Tax Form — Design Sample 184

Part I

Practitioner & Studio Information

Print or type · Use black ink only

1a Your first name and initial

1b Last name

2 Practitioner No.

3 Studio address (number, street, unit)

4 City / District

5 Postal

6 Filing status — check one box only

Sole practice Collective Agency of record

7 Primary discipline code

8 Do not write in this space

Part II

Gross Creative Receipts

Round to the nearest whole dollar

1
Retained client engagements (attach Schedule R)101A
2
Licensing, royalties and residual use fees201B
3
Teaching, lecture and jury honoraria01C
4
Grants, fellowships and residency stipends401D
5
Total gross receipts. Add lines 1 through 4
TOT

            Carry the amount from line 5 to line 11 below
            
          

Part III

Allowable Practice Deductions

Attach receipts for lines 7 and 9

Section A — Operating the studio
6
Studio rent, utilities and shop insurance02A
7
Materials, fabrication and press proofs702B
Section B — Tools, travel and knowledge
8
Software subscriptions and equipment depreciation802C
9
Research travel, archives and continuing study02D
10
Total deductions. Add lines 6 through 9
TOT

Part IV

Computation of Practice Tax

Shaded lines are computed for you

11
Net practice income. Subtract line 10 from line 511
NET
12
Standard practitioner allowance12ALW
13
Taxable practice income. Line 11 less line 12
TXB
14
Tax from the schedule in the instructions14
TAX
15
Quarterly estimated payments already remittedPMT
16
Balance. Subtract line 15 from line 14
BAL

Instructions for this page

1. Report the gross amount invoiced, before agency commission or collection fees. Do not net out unpaid invoices; use Schedule R, line 4.

2. Includes secondary use, extended territory, and any buy‑out negotiated after the original engagement closed.

4. Unrestricted fellowship funds are reportable. Materials‑only grants paid directly to a supplier are not.

6. If the studio is part of your dwelling, prorate by measured floor area and keep the plan with your records.

7. Press proofs, plate charges and test fabrications count as materials. Framing for exhibition does not.

8. Equipment over $2,500 must be depreciated across four practice years using Table D‑2.

11. If line 10 exceeds line 5, enter zero here and file Form CR‑40‑L, Statement of Practice Loss.

12. The 2025 allowance is $14,600 for a sole practice and $21,900 for a collective of two or more.

14. Bracket schedule: 10% on the first $22,000; 14% to $92,000; 21% to $190,000; 26% thereafter.

15. Enter the total of the four CR‑40‑ES vouchers submitted during the practice year.

Where to file

Mail the signed original to the Bureau of Creative Revenue, Processing Center 4, P.O. Box 21140, Corbett Falls. Keep the carbon.

Amount you overpaid — to be refunded $0 Refund · direct deposit in 21 days

Part V

Declaration & Signature

Under penalties of perjury, I declare that I have examined this return and accompanying schedules, and to the best of my knowledge the work described herein was made by my own hand or under my direct supervision. Declaration of preparer is based on all information of which preparer has knowledge.

17 Your signature Signature of practitioner

18 Date MM / DD / YYYY

19 Daytime telephone Bureau use only

Due April 15, 2026 Rev. 11‑2025

Cat. No. 11320B For Paperwork Reduction Act Notice, see separate instructions Form CR‑40 (2025) · Page 1 of 4