line 1dd
(
)
(
)
679
Part III Line 1dd
(
)
(
)
680
Part III Line 1dd
(
)
(
)
681
Part III Line 1dd
(
)
(
)
682
Part III Line 1dd
(
)
(
)
683
Part III Line 1dd
(
)
(
)
684
Part III Line 1dd
(
)
(
)
685
Part III Line 1dd
(
)
(
)
686
Part III Line 1dd
(
)
(
)
687
Part III Line 1dd
(
)
(
)
688
Part III Line 1dd
(
)
(
)
689
Part III Line 1dd
(
)
(
)
690
Part III Line 1dd
(
)
(
)
691
Part III Line 1dd
(
)
(
)
692
Part III Line 1dd
(
)
(
)
693
Part III Line 1dd
(
)
(
)
694
Part III Line 1dd
(
)
(
)
695
Part III Line 1dd
(
)
(
)
696
Part III Line 1dd
(
)
(
)
697
Part III Line 1dd
(
)
(
)
698
Part III Line 1dd
(
)
(
)
699
Part III Line 1dd
(
)
(
)
700
Part III Line 1dd
(
)
(
)
701
Part III Line 1ee
(
)
(
)
702
Part III Line 1ee
(
)
(
)
703
Part III Line 1ee
(
)
(
)
704
Part III Line 1ee
(
)
(
)
705
Part III Line 1ee
(
)
(
)
706
Part III Line 1ee
(
)
(
)
707
Part III Line 1ee
(
)
(
)
708
Part III Line 1ee
(
)
(
)
709
Part III Line 1ee
(
)
(
)
710
Part III Line 1ee
(
)
(
)
711
Part III Line 1ee
(
)
(
)
712
Part III Line 1ee
(
)
(
)
713
Part III Line 1ee
(
)
(
)
714
Part III Line 1ee
(
)
(
)
715
Part III Line 1ee
(
)
(
)
716
Part III Line 1ee
(
)
(
)
717
Part III Line 1ee
(
)
(
)
718
Part III Line 1ee
(
)
(
)
719
Part III Line 1ee
(
)
(
)
720
Part III Line 1ee
(
)
(
)
721
Part III Line 1ee
(
)
(
)
722
Part III Line 1ee
(
)
(
)
723
Part III Line 1ee
(
)
(
)
724
Part III Line 1ee
(
)
(
)
725
Part III Line 1ee
(
)
(
)
726
Part III Line 1ff
(
)
(
)
727
Part III Line 1ff
(
)
(
)
728
Part III Line 1ff
(
)
(
)
729
Part III Line 1ff
(
)
(
)
730
Part III Line 1ff
(
)
(
)
731
Part III Line 1ff
(
)
(
)
732
Part III Line 1ff
(
)
(
)
733
Part III Line 1ff
(
)
(
)
734
Part III Line 1ff
(
)
(
)
735
Part III Line 1ff
(
)
(
)
736
Part III Line 1ff
(
)
(
)
737
Part III Line 1ff
(
)
(
)
738
Part III Line 1ff
(
)
(
)
739
Part III Line 1ff
(
)
(
)
740
Part III Line 1ff
(
)
(
)
741
Part III Line 1ff
(
)
(
)
742
Part III Line 1ff
(
)
(
)
743
Part III Line 1ff
(
)
(
)
744
Part III Line 1ff
(
)
(
)
745
Part III Line 1ff
(
)
(
)
746
Part III Line 1ff
(
)
(
)
747
Part III Line 1ff
(
)
(
)
748
Part III Line 1ff
(
)
(
)
749
Part III Line 1ff
(
)
(
)
750
Part III Line 1ff
(
)
(
)
751
Part III Line 1gg
(
)
(
)
752
Part III Line 1gg
(
)
(
)
753
Part III Line 1gg
(
)
(
)
754
Part III Line 1gg
(
)
(
)
755
Part III Line 1gg
(
)
(
)
756
Part III Line 1gg
(
)
(
)
757
Part III Line 1gg
(
)
(
)
758
Part III Line 1gg
(
)
(
)
759
Part III Line 1gg
(
)
(
)
760
Part III Line 1gg
(
)
(
)
761
Part III Line 1gg
(
)
(
)
762
Part III Line 1gg
(
)
(
)
763
Part III Line 1gg
(
)
(
)
764
Part III Line 1gg
(
)
(
)
765
Part III Line 1gg
(
)
(
)
766
Part III Line 1gg
(
)
(
)
767
Part III Line 1gg
(
)
(
)
768
Part III Line 1gg
(
)
(
)
769
Part III Line 1gg
(
)
(
)
770
Part III Line 1gg
(
)
(
)
771
Part III Line 1gg
(
)
(
)
772
Part III Line 1gg
(
)
(
)
773
Part III Line 1gg
(
)
(
)
774
Part III Line 1gg
(
)
(
)
775
Part III Line 1gg
(
)
(
)
776
Part III Line 1zz
(
)
(
)
777
Part III Line 1zz
(
)
(
)
778
Part III Line 1zz
(
)
(
)
779
Part III Line 1zz
(
)
(
)
780
Part III Line 1zz
(
)
(
)
781
Part III Line 1zz
(
)
(
)
782
Part III Line 1zz
(
)
(
)
783
Part III Line 1zz
(
)
(
)
784
Part III Line 1zz
(
)
(
)
785
Part III Line 1zz
(
)
(
)
786
Part III Line 1zz
(
)
(
)
787
Part III Line 1zz
(
)
(
)
788
Part III Line 1zz
(
)
(
)
789
Part III Line 1zz
(
)
(
)
790
Part III Line 1zz
(
)
(
)
791
Part III Line 1zz
(
)
(
)
792
Part III Line 1zz
(
)
(
)
793
Part III Line 1zz
(
)
(
)
794
Part III Line 1zz
(
)
(
)
795
Part III Line 1zz
(
)
(
)
796
Part III Line 1zz
(
)
(
)
797
Part III Line 1zz
(
)
(
)
798
Part III Line 1zz
(
)
(
)
799
Part III Line 1zz
(
)
(
)
800
Part III Line 1zz
(
)
(
)
801
Part III Line 2
0
(
)
0
0
(
)
802
Part III Line 2
0
(
)
0
0
(
)
803
Part III Line 2
0
(
)
0
0
(
)
804
Part III Line 2
0
(
)
0
0
(
)
805
Part III Line 2
0
(
)
0
0
(
)
806
Part III Line 2
0
(
)
0
0
(
)
807
Part III Line 2
0
(
)
0
0
(
)
808
Part III Line 2
0
(
)
0
0
(
)
809
Part III Line 2
0
(
)
0
0
(
)
810
Part III Line 2
0
(
)
0
0
(
)
811
Part III Line 2
0
(
)
0
0
(
)
812
Part III Line 2
0
(
)
0
0
(
)
813
Part III Line 2
0
(
)
0
0
(
)
814
Part III Line 2
0
(
)
0
0
(
)
815
Part III Line 2
0
(
)
0
0
(
)
816
Part III Line 2
0
(
)
0
0
(
)
817
Part III Line 2
0
(
)
0
0
(
)
818
Part III Line 2
0
(
)
0
0
(
)
819
Part III Line 2
0
(
)
0
0
(
)
820
Part III Line 2
0
(
)
0
0
(
)
821
Part III Line 2
633
(
)
0
0
(
)
822
Part III Line 2
572
(
)
0
0
(
)
823
Part III Line 2
3,939
(
)
0
0
(
)
824
Part III Line 2
467
(
)
0
0
(
)
825
Part III Line 2
0
(
)
0
0
(
)
826
Part III Line 3
(
)
(
)
827
Part III Line 3
(
)
(
)
828
Part III Line 3
(
)
(
)
829
Part III Line 3
(
)
(
)
830
Part III Line 3
(
)
(
)
831
Part III Line 3
(
)
(
)
832
Part III Line 3
(
)
(
)
833
Part III Line 3
(
)
(
)
834
Part III Line 3
(
)
(
)
835
Part III Line 3
(
)
(
)
836
Part III Line 3
(
)
(
)
837
Part III Line 3
(
)
(
)
838
Part III Line 3
(
)
(
)
839
Part III Line 3
(
)
(
)
840
Part III Line 3
(
)
(
)
841
Part III Line 3
(
)
(
)
842
Part III Line 3
(
)
(
)
843
Part III Line 3
(
)
(
)
844
Part III Line 3
(
)
(
)
845
Part III Line 3
(
)
(
)
846
Part III Line 3
(
)
(
)
847
Part III Line 3
(
)
(
)
848
Part III Line 3
(
)
(
)
849
Part III Line 3
(
)
(
)
850
Part III Line 3
(
)
(
)
851
Part III Line 4a
(
)
(
)
852
Part III Line 4a
(
)
(
)
853
Part III Line 4a
(
)
(
)
854
Part III Line 4a
(
)
(
)
855
Part III Line 4a
(
)
(
)
856
Part III Line 4a
(
)
(
)
857
Part III Line 4a
(
)
(
)
858
Part III Line 4a
(
)
(
)
859
Part III Line 4a
(
)
(
)
860
Part III Line 4a
(
)
(
)
861
Part III Line 4a
(
)
(
)
862
Part III Line 4a
(
)
(
)
863
Part III Line 4a
(
)
(
)
864
Part III Line 4a
(
)
(
)
865
Part III Line 4a
(
)
(
)
866
Part III Line 4a
(
)
(
)
867
Part III Line 4a
(
)
(
)
868
Part III Line 4a
(
)
(
)
869
Part III Line 4a
(
)
(
)
870
Part III Line 4a
(
)
(
)
871
Part III Line 4a
(
)
(
)
872
Part III Line 4a
(
)
(
)
873
Part III Line 4a
(
)
(
)
874
Part III Line 4a
(
)
(
)
875
Part III Line 4a
(
)
(
)
876
Part III Line 4b
(
)
(
)
877
Part III Line 4b
(
)
(
)
878
Part III Line 4b
(
)
(
)
879
Part III Line 4b
(
)
(
)
880
Part III Line 4b
(
)
(
)
881
Part III Line 4b
(
)
(
)
882
Part III Line 4b
(
)
(
)
883
Part III Line 4b
(
)
(
)
884
Part III Line 4b
(
)
(
)
885
Part III Line 4b
(
)
(
)
886
Part III Line 4b
(
)
(
)
887
Part III Line 4b
(
)
(
)
888
Part III Line 4b
(
)
(
)
889
Part III Line 4b
(
)
(
)
890
Part III Line 4b
(
)
(
)
891
Part III Line 4b
(
)
(
)
892
Part III Line 4b
(
)
(
)
893
Part III Line 4b
(
)
(
)
894
Part III Line 4b
(
)
(
)
895
Part III Line 4b
(
)
(
)
896
Part III Line 4b
(
)
(
)
897
Part III Line 4b
(
)
(
)
898
Part III Line 4b
(
)
(
)
899
Part III Line 4b
(
)
(
)
900
Part III Line 4b
(
)
(
)
901
Part III Line 4c
(
)
(
)
902
Part III Line 4c
(
)
(
)
903
Part III Line 4c
(
)
(
)
904
Part III Line 4c
(
)
(
)
905
Part III Line 4c
(
)
(
)
906
Part III Line 4c
(
)
(
)
907
Part III Line 4c
(
)
(
)
908
Part III Line 4c
(
)
(
)
909
Part III Line 4c
(
)
(
)
910
Part III Line 4c
(
)
(
)
911
Part III Line 4c
(
)
(
)
912
Part III Line 4c
(
)
(
)
913
Part III Line 4c
(
)
(
)
914
Part III Line 4c
(
)
(
)
915
Part III Line 4c
(
)
(
)
916
Part III Line 4c
(
)
(
)
917
Part III Line 4c
(
)
(
)
918
Part III Line 4c
(
)
(
)
919
Part III Line 4c
(
)
(
)
920
Part III Line 4c
(
)
(
)
921
Part III Line 4c
(
)
(
)
922
Part III Line 4c
(
)
(
)
923
Part III Line 4c
(
)
(
)
924
Part III Line 4c
(
)
(
)
925
Part III Line 4c
(
)
(
)
926
Part III Line 4d
(
)
(
)
927
Part III Line 4d
(
)
(
)
928
Part III Line 4d
(
)
(
)
929
Part III Line 4d
(
)
(
)
930
Part III Line 4d
(
)
(
)
931
Part III Line 4d
(
)
(
)
932
Part III Line 4d
(
)
(
)
933
Part III Line 4d
(
)
(
)
934
Part III Line 4d
(
)
(
)
935
Part III Line 4d
(
)
(
)
936
Part III Line 4d
(
)
(
)
937
Part III Line 4d
(
)
(
)
938
Part III Line 4d
(
)
(
)
939
Part III Line 4d
(
)
(
)
940
Part III Line 4d
(
)
(
)
941
Part III Line 4d
(
)
(
)
942
Part III Line 4d
(
)
(
)
943
Part III Line 4d
(
)
(
)
944
Part III Line 4d
(
)
(
)
945
Part III Line 4d
(
)
(
)
946
Part III Line 4d
(
)
(
)
947
Part III Line 4d
(
)
(
)
948
Part III Line 4d
(
)
(
)
949
Part III Line 4d
(
)
(
)
950
Part III Line 4d
(
)
(
)
951
Part III Line 4e
(
)
(
)
952
Part III Line 4e
(
)
(
)
953
Part III Line 4e
(
)
(
)
954
Part III Line 4e
(
)
(
)
955
Part III Line 4e
(
)
(
)
956
Part III Line 4e
(
)
(
)
957
Part III Line 4e
(
)
(
)
958
Part III Line 4e
(
)
(
)
959
Part III Line 4e
(
)
(
)
960
Part III Line 4e
(
)
(
)
961
Part III Line 4e
(
)
(
)
962
Part III Line 4e
(
)
(
)
963
Part III Line 4e
(
)
(
)
964
Part III Line 4e
(
)
(
)
965
Part III Line 4e
(
)
(
)
966
Part III Line 4e
(
)
(
)
967
Part III Line 4e
(
)
(
)
968
Part III Line 4e
(
)
(
)
969
Part III Line 4e
(
)
(
)
970
Part III Line 4e
(
)
(
)
971
Part III Line 4e
(
)
(
)
972
Part III Line 4e
(
)
(
)
973
Part III Line 4e
(
)
(
)
974
Part III Line 4e
(
)
(
)
975
Part III Line 4e
(
)
(
)
976
Part III Line 4f
(
)
(
)
977
Part III Line 4f
(
)
(
)
978
Part III Line 4f
(
)
(
)
979
Part III Line 4f
(
)
(
)
980
Part III Line 4f
(
)
(
)
981
Part III Line 4f
(
)
(
)
982
Part III Line 4f
(
)
(
)
983
Part III Line 4f
(
)
(
)
984
Part III Line 4f
(
)
(
)
985
Part III Line 4f
(
)
(
)
986
Part III Line 4f
(
)
(
)
987
Part III Line 4f
(
)
(
)
988
Part III Line 4f
(
)
(
)
989
Part III Line 4f
(
)
(
)
990
Part III Line 4f
(
)
(
)
991
Part III Line 4f
(
)
(
)
992
Part III Line 4f
(
)
(
)
993
Part III Line 4f
(
)
(
)
994
Part III Line 4f
(
)
(
)
995
Part III Line 4f
(
)
(
)
996
Part III Line 4f
(
)
(
)
997
Part III Line 4f
(
)
(
)
998
Part III Line 4f
(
)
(
)
999
Part III Line 4f
(
)
(
)
1000
Part III Line 4f
85-0577773
25
(
)
(
)
1001
Part III Line 4g
(
)
(
)
1002
Part III Line 4g
(
)
(
)
1003
Part III Line 4g
(
)
(
)
1004
Part III Line 4g
(
)
(
)
1005
Part III Line 4g
(
)
(
)
1006
Part III Line 4g
(
)
(
)
1007
Part III Line 4g
(
)
(
)
1008
Part III Line 4g
(
)
(
)
1009
Part III Line 4g
(
)
(
)
1010
Part III Line 4g
(
)
(
)
1011
Part III Line 4g
(
)
(
)
1012
Part III Line 4g
(
)
(
)
1013
Part III Line 4g
(
)
(
)
1014
Part III Line 4g
(
)
(
)
1015
Part III Line 4g
(
)
(
)
1016
Part III Line 4g
(
)
(
)
1017
Part III Line 4g
(
)
(
)
1018
Part III Line 4g
(
)
(
)
1019
Part III Line 4g
(
)
(
)
1020
Part III Line 4g
(
)
(
)
1021
Part III Line 4g
(
)
(
)
1022
Part III Line 4g
(
)
(
)
1023
Part III Line 4g
(
)
(
)
1024
Part III Line 4g
(
)
(
)
1025
Part III Line 4g
(
)
(
)
1026
Part III Line 4h
(
)
(
)
1027
Part III Line 4h
(
)
(
)
1028
Part III Line 4h
(
)
(
)
1029
Part III Line 4h
(
)
(
)
1030
Part III Line 4h
(
)
(
)
1031
Part III Line 4h
(
)
(
)
1032
Part III Line 4h
(
)
(
)
1033
Part III Line 4h
(
)
(
)
1034
Part III Line 4h
(
)
(
)
1035
Part III Line 4h
(
)
(
)
1036
Part III Line 4h
(
)
(
)
1037
Part III Line 4h
(
)
(
)
1038
Part III Line 4h
(
)
(
)
1039
Part III Line 4h
(
)
(
)
1040
Part III Line 4h
(
)
(
)
1041
Part III Line 4h
(
)
(
)
1042
Part III Line 4h
(
)
(
)
1043
Part III Line 4h
(
)
(
)
1044
Part III Line 4h
(
)
(
)
1045
Part III Line 4h
(
)
(
)
1046
Part III Line 4h
(
)
(
)
1047
Part III Line 4h
(
)
(
)
1048
Part III Line 4h
(
)
(
)
1049
Part III Line 4h
(
)
(
)
1050
Part III Line 4h
(
)
(
)
1051
Part III Line 4i
(
)
(
)
1052
Part III Line 4i
(
)
(
)
1053
Part III Line 4i
(
)
(
)
1054
Part III Line 4i
(
)
(
)
1055
Part III Line 4i
(
)
(
)
1056
Part III Line 4i
(
)
(
)
1057
Part III Line 4i
(
)
(
)
1058
Part III Line 4i
(
)
(
)
1059
Part III Line 4i
(
)
(
)
1060
Part III Line 4i
(
)
(
)
1061
Part III Line 4i
(
)
(
)
1062
Part III Line 4i
(
)
(
)
1063
Part III Line 4i
(
)
(
)
1064
Part III Line 4i
(
)
(
)
1065
Part III Line 4i
(
)
(
)
1066
Part III Line 4i
(
)
(
)
1067
Part III Line 4i
(
)
(
)
1068
Part III Line 4i
(
)
(
)
1069
Part III Line 4i
(
)
(
)
1070
Part III Line 4i
(
)
(
)
1071
Part III Line 4i
(
)
(
)
1072
Part III Line 4i
(
)
(
)
1073
Part III Line 4i
(
)
(
)
1074
Part III Line 4i
(
)
(
)
1075
Part III Line 4i
(
)
(
)
1076
Part III Line 4j
(
)
(
)
1077
Part III Line 4j
(
)
(
)
1078
Part III Line 4j
(
)
(
)
1079
Part III Line 4j
(
)
(
)
1080
Part III Line 4j
(
)
(
)
1081
Part III Line 4j
(
)
(
)
1082
Part III Line 4j
(
)
(
)
1083
Part III Line 4j
(
)
(
)
1084
Part III Line 4j
(
)
(
)
1085
Part III Line 4j
(
)
(
)
1086
Part III Line 4j
(
)
(
)
1087
Part III Line 4j
(
)
(
)
1088
Part III Line 4j
(
)
(
)
1089
Part III Line 4j
(
)
(
)
1090
Part III Line 4j
(
)
(
)
1091
Part III Line 4j
(
)
(
)
1092
Part III Line 4j
(
)
(
)
1093
Part III Line 4j
(
)
(
)
1094
Part III Line 4j
(
)
(
)
1095
Part III Line 4j
(
)
(
)
1096
Part III Line 4j
(
)
(
)
1097
Part III Line 4j
(
)
(
)
1098
Part III Line 4j
(
)
(
)
1099
Part III Line 4j
(
)
(
)
1100
Part III Line 4j
(
)
(
)
1101
Part III Line 4k
(
)
(
)
1102
Part III Line 4k
(
)
(
)
1103
Part III Line 4k
(
)
(
)
1104
Part III Line 4k
(
)
(
)
1105
Part III Line 4k
(
)
(
)
1106
Part III Line 4k
(
)
(
)
1107
Part III Line 4k
(
)
(
)
1108
Part III Line 4k
(
)
(
)
1109
Part III Line 4k
(
)
(
)
1110
Part III Line 4k
(
)
(
)
1111
Part III Line 4k
(
)
(
)
1112
Part III Line 4k
(
)
(
)
1113
Part III Line 4k
(
)
(
)
1114
Part III Line 4k
(
)
(
)
1115
Part III Line 4k
(
)
(
)
1116
Part III Line 4k
(
)
(
)
1117
Part III Line 4k
(
)
(
)
1118
Part III Line 4k
(
)
(
)
1119
Part III Line 4k
(
)
(
)
1120
Part III Line 4k
(
)
(
)
1121
Part III Line 4k
(
)
(
)
1122
Part III Line 4k
(
)
(
)
1123
Part III Line 4k
(
)
(
)
1124
Part III Line 4k
(
)
(
)
1125
Part III Line 4k
(
)
(
)
1126
Part III Line 4z
(
)
(
)
1127
Part III Line 4z
(
)
(
)
1128
Part III Line 4z
(
)
(
)
1129
Part III Line 4z
(
)
(
)
1130
Part III Line 4z
(
)
(
)
1131
Part III Line 4z
(
)
(
)
1132
Part III Line 4z
(
)
(
)
1133
Part III Line 4z
(
)
(
)
1134
Part III Line 4z
(
)
(
)
1135
Part III Line 4z
(
)
(
)
1136
Part III Line 4z
(
)
(
)
1137
Part III Line 4z
(
)
(
)
1138
Part III Line 4z
(
)
(
)
1139
Part III Line 4z
(
)
(
)
1140
Part III Line 4z
(
)
(
)
1141
Part III Line 4z
(
)
(
)
1142
Part III Line 4z
(
)
(
)
1143
Part III Line 4z
(
)
(
)
1144
Part III Line 4z
(
)
(
)
1145
Part III Line 4z
(
)
(
)
1146
Part III Line 4z
(
)
(
)
1147
Part III Line 4z
(
)
(
)
1148
Part III Line 4z
(
)
(
)
1149
Part III Line 4z
(
)
(
)
1150
Part III Line 4z
(
)
(
)
1151
Part III Line 5
0
(
)
0
0
(
)
1152
Part III Line 6
0
(
)
0
0
(
)
(f)(2)
Purchased transfer election credits not subject to the passive activity limit
(g)
Combine columns (d)(4), (e), (f)(1), and (f)(2)
(h)(1)
Gross EPE amount. Portion of column (g) eligible for the section 6417 EPE election
(h)(2)
Subtract column (h)(1) from column (g) (credit excluding EPE)
(i)(1)
Amount of column (h)(2) applied against tax in Part II
(i)(2)
Amount of EPE eligible credit in column (h)(1) applied against tax in Part II
(j)
Net EPE amount. Subtract (i)(2) from column (h)(1)
(k)
Carryforward to 2025. Subtract (i)(1) from column (h)(2)
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0
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0
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0
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0
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0
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0
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0
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0
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0
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0
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0
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541
0
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0
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0
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0
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0
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0
0
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0
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0
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0
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0
0
0
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0
0
0
553
0
0
0
554
0
0
0
555
0
0
0
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0
0
0
557
0
0
0
558
0
0
0
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0
0
0
560
0
0
0
561
0
0
0
562
0
0
0
563
0
0
0
564
0
0
0
565
0
0
0
566
0
0
0
567
0
0
0
568
0
0
0
569
0
0
0
570
0
0
0
571
0
0
0
572
0
0
0
573
0
0
0
574
0
0
0
575
0
0
0
576
0
0
577
0
0
578
0
0
579
0
0
580
0
0
581
0
0
582
0
0
583
0
0
584
0
0
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0
0
586
0
0
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0
0
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0
0
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0
0
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0
0
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0
0
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0
0
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0
0
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0
0
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0
0
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0
0
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0
0
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0
0
599
0
0
600
0
0
601
0
0
0
602
0
0
0
603
0
0
0
604
0
0
0
605
0
0
0
606
0
0
0
607
0
0
0
608
0
0
0
609
0
0
0
610
0
0
0
611
0
0
0
612
0
0
0
613
0
0
0
614
0
0
0
615
0
0
0
616
0
0
0
617
0
0
0
618
0
0
0
619
0
0
0
620
0
0
0
621
0
0
0
622
0
0
0
623
0
0
0
624
0
0
0
625
0
0
0
626
0
0
627
0
0
628
0
0
629
0
0
630
0
0
631
0
0
632
0
0
633
0
0
634
0
0
635
0
0
636
0
0
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0
0
638
0
0
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0
0
640
0
0
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0
0
642
0
0
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0
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0
0
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0
0
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0
0
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0
0
648
0
0
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0
0
650
0
0
651
0
0
652
0
0
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0
0
654
0
0
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0
0
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0
0
657
0
0
658
0
0
659
0
0
660
0
0
661
0
0
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0
0
663
0
0
664
0
0
665
0
0
666
0
0
667
0
0
668
0
0
669
0
0
670
0
0
671
0
0
672
0
0
673
0
0
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0
0
675
0
0
676
0
0
677
0
0
678
0
0
679
0
0
680
0
0
681
0
0
682
0
0
683
0
0
684
0
0
685
0
0
686
0
0
687
0
0
688
0
0
689
0
0
690
0
0
691
0
0
692
0
0
693
0
0
694
0
0
695
0
0
696
0
0
697
0
0
698
0
0
699
0
0
700
0
0
701
0
0
702
0
0
703
0
0
704
0
0
705
0
0
706
0
0
707
0
0
708
0
0
709
0
0
710
0
0
711
0
0
712
0
0
713
0
0
714
0
0
715
0
0
716
0
0
717
0
0
718
0
0
719
0
0
720
0
0
721
0
0
722
0
0
723
0
0
724
0
0
725
0
0
726
0
0
727
0
0
728
0
0
729
0
0
730
0
0
731
0
0
732
0
0
733
0
0
734
0
0
735
0
0
736
0
0
737
0
0
738
0
0
739
0
0
740
0
0
741
0
0
742
0
0
743
0
0
744
0
0
745
0
0
746
0
0
747
0
0
748
0
0
749
0
0
750
0
0
751
0
0
0
752
0
0
0
753
0
0
0
754
0
0
0
755
0
0
0
756
0
0
0
757
0
0
0
758
0
0
0
759
0
0
0
760
0
0
0
761
0
0
0
762
0
0
0
763
0
0
0
764
0
0
0
765
0
0
0
766
0
0
0
767
0
0
0
768
0
0
0
769
0
0
0
770
0
0
0
771
0
0
0
772
0
0
0
773
0
0
0
774
0
0
0
775
0
0
0
776
0
0
777
0
0
778
0
0
779
0
0
780
0
0
781
0
0
782
0
0
783
0
0
784
0
0
785
0
0
786
0
0
787
0
0
788
0
0
789
0
0
790
0
0
791
0
0
792
0
0
793
0
0
794
0
0
795
0
0
796
0
0
797
0
0
798
0
0
799
0
0
800
0
0
801
0
0
0
0
0
0
0
802
0
0
0
0
0
0
0
803
0
0
0
0
0
0
0
804
0
0
0
0
0
0
0
805
0
0
0
0
0
0
0
806
0
0
0
0
0
0
0
807
0
0
0
0
0
0
0
808
0
0
0
0
0
0
0
809
0
0
0
0
0
0
0
810
0
0
0
0
0
0
0
811
0
0
0
0
0
0
0
812
0
0
0
0
0
0
0
813
0
0
0
0
0
0
0
814
0
0
0
0
0
0
0
815
0
0
0
0
0
0
0
816
0
0
0
0
0
0
0
817
0
0
0
0
0
0
0
818
0
0
0
0
0
0
0
819
0
0
0
0
0
0
0
820
0
0
0
0
0
0
0
821
0
0
0
0
0
0
0
822
0
0
0
0
0
0
0
823
0
0
0
0
0
0
0
824
0
0
0
0
0
0
0
825
0
0
0
0
0
0
0
826
0
0
827
0
0
828
0
0
829
0
0
830
0
0
831
0
0
832
0
0
833
0
0
834
0
0
835
0
0
836
0
0
837
0
0
838
0
0
839
0
0
840
0
0
841
0
0
842
0
0
843
0
0
844
0
0
845
0
0
846
0
0
847
0
0
848
0
0
849
0
0
850
0
0
851
0
0
0
852
0
0
0
853
0
0
0
854
0
0
0
855
0
0
0
856
0
0
0
857
0
0
0
858
0
0
0
859
0
0
0
860
0
0
0
861
0
0
0
862
0
0
0
863
0
0
0
864
0
0
0
865
0
0
0
866
0
0
0
867
0
0
0
868
0
0
0
869
0
0
0
870
0
0
0
871
0
0
0
872
0
0
0
873
0
0
0
874
0
0
0
875
0
0
0
876
0
0
877
0
0
878
0
0
879
0
0
880
0
0
881
0
0
882
0
0
883
0
0
884
0
0
885
0
0
886
0
0
887
0
0
888
0
0
889
0
0
890
0
0
891
0
0
892
0
0
893
0
0
894
0
0
895
0
0
896
0
0
897
0
0
898
0
0
899
0
0
900
0
0
901
0
0
902
0
0
903
0
0
904
0
0
905
0
0
906
0
0
907
0
0
908
0
0
909
0
0
910
0
0
911
0
0
912
0
0
913
0
0
914
0
0
915
0
0
916
0
0
917
0
0
918
0
0
919
0
0
920
0
0
921
0
0
922
0
0
923
0
0
924
0
0
925
0
0
926
0
0
927
0
0
928
0
0
929
0
0
930
0
0
931
0
0
932
0
0
933
0
0
934
0
0
935
0
0
936
0
0
937
0
0
938
0
0
939
0
0
940
0
0
941
0
0
942
0
0
943
0
0
944
0
0
945
0
0
946
0
0
947
0
0
948
0
0
949
0
0
950
0
0
951
0
0
0
952
0
0
0
953
0
0
0
954
0
0
0
955
0
0
0
956
0
0
0
957
0
0
0
958
0
0
0
959
0
0
0
960
0
0
0
961
0
0
0
962
0
0
0
963
0
0
0
964
0
0
0
965
0
0
0
966
0
0
0
967
0
0
0
968
0
0
0
969
0
0
0
970
0
0
0
971
0
0
0
972
0
0
0
973
0
0
0
974
0
0
0
975
0
0
0
976
0
0
977
0
0
978
0
0
979
0
0
980
0
0
981
0
0
982
0
0
983
0
0
984
0
0
985
0
0
986
0
0
987
0
0
988
0
0
989
0
0
990
0
0
991
0
0
992
0
0
993
0
0
994
0
0
995
0
0
996
0
0
997
0
0
998
0
0
999
0
0
1000
0
0
1001
0
0
1002
0
0
1003
0
0
1004
0
0
1005
0
0
1006
0
0
1007
0
0
1008
0
0
1009
0
0
1010
0
0
1011
0
0
1012
0
0
1013
0
0
1014
0
0
1015
0
0
1016
0
0
1017
0
0
1018
0
0
1019
0
0
1020
0
0
1021
0
0
1022
0
0
1023
0
0
1024
0
0
1025
0
0
1026
0
0
1027
0
0
1028
0
0
1029
0
0
1030
0
0
1031
0
0
1032
0
0
1033
0
0
1034
0
0
1035
0
0
1036
0
0
1037
0
0
1038
0
0
1039
0
0
1040
0
0
1041
0
0
1042
0
0
1043
0
0
1044
0
0
1045
0
0
1046
0
0
1047
0
0
1048
0
0
1049
0
0
1050
0
0
1051
0
0
1052
0
0
1053
0
0
1054
0
0
1055
0
0
1056
0
0
1057
0
0
1058
0
0
1059
0
0
1060
0
0
1061
0
0
1062
0
0
1063
0
0
1064
0
0
1065
0
0
1066
0
0
1067
0
0
1068
0
0
1069
0
0
1070
0
0
1071
0
0
1072
0
0
1073
0
0
1074
0
0
1075
0
0
1076
0
0
1077
0
0
1078
0
0
1079
0
0
1080
0
0
1081
0
0
1082
0
0
1083
0
0
1084
0
0
1085
0
0
1086
0
0
1087
0
0
1088
0
0
1089
0
0
1090
0
0
1091
0
0
1092
0
0
1093
0
0
1094
0
0
1095
0
0
1096
0
0
1097
0
0
1098
0
0
1099
0
0
1100
0
0
1101
0
0
1102
0
0
1103
0
0
1104
0
0
1105
0
0
1106
0
0
1107
0
0
1108
0
0
1109
0
0
1110
0
0
1111
0
0
1112
0
0
1113
0
0
1114
0
0
1115
0
0
1116
0
0
1117
0
0
1118
0
0
1119
0
0
1120
0
0
1121
0
0
1122
0
0
1123
0
0
1124
0
0
1125
0
0
1126
0
0
1127
0
0
1128
0
0
1129
0
0
1130
0
0
1131
0
0
1132
0
0
1133
0
0
1134
0
0
1135
0
0
1136
0
0
1137
0
0
1138
0
0
1139
0
0
1140
0
0
1141
0
0
1142
0
0
1143
0
0
1144
0
0
1145
0
0
1146
0
0
1147
0
0
1148
0
0
1149
0
0
1150
0
0
1151
0
0
0
0
0
0
0
1152
0
0
0
0
0
0
0
Form
3800
(2024)
Form 3800 (2024)
Page
9
Part VI
Breakdown of Aggregate Amounts in Part IV
(see instructions)
Carryover
(a)
Line number from Part IV
(b)
Originating tax year
(c)
Pass-through entity EIN
Subject to the passive activity limits
(f)
Not subject to passive activity limits
(g)
Amount of columns (e) and (f) applied against tax in Part II
(h)
Amount of columns (e) and (f) recaptured or otherwise adjusted
(i)
Carryforward to 2025. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f)
(d)
Before
the passive activity limitations
(e)
After
the passive activity limitations
1
Part IV Line 1c
2021
83-1750854
281
281
2
Part IV Line 1c
2021
81-4702251
1,708
1,708
3
Part IV Line 1c
2021
82-2089012
1,524
1,524
4
Part IV Line 1c
2021
20-3153269
1
1
5
Part IV Line 1c
2021
87-1420722
90
90
6
Part IV Line 1c
0
7
Part IV Line 1c
2022
83-1750854
754
754
8
Part IV Line 1c
2022
87-1420722
3,163
3,163
9
Part IV Line 1c
2022
85-0577773
584
584
10
Part IV Line 1c
2022
86-1410891
342
342
11
Part IV Line 1c
0
12
Part IV Line 1c
2023
16-1720029
24
24
13
Part IV Line 1c
2023
86-1410891
475
475
14
Part IV Line 1c
2023
87-1420722
4,230
4,230
15
Part IV Line 1c
2023
83-4185542
153
153
16
Part IV Line 1c
2023
85-0577773
65
65
17
Part IV Line 1c
2023
88-2842792
294
294
18
Part IV Line 1c
0
19
Part IV Line 1c
0
20
Part IV Line 1p
2021
38-4011856
8,821
8,821
21
Part IV Line 1p
0
22
Part IV Line 1p
2022
38-4011856
10,272
10,272
23
Part IV Line 1p
0
24
Part IV Line 4f
2021
85-0577773
65
65
25
Part IV Line 4f
0
26
Part IV Line 4f
2022
85-0577773
67
67
27
Part IV Line 4f
0
28
Part IV Line 4f
2023
85-0577773
50
50
29
Part IV Line 4f
0
30
Part IV Line 5
65
65
31
Part IV Line 5
0
32
Part IV Line 5
67
67
33
Part IV Line 5
0
34
Part IV Line 5
50
50
35
Part IV Line 5
0
36
Part IV Line 6
281
281
37
Part IV Line 6
1,708
1,708
38
Part IV Line 6
1,524
1,524
39
Part IV Line 6
1
1
40
Part IV Line 6
90
90
41
Part IV Line 6
8,821
8,821
42
Part IV Line 6
0
43
Part IV Line 6
754
754
44
Part IV Line 6
3,163
3,163
45
Part IV Line 6
584
584
46
Part IV Line 6
342
342
47
Part IV Line 6
10,272
10,272
48
Part IV Line 6
0
49
Part IV Line 6
24
24
50
Part IV Line 6
475
475
51
Part IV Line 6
4,230
4,230
52
Part IV Line 6
153
153
53
Part IV Line 6
65
65
54
Part IV Line 6
294
294
55
Part IV Line 6
0
56
Part IV Line 6
0
Form
3800
(2024)
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
Form
4562
Department of the Treasury
Internal Revenue Service (99)
Depreciation and Amortization
(Including Information on Listed Property)
Attach to your tax return.
Go to
www.irs.gov/Form4562
for instructions and the latest information.
OMB No. 1545-0172
20
24
Attachment
Sequence No.
179
Name(s) shown on return
DePauw University
Business or activity to which this form relates
72
Identifying number
35-0869045
Part I
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
1,220,000
2
Total cost of section 179 property placed in service (see instructions)
.............
2
0
3
Threshold cost of section 179 property before reduction in limitation (see instructions)
.......
3
3,050,000
4
Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0-
...........
4
0
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
1,220,000
6
(a)
Description of property
(b)
Cost (business use only)
(c)
Elected cost
7
Listed property. Enter the amount from line 29.
...........
7
0
8
Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7
........
8
0
9
Tentative deduction. Enter the
smaller
of line 5 or line 8
.................
9
0
10
Carryover of disallowed deduction from line 13 of your 2023 Form 4562.
............
10
0
11
Business income limitation. Enter the smaller of business income (not less than zero) or line 5. See
instructions.
..............................
11
0
12
Section 179 expense deduction. Add lines 9 and 10, but don't enter more than line 11
......
12
0
13
Carryover of disallowed deduction to 2025. Add lines 9 and 10, less line 12
13
0
Note:
Don't use Part II or Part III below for listed property. Instead, use Part V.
Part II
Special Depreciation Allowance and Other Depreciation (Don't
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
0
15
Property subject to section 168(f)(1) election
...................
15
0
16
Other depreciation (including ACRS)
.......................
16
0
Part III
MACRS Depreciation (Don't
include listed property.
See instructions.
)
Section A
17
MACRS deductions for assets placed in service in tax years beginning before 2024
.........
17
422,252
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 BAssets Placed in Service During 2024 Tax Year Using the General Depreciation System
(a)
Classification of property
(b)
Month and
year placed in
service
(c)
Basis for depreciation
(business/investment use
onlysee instructions)
(d)
Recovery
period
(e)
Convention
(f)
Method
(g)
Depreciation deduction
19a
3-year property
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.
S/L
h
Residential rental
property
27.5 yrs.
MM
S/L
27.5 yrs.
MM
S/L
i
Nonresidential real
property
39 yrs.
MM
S/L
MM
S/L
Section CAssets Placed in Service During 2024 Tax Year Using the Alternative Depreciation System
20a
Class life
S/L
b
12-year
12 yrs.
S/L
c
30-year
30 yrs.
MM
S/L
d
40-year
40 yrs.
MM
S/L
Part IV
Summary
(See instructions.)
21
Listed property. Enter amount from line 28
.....................
21
0
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 corporationssee instructions
.....
22
422,252
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
0
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 12906N
Form
4562
(2024)
Form 4562 (2024)
Page
2
Part V
Listed Property
(Include automobiles, certain other vehicles, certain aircraft, 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 ADepreciation and Other Information (Caution:
See the instructions for limits for passenger automobiles.
)
24a
Do you have evidence to support the business/investment use claimed?
Yes
No
24b
If "Yes," is the evidence written?
Yes
No
(a)
Type of property (list
vehicles first)
(b)
Date placed in
service
(c)
Business/
investment
use
percentage
(d)
Cost or other
basis
(e)
Basis for depreciation
(business/investment
use only)
(f)
Recovery
period
(g)
Method/
Convention
(h)
Depreciation/
deduction
(i)
Elected
section 179
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
0
26
Property used more than 50% in a qualified business use:
%
%
%
27
Property used 50% or less in a qualified business use:
%
S/L -
%
S/L -
%
S/L -
28
Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1
....
28
0
29
Add amounts in column (i), line 26. Enter here and on line 7, page 1
...............
29
0
Section BInformation 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.
30
Total business/investment miles driven during the year
(
don't
include commuting miles)
.........
(a)
Vehicle 1
(b)
Vehicle 2
(c)
Vehicle 3
(d)
Vehicle 4
(e)
Vehicle 5
(f)
Vehicle 6
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 CQuestions 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
aren't
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 your
employees?
..................................
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.
.......
Note:
If your answer to 37, 38, 39, 40, or 41 is "Yes," don't complete Section B for the covered vehicles.
Part VI
Amortization
(a)
Description of costs
(b)
Date amortization
begins
(c)
Amortizable
amount
(d)
Code
section
(e)
Amortization
period or
percentage
(f)
Amortization for
this year
42
Amortization of costs that begins during your 2024 tax year (see instructions):
43
Amortization of costs that began before your 2024 tax year
................
43
0
44
Total.
Add amounts in column (f). See the instructions for where to report
...........
44
0
Form
4562
(2024)
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
Line 12 - Section 179 Expense Deduction Note:
SUMMARY
-
TIN:
Form
4562
Department of the Treasury
Internal Revenue Service (99)
Depreciation and Amortization
(Including Information on Listed Property)
Attach to your tax return.
Go to
www.irs.gov/Form4562
for instructions and the latest information.
OMB No. 1545-0172
20
24
Attachment
Sequence No.
179
Name(s) shown on return
DePauw University
Business or activity to which this form relates
72
Identifying number
35-0869045
Part I
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
1,220,000
2
Total cost of section 179 property placed in service (see instructions)
.............
2
0
3
Threshold cost of section 179 property before reduction in limitation (see instructions)
.......
3
3,050,000
4
Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0-
...........
4
0
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
1,220,000
6
(a)
Description of property
(b)
Cost (business use only)
(c)
Elected cost
7
Listed property. Enter the amount from line 29.
...........
7
0
8
Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7
........
8
0
9
Tentative deduction. Enter the
smaller
of line 5 or line 8
.................
9
0
10
Carryover of disallowed deduction from line 13 of your 2023 Form 4562.
............
10
0
11
Business income limitation. Enter the smaller of business income (not less than zero) or line 5. See
instructions.
..............................
11
0
12
Section 179 expense deduction. Add lines 9 and 10, but don't enter more than line 11
......
12
0
13
Carryover of disallowed deduction to 2025. Add lines 9 and 10, less line 12
13
0
Note:
Don't use Part II or Part III below for listed property. Instead, use Part V.
Part II
Special Depreciation Allowance and Other Depreciation (Don't
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
0
15
Property subject to section 168(f)(1) election
...................
15
0
16
Other depreciation (including ACRS)
.......................
16
0
Part III
MACRS Depreciation (Don't
include listed property.
See instructions.
)
Section A
17
MACRS deductions for assets placed in service in tax years beginning before 2024
.........
17
422,252
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 BAssets Placed in Service During 2024 Tax Year Using the General Depreciation System
(a)
Classification of property
(b)
Month and
year placed in
service
(c)
Basis for depreciation
(business/investment use
onlysee instructions)
(d)
Recovery
period
(e)
Convention
(f)
Method
(g)
Depreciation deduction
19a
3-year property
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.
S/L
h
Residential rental
property
27.5 yrs.
MM
S/L
27.5 yrs.
MM
S/L
i
Nonresidential real
property
39 yrs.
MM
S/L
MM
S/L
Section CAssets Placed in Service During 2024 Tax Year Using the Alternative Depreciation System
20a
Class life
S/L
b
12-year
12 yrs.
S/L
c
30-year
30 yrs.
MM
S/L
d
40-year
40 yrs.
MM
S/L
Part IV
Summary
(See instructions.)
21
Listed property. Enter amount from line 28
.....................
21
0
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 corporationssee instructions
.....
22
422,252
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
0
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 12906N
Form
4562
(2024)
Form 4562 (2024)
Page
2
Part V
Listed Property
(Include automobiles, certain other vehicles, certain aircraft, 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 ADepreciation and Other Information (Caution:
See the instructions for limits for passenger automobiles.
)
24a
Do you have evidence to support the business/investment use claimed?
Yes
No
24b
If "Yes," is the evidence written?
Yes
No
(a)
Type of property (list
vehicles first)
(b)
Date placed in
service
(c)
Business/
investment
use
percentage
(d)
Cost or other
basis
(e)
Basis for depreciation
(business/investment
use only)
(f)
Recovery
period
(g)
Method/
Convention
(h)
Depreciation/
deduction
(i)
Elected
section 179
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
0
26
Property used more than 50% in a qualified business use:
%
%
%
27
Property used 50% or less in a qualified business use:
%
S/L -
%
S/L -
%
S/L -
28
Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1
....
28
0
29
Add amounts in column (i), line 26. Enter here and on line 7, page 1
...............
29
0
Section BInformation 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.
30
Total business/investment miles driven during the year
(
don't
include commuting miles)
.........
(a)
Vehicle 1
(b)
Vehicle 2
(c)
Vehicle 3
(d)
Vehicle 4
(e)
Vehicle 5
(f)
Vehicle 6
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 CQuestions 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
aren't
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 your
employees?
..................................
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.
.......
Note:
If your answer to 37, 38, 39, 40, or 41 is "Yes," don't complete Section B for the covered vehicles.
Part VI
Amortization
(a)
Description of costs
(b)
Date amortization
begins
(c)
Amortizable
amount
(d)
Code
section
(e)
Amortization
period or
percentage
(f)
Amortization for
this year
42
Amortization of costs that begins during your 2024 tax year (see instructions):
43
Amortization of costs that began before your 2024 tax year
................
43
0
44
Total.
Add amounts in column (f). See the instructions for where to report
...........
44
0
Form
4562
(2024)
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
Line 12 - Section 179 Expense Deduction Note:
SUMMARY
-
TIN:
Form
8949
Department of the Treasury
Internal Revenue Service
Sales and Other Dispositions of Capital Assets
File with your Schedule D to list your transactions for lines 1b, 2, 3, 8b, 9, and 10 of Schedule D.
Go to
www.irs.gov/Form8949
for instructions and the latest information.
OMB No. 1545-0074
20
24
Attachment
Sequence No.
12A
Name(s) shown on return
DePauw University
Social security number or taxpayer identification number
35-0869045
Before you check Box A, B, or C below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check.
Part I
Short-Term.
Transactions involving capital assets you held 1 year or less are generally short term (see instructions). For long-term transactions, see page 2.
Note:
You may aggregate all short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals directly on Schedule D, line 1a; you aren't required to report these transactions on Form 8949 (see instructions).
You
must
check Box A, B,
or
C below. Check only one box.
If more than one box applies for your short-term transactions, complete a separate Form 8949, page 1, for each applicable box. If you have more short-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need.
(A)
Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see
Note
above)
(B)
Short-term transactions reported on Form(s) 1099-B showing basis
wasn't
reported to the IRS
(C)
Short-term transactions not reported to you on Form 1099-B
1
(a)
Description of property
(Example: 100 sh. XYZ Co.)
(b)
Date acquired
(Mo., day, yr.)
(c)
Date sold or
disposed of
(Mo., day, yr.)
(d)
Proceeds
(sales price)
(see instructions)
(e)
Cost or other basis
See the
Note
below
and see
Column (e)
in the separate
instructions.
Adjustment, if any, to gain or loss.
If you enter an amount in column (g),
enter a code in column (f).
See the separate instructions.
(h)
Gain or (loss)
Subtract column (e)
from column (d) and
combine the result
with column (g).
(f)
Code(s) from
instructions
(g)
Amount of
adjustment
SHORT-TERM GAIN/LOSS FROM INVESTMENTS
24,146
(
0
)
0
24,146
2 Totals
. Add the amounts in columns (d), (e), (g), and (h)
(subtract negative amounts). Enter each total here and include on your Schedule D,
line 1b
(if
Box A
above is checked),
line 2
(if
Box B
above is checked), or
line 3
(if
Box C
above is checked).
.......
24,146
(
0
)
0
24,146
Note:
If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See
Column
(g) in the separate instructions for how to figure the amount of the adjustment.
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 37768Z
Form
8949
(2024)
Form 8949 (2024)
Attachment Sequence No.
12A
Page
2
Name(s) shown on return. Name and SSN or taxpayer identification no. not required if shown on other side
DePauw University
Social security number or taxpayer identification number
35-0869045
Before you check Box D, E, or F below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check.
Part II
Long-Term.
Transactions involving capital assets you held more than 1 year are generally long term (see instructions). For short-term transactions, see page 1.
Note:
You may aggregate all long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals directly on Schedule D, line 8a; you aren't required to report these transactions on Form 8949 (see instructions).
You
must
check Box D, E,
or
F below. Check only one box.
If more than one box applies for your long-term transactions, complete a separate Form 8949, page 2, for each applicable box. If you have more long-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need.
(D)
Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see
Note
above)
(E)
Long-term transactions reported on Form(s) 1099-B showing basis
wasn't
reported to the IRS
(F)
Long-term transactions not reported to you on Form 1099-B
1
(a)
Description of property
(Example: 100 sh. XYZ Co.)
(b)
Date acquired
(Mo., day, yr.)
(c)
Date sold or
disposed of
(Mo., day, yr.)
(d)
Proceeds
(sales price)
(see instructions)
(e)
Cost or other basis
See the
Note
below
and see
Column (e)
in the separate
instructions.
Adjustment, if any, to gain or loss.
If you enter an amount in column (g),
enter a code in column (f).
See the separate instructions.
(h)
Gain or (loss)
Subtract column (e)
from column (d) and
combine the result
with column (g).
(f)
Code(s) from
instructions
(g)
Amount of
adjustment
LONG-TERM GAIN/LOSS FROM INVESTMENTS
63,606
(
0
)
0
63,606
2 Totals
. Add the amounts in columns (d), (e), (g), and (h)
(subtract negative amounts). Enter each total here and include on your Schedule D,
line 8b
(if
Box D
above is checked),
line 9
(if
Box E
above is checked), or
line 10
(if
Box F
above is checked)
........
63,606
(
0
)
0
63,606
Note:
If you checked Box D above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See
Column
(g) in the separate instructions for how to figure the amount of the adjustment.
Form
8949
(2024)
Additional Data
Software ID:
24020960
Software Version:
2024v5.1