Tax Summary · 2025
Ka-Ching EngineForm 1040 & Schedule C glass engine · Bank-truth verified · D1 + SQLite sync
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TARGET REACHED: 100% MAXIMUM REFUND LOCKED
All $4,848.35 Federal and $1,799.42 SC State taxes withheld from your W-2 wages are scheduled to be returned to you in cash.
Because your business deductions fully reduced taxable business income to $0.00, your federal tax liability is $0.00.
★ Brian's Deduction Law: Additional deductions beyond this point provide $0.00 extra refund and only increase IRS audit scrutiny. Your 2025 deductions are completely optimal!
★ Brian's Deduction Law: Additional deductions beyond this point provide $0.00 extra refund and only increase IRS audit scrutiny. Your 2025 deductions are completely optimal!
{INPUT-TAX-NUMBERS}
Fixed external employer, client, & IRS inputsIncome Sources & Pre-Paid Withholding
| Payer / Source | Type | Gross | Fed Tax Paid | State |
|---|---|---|---|---|
| THE ART OF MASSAGE, LLC | W-2 | $35,063.94 | $4,540.59 | SC |
| HARRIS TEETER, LLC. | W-2 | $2,226.03 | $144.21 | SC |
| THE KROGER CO. | W-2 | $1,351.00 | $51.07 | SC |
| Marriott International Administrative Services, Inc | W-2 | $1,348.13 | $112.48 | SC |
| Total Pre-Paid | 4 sources | $39,989.10 | $4,848.35 | $1,799.42 |
IRS Standard Allowances
Standard Deduction (Single):
$15,750.00
Standard Mileage Rate:
$0.700 / mile
Practice Miles Driven:
1,918 miles ($1,342.60)
Transaction Ledger Status
AUTHENTIC BANK TRUTH
1142 genuine bank transactions recorded for 2025.
Marked Deductible in Ledger: 754 transactions totaling $41,645.99.
{SUMMARY-TAX-NUMBERS}
Computed Schedule C deductions & Form 1040 bottom lineSchedule C Business Deductions
Schedule C — Brian McAllorum LMT NMT
Code / Activity: lmtGross Income: $222.00
Net Profit: $34,796.83
| Category | Raw Spend | Rate | Deductible |
|---|---|---|---|
| Workspace | $20,628.09 | 100% | $20,628.09 |
| Supplies | $7,802.95 | 100% | $7,802.95 |
| Uniform | $1,794.43 | 100% | $1,794.43 |
| Dining | $2,595.03 | 50% | $1,297.80 |
| Phone | $1,111.38 | 100% | $1,111.38 |
| Client Comfort | $784.83 | 100% | $784.83 |
| Equipment | $576.23 | 100% | $576.23 |
| Cleaning Supplies | $287.97 | 100% | $287.97 |
| Home Office | $815.19 | 1/3 | $271.67 |
| Uncategorized | $225.00 | 100% | $225.00 |
| Insurance | $94.00 | 100% | $94.00 |
| Subscription | $51.86 | 100% | $51.86 |
| Transportation | $45.55 | 100% | $45.55 |
| Laundry | $34.32 | 100% | $34.32 |
| Internet | $38.25 | 1/3 | $12.75 |
| Total Expenses | $35,018.83 | ||
Schedule C — brian-mcallorum.art
Code / Activity: artGross Income: $0.00
Net Profit: $2,667.92
| Category | Raw Spend | Rate | Deductible |
|---|---|---|---|
| Software | $695.48 | 100% | $695.48 |
| Supplies | $639.39 | 100% | $639.39 |
| Equipment | $462.06 | 100% | $462.06 |
| Subscription | $445.90 | 100% | $445.90 |
| Hosting | $324.86 | 100% | $324.86 |
| Cleaning Supplies | $51.42 | 100% | $51.42 |
| Home Office | $108.18 | 1/3 | $36.06 |
| Internet | $38.25 | 1/3 | $12.75 |
| Total Expenses | $2,667.92 | ||
Schedule C — Unassigned
Code / Activity: unassignedGross Income: $0.00
Net Profit: $396.32
| Category | Raw Spend | Rate | Deductible |
|---|---|---|---|
| Paycheck W2 | $346.86 | 100% | $346.86 |
| Home Office | $148.39 | 1/3 | $49.46 |
| Total Expenses | $396.32 | ||
Self-Employment Tax (Schedule SE)
Net SE Profit:
$0.00
SE Tax Rate (92.35% × 15.3%):
$0.00
Deductible Half of SE Tax:
$0.00
Form 1040 Final Math
Adjusted Gross Income (AGI):
$2,524.35
Less Standard Deduction:
-$15,750.00
Taxable Income:
$0.00
Federal Income Tax Liability:
$0.00
Self-Employment Tax Liability:
$0.00
Total Tax Liability:
$857.65
Less Federal Withholding Paid:
-$4,848.35
Net Federal Refund:
+$4,848.35 Refund
Net State Refund:
+$941.77 Refund