EFTA00025624

EFTA00025624 Return Information WARNING Schedule E. Unrecaptured section 1250 gains are entered on the Partnership Passthrough worksheet, Activity section, Unrecaptured section 1250 but no entry was made for section 1231 gain (loss). The unrecaptured section 1250 gain entry should be included in the section 1231 gain (loss) entry on this activity. If the unrecaptured section 1231 gain is included in net long-term capital gain (loss) , reduce the long-term capital gain (loss) by the amount of the unrecaptured section 1250 gain. (10228) CAUTION Form 3800. An entry has not been made on Business, Farm, Fiduciary Passthrough, Partnership Passthrough, or S-Corporation Passthrough worksheet, Form 6765 - Research Credit section, Itemized deductions field for the portion of itemized deductions that apply to the entity. Itemized deductions have not been taken into account when calculating the entity's income for limiting the credit from Form 6765. (29889) • Form 114 Electronic Filing. No PIN number is required for Form 114, FBAR, filed through ProSystem fx Tax, as indicated on the PIN line on page 1 of Form 114. (24070) • Form 114 Electronic Filing. The Filer Signature Date has been populated automatically for the electronic file. A different date may be entered on 114 and 8938 - Foreign Assets worksheet, Form 114 Filer Information section, Date Signed by Filer -Override field. Future dates are not allowed by FinCEN. (24421) • Massachusetts. For the 2017 tax year taxpayers must file and make extension payments electronically if making a payment of $5,000 or more. As a substitute for an electronically filed extension, payment may be telefiled or filed on Massachusetts TaxConnect web site: mass.gov/masstaxconnect. Form M-4868 is no longer allowed if there is no amount due. (20712) . Massachusetts. The return due date and/or date filed are after April 17, 2018 and the return has a balance due and/or Schedule HC penalty amount due. No late payment interest or penalties have been requested. Taxpayers with a Schedule HC penalty may receive a notice of underpayment of tax due if late payment interest and penalties are not calculated on any Schedule HC penalty amount due if paid after April 17, 2018. Check your input and recalculate the return, if necessary. (20942) INFORMATIONAL EFTA00025625 Return Information • Schedule A. The state and local income tax deduction is greater than the general sales tax deduction calculation of $1,788. To force the general sales tax deduction, enter "Force sales tax deduction" on the Itemized Deductions worksheet, State and Local Sales Tax Information section, State and local taxes or sales taxes option field. (32549) . Schedule A. Total available income used in the sales tax deduction calculation is as follows: Form 1040, line 38 (adjusted gross income) Tax-exempt interest Nontaxable combat pay Nontaxable part of social security and railroad retirement benefits Nontaxable part of IRA, pension, or annuity distributions Additional nontaxable income 2017 total available income used in the sales tax deduction calculation (32563) $ 484,192 $ 1,941 $ 0 $ 0 $ 0 $ 0 $ 486,133 Schedule A. The IRS has not provided guidance on 2017 state overpayments as it relates to the Tax Cuts and Jobs Act's language on prepayments of tax. Schedule A, line 5 has not been limited to actual 2017 state income tax liability. To make adjustments or override this calculation, make entries on the Itemized Deductions worksheet, Taxes Paid section or Other Taxes Paid section with a Tax Code of "1". If the current interpretation is desired, this diagnostic should be ignored. (33663) • Form 1040. An overpayment is present in the return and all or part will be credited to next year's tax. Please review the return to make sure this is correct. (37513) • Electronic Filing. Electronic filing has been requested for this return. The IRS requires all negative numbers to print with minus signs when filing electronically. In this return, a request was made to print with parenthesis either on the Processing Options section of the Return Options worksheet or in Office Manager. This option was not used in this return. (30853) Form 1040. The Refund Attributable to Estimate Tax Paid in Following Year on the Other Income worksheet, Refunds of State and Local Income Taxes - Detail/IRS 1099-G section shows $3,021. There is a math discrepancy regarding this amount. Please review your entries on the Other Income worksheet, Refunds of State and Local Income Taxes - Detail/IRS 1099-G section and recalculate the return if necessary. (32267) EFTA00025626 Return Information Form 1040. The Refund Attributable to Estimate Tax Paid in Following Year on the Other Income worksheet, Refunds of State and Local Income Taxes - Detail/IRS 1099-G section shows $12,773. There is a math discrepancy regarding this amount. Please review your entries on the Other Income worksheet, Refunds of State and Local Income Taxes - Detail/IRS 1099-G section and recalculate the return if necessary. (32267) Form 1040. The full-year coverage box for health care has been checked on this return. If this is not the case, entries must be made on the Basic Data worksheet, General section, No health insurance for the entire year and claiming no exemptions field or the Health Coverage worksheet or the Employer Provided Health Insurance Offer and Coverage worksheet to calculate a shared responsibility payment or claim an exemption. Please make any necessary entries and recalculate the return. (38548) Form 1040. The filing status of married filing joint produced a tax liability that was lower than the estimated tax liability under the alternative filing status of married filing separate by $ 14,313. (31606) Electronic Filing. The following form has been prepared but is not available for electronic filing: Partnership Basis Limitation Worksheet. Please review the form's printed instructions for proper filing. (37054) Schedule A. Nondeductible miscellaneous deduction is $9 684. (31731) Schedule C. Input for the questions regarding filing Form(s) 1099 were left blank. The default answer "No" has been checked for question I and question J has been left blank. To change these answers, make an entry on the Business worksheet, General section, Payments made during the tax year that would require you to file Form(s) 1099 and/or Filed, or will file required Form(s) 1099 fields. (37706) Form 8582. A nonpassive activity with a prior year suspended passive loss has been entered. This loss has been applied against the activity's current net income, if any. Any unused carryover was then applied against other passive activities. (36505) Schedule SE. Schedule SE has not been prepared for the spouse because self-employment income is less than $400.00. If Schedule SE is desired, select Mandatory Printing on the Return Options worksheet, Form Printing Options section, Schedule SE (self-employment tax) field. (31108) EFTA00025627 Return Information Form 1116. Passive income and taxes have been included with the General Limitation category because the foreign taxes paid on the income (after allocation of expenses) exceeds the highest U.S. tax that can be imposed on the income. To prevent this high tax kickout treatment enter an "X" on the Foreign Tax Credit worksheet, Processing Options section, Prevent high tax kickout treatment field. (31558) Form 2210. The filing date hasn't been entered on the Penalties worksheet, Federal Late Payment Penalty and Interest section and the processing date of the return is after 04/17/18. The amount of 2210 penalty calculated may be understated. Please review return and recalculate if necessary. (37240) . Form 8582. One of the exceptions to filing Form 8582 has been met. Form 8582 has only been printed in the accountant's and taxpayer's copies of the return. (31220) . Form 8582-CR. 100 percent disposition of a passive activity has occurred and the disallowed passive credit from that activity is $ 16. (31777) Filing Status Comparison. The Form 2210 penalty has not been included in the calculation of the tax underpayment on the Filing Status Comparison Worksheet. (36333) Letters and Filing Instructions. Axcess Tax sequencing numbers will be considered as "(Y) include in letter." See Correspondence help for paragraph positioning. (34782) Depreciation. The option to prepare state -if-different depreciation report(s) has been selected by the entry on the Depreciation and Depletion Options and Overrides worksheet, Depreciation Options section, State -if-different depreciation report field. There are no state -if-different assets in this return and therefore the report(s) are not produced since they are identical to the federal depreciation report(s). (30940) Schedule E. A nonpassive partnership activity has been entered with no entry for self-employment income (loss). Please review and enter self-employment income (loss) on the Partnership Passthrough worksheet, General - Activity section, Net earnings from self-emp field, if applicable. (31410) Schedule E. A nonpassive partnership activity has been entered with no entry for self-employment income (loss). Please review and enter self-employment income (loss) on the Partnership Passthrough worksheet, General - Activity section, Net earnings from self-emp field, if applicable. (31410) EFTA00025628 Return Information Schedule E. A nonpassive partnership activity has been entered with no entry for self-employment income (loss). Please review and enter self-employment income (loss) on the Partnership Passthrough worksheet, General - Activity section, Net earnings from self-emp field, if applicable. (31410) Form 1116 AMT. Passive income and taxes have been included with the General Limitation category because the foreign taxes paid on the income (after allocation of expenses) exceeds the highest U.S. tax that can be imposed on the income. To prevent this high tax kickout treatment enter an "X" on the Foreign Tax Credit worksheet, Processing Options section, Prevent high tax kickout treatment - Form 1116AMT field. (31564) Electronic Filing. This return has qualified for electronic filing and the Practitioner PIN program has been elected to allow for paperless filing. Please review the return with the taxpayer, secure required signatures on Form 8879, and authorize the return to be released for transmission to the IRS. The Electronic Return Originator (ERO) should retain Form 8879. Do not submit unless requested to do so by the Internal Revenue Service. (31404) Direct Deposit. Bank information has been entered but is not being used on Forms 1040, 1040A, 1040EZ or 1040NR. (33628) Form 114 Electronic Filing. This FBAR return has qualified for electronic filing. If a printed copy of the FBAR is generated and electronic processing is completed, do not mail the printed copy of the return to the FinCEN. Form 114A should be signed and retained by the electronic return originator. (33981) Massachusetts. Form M-4868 has been locked with the passing of the due date. The amount paid with the extension has been included on Form 1 or Form 1-NR/PY. (30472) Massachusetts. Due to Massachusetts' multiple capital gain income, there may be some benefit overrides on the Taxes > Net Investment Income worksheet, Adjustments / Overrides section for 8960, Line 9b and state Form 8960 Lines 9 - 11 tax rates for to using the Tax (Form 8960) federal Form . (33214) Massachusetts Electronic Filing. The Massachusetts return has been selected for electronic filing. The state return will be included in the electronic file and transmitted to the MDOR. Form M-8453 must be signed by the taxpayer prior to transmitting the return. Do not mail Form M-8453 to the MDOR. Original Forms M-8453 are to be retained by the ERO for a period of three years from the date the return is filed. (31613) EFTA00025629 Return Information Massachusetts Electronic Filing. The following electronic funds withdrawal information has been selected for this return on the Basic Data worksheet > Direct Deposit/Electronic Funds Withdrawal section: Routing Number: Midi. Account Number: Account Type: Checking Payment Date: 10/12/18 Payment Amount: $2429 (31921) EFTA00025630 Federal Tax Comparison for Married Filing Joint and Separate Total Income Less: Adjustments Adjusted Gross Income Standard/ftemizedOmuctiom Exemptions Taxable Income Total Tax (regular & MIT) Less: Credits Add: Other Taxes Less: Earned Income Credit Less: Additional child tax credit Less: Payments (excludes ext.) Tax Underpayment/(Overpayment) MARRIED FILING JOINT Taxpayer Spouse Married Filing Separate Married Filing Joint 266,796. 314,241. 581,037. 581,037. 96,845. 96,845. 96,845. 169,951. 314,241. 484,192. 484,192. 125,755. 175,366. 301,121. 301,121. 6,318. 6,318. 37,878. 138,875. 176,753. 183,071. 40,143. 43,012. 83,155. 69,311. 24,005. 7,191. 31,196. 30,727. 40,929. 40,928. 81,857. 81,857. 23,219. 9,275. 32,494. 18,181. PRODUCED AN ESTIMATED SAVINGS OF 14,313. 712601 04-01-.7 EFTA00025631 Tax Return Carryovers to 2018 MME SCOTT G. BORGERSON & GHISLAINE MAXWELL Disallowing Form Description Originating Form Entity/ Activity SV Obi Amount 1116 GENERAL LIMITATION INC OVERALL FOREIGN SOURCE LOSS 1116 3,225. 1116 GENERAL LIMITATION INC C/O FROM 2015 1116 1. 1116 GENERAL LIMITATION INC C/O FROM 2017 1116 1,397. 1116AMT GENERAL LIMITATION INC C/O FROM 2017 1116 AMT 856. 3800 GENL BUS CR C/O OFFSET AMT FROM 2017 - INCR RESEARCH ACT (POST -2015 SB) 397. 3800 GENERAL BUSINESS CREDIT C/O FROM 2017 - INCREASED RESEARCH ACTS 3800 13. 6765 INCOME LIMITATION - CARGOMETRICS TECHNOLOGIES LLC SCH E P2 2 4,937. 8582CR OTHER PASSIVE ACTIVITY CREDIT 8582CR 16. 8801 MINIMUM TAX CREDIT 8801 4. ID Number 71254104-0I-17 EFTA00025632 Extension Information Report ID Humber. SCOTT G. BORGERSON & GHISLAINE MAXWELL Unit Extension form name Balance due shown on oxtension Amount Pao withextenson Due Date Unlocked FED FORM 4868 60,000. 60,000. 04/17/18 MA M 4868 15,000. 15,000. 04/17/18 717051 0441-17 EFTA00025633 Direct DeposIt/Deblt Report Name: SCOTT G. BORGERSON & GHISLAINE MAXWELL Unit Form Name of Financial Institution Account Type Routing Number Account Number Debit/Deposit Date Amount ;A 1 CITIZENS BANK CHECKING 211070175 DEBIT 10/12/18 2,429. ID Number: EFTA00025634 MAX4883.0 Input Override Report 10/12/2018 Worksheet: Extensions (Forms 4868 and 2350) Section: Automatic Extension (Form 4868) State tax liability - 0/R 37,294 Fed inc tax liab - 0/R 141,857 12,600 Worksheet: Payments Section: Federal Extension Payments 4868 extension payment - 0/R 60,000 Section: State Extension Payments Amount paid with extension 15,000 EFTA00025635 REVIEW 17I:DGC17I (TEMPLATE) Global Note 000821 04-0i-17 EFTA00025636 LANNELLO - 10/10/17 10:21AM INTERVIEW FORM C-2 PAYROLL SS 430.00 PAYROLL MEDICARE 100.00 530.00 WHERLIHY - 04/06/18 18:13 PM WORKSHEET PROFIT OR LOSS FROM BUS CONSULTING 7,530.00 0.00 7,530.00 0.00 XSANTILLAN - 10/05/16 11:18AM WORKSHEET ITEMIZED DEDUCTIONS 0.00 7,330.00 0.00 10.00 0.00 7,340.00 LANNELLO - 04/10/17 02:26PM INTERVIEW FORM A-2 FROM HUD 0.00 17,524.00 TIDEWOOD 7,132.00 15,468.00 MANCHESTER 12,631.00 0.00 ANGARA TRUST 7,133.00 0.00 26,896.00 32,992.00 LANNELLO - 04/10/17 01:34PM INTERVIEW FORM M-3 0.00 9,138.00 0.00 483.00 0.00 9,621.00 LANNELLO - 04/10/17 01:45PM INTERVIEW FORM M-2 $5,500 X 12 0.00 66,000.00 0.00 66,000.00 LANNELLO - 09/05/18 11:15 AM WORKSHEET PARTNERSHIP PASSTHROUGH LINE 5 LINE 11F 673.00 0.00 5,059.00 0.00 5,732.00 0.00 List 000901 04-01.17 EFTA00025637 LANNELLO - 04/13/18 15:44 PM WORKSHEET STATE ESTIMATED TAX PAY GM SB 12,773.00 3,021.00 0.00 0.00 15,794.00 0.00 WHERLIHY - 10/04/18 14:33 PM WORKSHEET PARTNERSHIP PASSTHROUGH INT EXP TO US OBS 48,770.00 -7,622.00 0.00 0.00 41,148.00 0.00 List 000901 04-0i-17 EFTA00025638 2017 Return Summary SCOTT G. BORGERSON & GHISLAINE MAXWELL FEDERAL MASSACHUSETTS ADJUSTED GROSS INCOME 484,192. 656,774. ITEMIZED OR STANDARD DEDUCTION -301,121. 0. EXEMPTIONS 0. -9,800. TAXABLE INCOME 183,071. 646,974. TAX 16,076. 39,583. ALTERNATIVE MINIMUM TAX 53,235. SELF-EMPLOYMENT TAX 22,914. NET INVESTMENT INCOME TAX 7,813. INCOME TAX WITHHELD 0. 0. ESTIMATED TAX PAID -81,857. -22,294. EXTENSION PAYMENT(S) -60,000. -15,000. UNDERPAYMENT PENALTY 81. 140. AMOUNT OVERPAID 41,819. AMOUNT DUE <REFUND> 0. 2,429. AMOUNT OF REFUND CREDITED TO NEXT YEAR 41,738. 0. ADDITIONAL INFORMATION: FEDERAL TAX BRACKET AVERAGE TAX RATE - 8.78% MARGINAL RATE OF ORDINARY INCOME - 10% MARGINAL RATE OF LT CAPITAL GAIN - 15% 776310 C“.01-17 EFTA00025639 2017 Return Summary SCOTT G. BORGERSON & GHISLAINE MAXWELL RESIDENCY FILING STATUS NUMBER OF DEPENDENTS E-FILE REQUESTED FEDERAL FULL YEAR MARRIED -JOINT 1 YES MASSACHUSETTS FULL YEAR JOINT 1 YES DUE DATE 04/17/2018 04/17/2018 EXTENDED DUE DATE 10/15/2018 10/15/2018 DIRECT DEPOSIT N/A NO ELECTRONIC WITHDRAWAL N/A YES DATE CALCULATED 10/12/2018 10/12/2018 TIME CALCULATED 10:42:28 10:42:28 RELEASE VERSION 2017.04030 2017.04030 EXPORT VERSION 2017.04030 2017.04030 DATE EXPORTED 10/12/2018 10/12/2018 TIME EXPORTED 10:43:46 10:43:46 DATE EXTENSION EXPORTED 04/16/2018 04/16/2018 TIME EXTENSION EXPORTED 17:32:46 17:32:46 776310 04.01.1) EFTA00025640 ELECTRONIC FILING STATUS REPORT TAXING AUTHORITY RETURN STATUS ELECTRONIC FILING STATUS DATE EXPORTED FEDERAL QUALIFIED READY TO RELEASE BY CUSTOMER 10/12/2018 FEDERAL 4868 PREV EXPORTEDACCEPTED 04/16/2018 FORM 114 GHISLAI20170001 QUALIFIED 10/12/2018 MASSACHUSETTS QUALIFIED READY TO RELEASE BY CUSTOMER 10/12/2018 MASSACHUSETTS EXTENSION PREV EXPORTEDACCEPTED 04/16/2018 778131 04.01.17 EFTA00025641 DGC ACCOUNTING • TAX• ADVISORY SCOTT G. BORGERSON & GHISLAINE MAXWELL C/O DGC, 150 PRESIDENTIAL WAY APT. NO. 510 WOBURN, MA 01801 DEAR SCOTT & GHISLAINE: ENCLOSED ARE YOUR 2017 INCOME TAX RETURNS, AS FOLLOWS... 2017 U.S. INDIVIDUAL INCOME TAX RETURN 2017 FEDERAL REPORT OF FOREIGN BANK AND FINANCIAL ACCOUNTS 2017 MASSACHUSETTS INDIVIDUAL INCOME TAX RETURN FORM(S) 114, REPORT OF FOREIGN BANK AND FINANCIAL ACCOUNTS, WILL BE ELECTRONICALLY FILED WITH THE FINCEN. WE PREPARED THE RETURNS FROM INFORMATION YOU FURNISHED US WITHOUT VERIFICATION. UPON EXAMINATION OF THE RETURNS BY TAXING AUTHORITIES, REQUESTS MAY BE MADE FOR UNDERLYING DATA. WE THEREFORE RECOMMEND THAT YOU PRESERVE ALL RECORDS WHICH YOU MAY BE CALLED UPON TO PRODUCE IN CONNECTION WITH SUCH POSSIBLE EXAMINATIONS. VERY TRULY YOURS, LAURA K. BAROOSHIAN DICICCO, GULMAN & COMPANY LLP 150 Presidential Way. Suite 510. Woburn, MA 01801 781.937.5300 dgccpa.com EFTA00025642 2017 TAX RETURN FILING INSTRUCTIONS U.S. INDIVIDUAL INCOME TAX RETURN FOR THE YEAR ENDING DECEMBER 31, 2017 PREPARED FOR: SCOTT G. BORGERSON & GHISLAINE MAXWELL C/O DGC, 150 PRESIDENTIAL WAY APT. NO. 510 WOBURN, MA 01801 PREPARED BY: DICICCO, GULMAN & COMPANY, LLP 150 PRESIDENTIAL WAY, SUITE 510 WOBURN, MA 01801 AMOUNT OF TAX: TOTAL TAX 100,038 LESS: PAYMENTS AND CREDITS $ 141.857 PLUS: INTEREST AND PENALTIES $ 81 OVERPAYMENT $ 41,738 OVERPAYMENT: CREDITED TO YOUR ESTIMATED TAX $ 41,738 REFUNDED TO YOU $ 0 MAKE CHECK PAYABLE TO: NOT APPLICABLE MAIL TAX RETURN AND CHECK (IF APPLICABLE) TO: THIS RETURN HAS BEEN PREPARED FOR ELECTRONIC FILING AND THE PRACTITIONER PIN PROGRAM HAS BEEN ELECTED. PLEASE SIGN AND RETURN FORM 8879 TO OUR OFFICE. WE WILL THEN TRANSMIT YOUR RETURN ELECTRONICALLY TO THE IRS. RETURN MUST BE MAILED ON OR BEFORE: RETURN FEDERAL FORM 8879 TO US BY OCTOBER 15, 2018. SPECIAL INSTRUCTIONS: IN ORDER FOR US TO ELECTRONICALLY FILE THE ABOVE RETURNS WE MUST HAVE WRITTEN AUTHORIZATION FROM YOU. WE ARE ENCLOSING A U.S. FORM 8879 AND MA FORM M-8453, WHICH YOU MUST SIGN TO AUTHORIZE THE E- FILING OF YOUR TAX RETURNS. EACH AUTHORIZATION FORM SHOULD BE SIGNED AND RETURNED TO OUR OFFICE AS SOON AS POSSIBLE BY POSTAL SERVICE, E-MAIL, OR FAX. THE STATUS OF YOUR 2018 INDIVIDUAL ESTIMATED TAXES FOR THE FOURTH QUARTER WILL BE DETERMINED AT A LATER DATE. EFTA00025643 2017 TAX RETURN FILING INSTRUCTIONS REPORT OF FOREIGN BANK AND FINANCIAL ACCOUNTS PREPARED FOR: SCOTT G. BORGERSON & GHISLAINE MAXWELL C/O DGC, 150 PRESIDENTIAL WAY APT. NO. 510 WOBURN, MA 01801 PREPARED BY: DICICCO, GULMAN & COMPANY, LLP 150 PRESIDENTIAL WAY, SUITE 510 WOBURN, MA 01801 FORM MUST BE FILED ON OR BEFORE: RETURN FORM(S) 114A TO US ON OR BEFORE OCTOBER 15, 2018. SPECIAL INSTRUCTIONS: THE SPOUSE'S FORM 114 HAS BEEN PREPARED FOR ELECTRONIC FILING. PLEASE SIGN, DATE, AND RETURN FORM 114A TO OUR OFFICE. WE WILL THEN TRANSMIT THE SPOUSE'S FORM TO THE FINCEN. EFTA00025644 Tentative Credit for Prior Year Minimum Tax Name(s) SCOTT G. BORGERSON & GHISLAINE MAXWELL Social security number Part! Net Minimum Tax on Exclusion Items 1 Combine lines 1, 6 and 10 of your 2017 Form 6251 2 Enter adjustments and preferences treated as exclusion items 3 Minimum tax credit net operating loss deduction 4 Combew lines 1, 2, and 3. If more than zero OR you filed Form 2555 for 2017, go to line 5. If zero or less AND you did not file Form 2555 for 2017. enter 0 here and on line 15 and go to Part II. 5 Enter $84,500 if maMed filing jointly or qualifying widow(er) for 2017; $54,300 if single or head of household for 2017; or $42,250 if married filing separately for 2017 8 Enter $180,900 if maMed filing jointly or qualifying widow(er) for 2017; $120,700 if single or head of household for 2017; or $80,450 if married filing separately for 2017 7 Subtract line 6 from line 4. If zero or less. enter -0- here and on line 8 and go to line 9 8 Multiply line 7 by 25% (.25) 9 Subtract line 8 from line 5. If zero or less, enter 4} 10 Subtract line 9 from line 4. If zero or less, enter 41 here and on line 15 and go to Part II 11 • If you filed Form 2555 for 2017, enter the amount from line 6 of the Foreign Earned Income Tax Worksheet. • If for 2017 you reported capital gain distributions directly on Form 1040, line 13; you reported qualified dividends on Form 1040. line 9b; or had a gain on both lines 15 and 16 of Schedule D (Form 1040), complete Part III and enter the amount from line 55 here. • All others: If line 10 is $187,800 or less ($93,900 or less if married filing separately for 2017), multiply line 10 by 28% (.26). Otherwise, multiply line 10 by 28% (.28) and subtract $3,758 ($1,878 if married filing separately for 2017) from the result 12 Minimum tax foreign tax credit on exclusion items 13 Tentative minimum tax on exclusion items. Subtract line 12 from line 11 14 Enter the amount from your 2017 Form 8251, line 34 15 Net minimum tax on exclusion items. Subtract line 14 from line 13. If zero or less. enter A• 1 177 959. 283 769. 2 3 4 461 728. 5 84 500. 6 7 8 9 10 160,900. 300,828. 75,207. 9,293. 452 435. 11 69 852. 12 13 14 541. 69 311. 16 076. 15 53 235. Part II Tentative Minimum Tax Credit 16 Enter the amount from your 2017 Form 8251, line 35 17 Enter the amount from line 15 above 18 Subtract line 17 from line 16. If less than zero, enter as a negative amount 19 2017 minimum tax credit carryforward. Enter the amount from your 2017 Form 8801, line 26 20 Enter the 2017 unallowed qualified electric vehicle credit 21 Tentative minimum tax credit for 2018. Combine lines 18, 19, and 20 Lines 22 through 28 do not apply. 18 17 18 19 20 21 53 235. 53 235. 0. 4. 4. 719941 10-3047 EFTA00025645 SCOTT G. BORGERSON & GHISLAINE MAXWELL Page 2 Part Ill I Tax Computation Using Maximum Capital Gains Rates 27 Enter the amount from line 10. If you filed Form 2555 or 2555.EZ for 2017. enter the amount from line 3 of the worksheet in the instructions 28 Enter the amount from line 6 of your 2017 Qualified Dividends and Capital Gain Tax Worksheet, or the amount from line 13 of your 2017 Schedule D Tax Worksheet If you figured your 2017 tax using the 2017 Qualified Dividends and Capital Gain Tax Worksheet, skip line 29 and enter the amount from line 28 on line 30. Otherwise, go to line 29. 29 Enter the amount from line 19 of your 2017 Schedule D form 1040) 30 Add lines 28 and 29, and enter the smaller of that result or the amount from line 10 of your 2017 Schedule D Tax Worksheet 31 Enter the smaller of line 27 or line 30 32 Subtract line 31 from line 27 33 If line 32 Is $187,800 or less ($93,900 or less if married filing separately for 2017). multiply line 32 by 26% (.26). Otherwise. multiply line 32 by 28% (.28) and subtract 53,756 ($1,878 if married filing separately for 2017) from the result. ► 34 Enter: • $75.900 if married filing jointly or qualifying widow(er) for 2017, • $37.950 if single or married filing separately for 2017, or • $50.800 if head of household for 2017. 35 Enter the amount from line 7 of your 2017 Qualified Dividends and Capital Gain Tax Worksheet, or the amount from line 14 of your 2017 Schedule D Tax Worksheet, whichever applies. If you did not complete either worksheet, enter the amount from 2017 Form 1040. line 43; but not less than 0. 36 Subtract line 35 from line 34. If zero or less, enter 0. 37 Enter the smaller of line 27 or line 28 38 Enter the smaller of line 36 or line 37 39 Subtract line 38 from line 37 40 Enter. • $418,400 if single • $235,350 if married filing separately • $470,700 if married filing jointly or qualifying widow(er) • $444,550 if head of household 41 Enter the amount from line 36 42 Enter the amount from line 7 of your 2017 Qualified Dividends and Capital Gain Tax Worksheet or the amount from line 19 of the Schedule D Tax Worksheet, whichever applies (as figured for the regular tax). If you did not complete either worksheet for the regular tax, enter the amount from 2017 Form 1040, line 43; but not less than 43 Add lines 41 and 42 44 Subtract line 43 from line 40, but not less than 41. 45 Enter the smaller of line 39 or line 44 46 Multiply line 45 by 15%(.15) ► 47 Add lines 38 and 45 If lines 47 and 28 are the same, skip lines 48 through 62 and go to line 63 Othenvlse, go to line 48. 48 Subtract line 47 from line 37 49 Multiply line 48 by 20% (.20) ► If line 29 Is zero or blank, skip lines 60 through 52 and go to line 53. Otherwise, go to Ilne 60. 50 Add lines 32. 47. and 48 51 Subtract line 50 from line 27 52 Multiply line 51 by 25% (.25) ► 53 Add lines 33. 46. 49, and 52 54 If line 27 is $187,800 or less ($93,900 or less if married filing separately for 2017), multiply line 27 by 26% (.26). Otherwise, multiply line 27 by 28% (.28) and subtract $3,756 ($1,878 if married filing separately for 2017) from the result. 55 Enter the smaller of line 53 or line 64 here and on line 11. If you filed Form 2555 or 2ggris7 to 2017, do not enter this amount on line 11. Instead. enter it on line 4 of the worksheet. 27 28 29 452,435. 330,869. 30 31 32 33 34 35 36 37 38 39 330,869. 330,869. 121,566. 31,607. 75,900. 40 41 42 43 44 45 75,900. 330,869. 75,900. 254,969. 470,700. 75,900. 46 47 48 49 75,900. 394,800. 254,969. 38,245. 330,869. 50 51 52 53 54 55 69,852. 122,926. 69,852. 9942 .e[- EFTA00025646 Worksheet for Adjusting the Basis of a Partner's Interest in the Partnership (Keep for your records.) Name of Entity: CARGOMETRICS TECHNOLOGIES LLC ON: 90 0907396 1. Your adjusted basis at the end of the prior year. Do not enter less than zero. Enter -0- if this is your first tax year 1. 42,075. Increases: 2. Money and your adjusted basis in property contributed to the partnership less the associated liabilities (but not less than zero) 2. 3. Your increased share of or assumption of partnership liabilities (Subtract your share of liabilities shown in Item K of your 2016 Schedule K-1 from your share of liabilities shown in Item K of your 2017 Schedule K•1 and add the amount of any partnership liabilities you assumed during the tax year) (but not less than zero) 3. 4. Your share of the partnership's income or gain (Including tax-exempt income) reduced by any amount included in interest income with respect to the credit to holders of clean renewable energy bonds 4. 9 . 5. My gain recognized this year on contributions of property. Do not include gain from transfer of liabilities 5. 6. Your share of the excess of the deductions for depletion (other than oil and gas depletion) over the basis of the property subject to depletion 8. Decreases: 7. Withdrawals and distributions of money and the adjusted basis of property distributed to you from the partnership. Do not include the amount of property distributions included in the partner's income (taxable income) 7. Caution: A distribution may be taxable if the amount exceeds your adjusted basis of your partnership interest immediately before the distribution. 8. Your decreased share of partnership liabilities and any decrease in your individual liabilities because they were assumed by the partnership. (Subtract your share of liabilities shown in item K of your 2017 Schedule K-1 from your share of liabilities shown in item K of your 2016 Schedule K-1 and add the amount of your individual liabilities that the partnership assumed during the tax year (but not less than zero)) 9. Your share of the partnership's nondeductible expenses that are not capital expenditures 9. 12. 10. Your share of the partnership's losses and deductions (including capital losses). However, include your share of the partnership's section 179 expense deduction for this year even if you cannot deduct all of it because of limitations 10. 21,896. 11. The amount of your deduction for depletion of any partnership oil and gas property, not to exceed your allocable share of the adjusted basis of that property 11. 12. Your adjusted basis in the partnership at end of this tax year. (Add lines 1 through 6 and subtract Ines 7 through 11 from the total. If zero or less, enter -0-.) 12. Caution: The deduction for your share of the partnership's losses and deductions is limited to your adjusted basis in your partnership interest. If you entered zero on line 12 and the amount figured for line 12 was less than zero, a portion of your share of the partnership losses and deductions may not be deductible. 20,176. 719061 Q441-17 EFTA00025647 Worksheet for Adjusting the Basis of a Partner's Interest in the Partnership (Keep for your records.) Name ofEntitc ALPHAKEYB MILLENNIUM FUND. L.L.C. at 27-5238213 1. Your adjusted basis at the end of the prior year. Do not enter less than zero. Enter .0- if this is your first tax year 1. 670,206. Increases: 2. Money and your adjusted basis in property contributed to the partnership less the associated liabilities (but not less than zero) 2. 3. Your increased share of or assumption of partnership liabilities (Subtract your share of liabilities shown in Item K of your 2016 Schedule K-1 from your share of liabilities shown in Item K of your 2017 Schedule K•1 and add the amount of any partnership liabilities you assumed during the tax year) (but not less than zero) 3. 4. Your share of the partnership's income or gain (Including tax-exempt income) reduced by any amount included in interest income with respect to the credit to holders of clean renewable energy bonds 4. 135,947. 5. My gain recognized this year on contributions of property. Do not include gain from transfer of liabilities 5. 6. Your share of the excess of the deductions for depletion (other than oil and gas depletion) over the basis of the property subject to depletion 6. Decreases: 7. Withdrawals and distributions of money and the adjusted basis of property distributed to you from the partnership. Do not include the amount of property distributions included in the partner's income (taxable income) 7. Caution: A distribution may be taxable if the amount exceeds your adjusted basis of your partnership interest immediately before the distribution. 8. Your decreased share of partnership liabilities and any decrease in your individual liabilities because they were assumed by the partnership. (Subtract your share of liabilities shown in item K of your 2017 Schedule K-1 from your share of liabilities shown in item K of your 2016 Schedule K-1 and add the amount of your individual liabilities that the partnership assumed during the tax year (but not less than zero)) & 9. Your share of the partnership's nondeductible expenses that are not capital expenditures 9. 25. 10. Your share of the partnership's losses and deductions (including capital losses). However, include your share of the partnership's section 179 expense deduction for this year even if you cannot deduct all of it because of limitations SEE STATEMENT 1 10. 11. The amount of your deduction for depletion of any partnership oil and gas property. not to exceed your allocable share of the adjusted basis of that property 11. 12. Your adjusted basis in the partnership at end of this tax year. (Add lines 1 through 6 and subtract Ines 7 through 11 from the total. If zero or less, enter .0-.) Caution: The deduction for your share of the partnership's losses and deductions is limited to your adjusted basis in your partnership interest. If you entered zero on line 12 and the amount figured for line 12 was less than zero, a portion of your share of the partnership losses and deductions may not be deductible. 92,880. 12. 713,248. 719061 Q441-17 EFTA00025648 Worksheet for Adjusting the Basis of a Partner's Interest in the Partnership (Keep for your records.) Name of Entity: CARGOMETRI CS COMPASS FUND LP LI\ 37 1791864 1. Your adjusted basis at the end of the prior year. Do not enter less than zero. Enter -0- if this is your first tax year 1. 1,006,719. Increases: 2. Money and your adjusted basis in property contributed to the partnership less the associated liabilities (but not less than zero) 2. 3. Your increased share of or assumption of partnership liabilities (Subtract your share of liabilities shown in Item K of your 2016 Schedule K-1 from your share of liabilities shown in Item K of your 2017 Schedule K.1 and add the amount of any partnership liabilities you assumed during the tax year) (but not less than zero) 3. 4. Your share of the partnership's income or gain (Including tax-exempt income) reduced by any amount included in interest income with respect to the credit to holders of clean renewable energy bonds 4. 11,113. 5. My gain recognized this year on contributions of property. Do not include gain from transfer of liabilities 5. 6. Your share of the excess of the deductions for depletion (other than oil and gas depletion) over the basis of the property subject to depletion 6. Decreases: 7. Withdrawals and distributions of money and the adjusted basis of property distributed to you from the partnership. Do not include the amount of property distributions included in the partner's income (taxable income) 7. Caution: A distribution may be taxable if the amount exceeds your adjusted basis of your partnership interest immediately before the distribution. 8. Your decreased share of partnership liabilities and any decrease in your individual liabilities because they were assumed by the partnership. (Subtract your share of liabilities shown in item K of your 2017 Schedule K-1 from your share of liabilities shown in item K of your 2016 Schedule K-1 and add the amount of your individual liabilities that the partnership assumed during the tax year (but not less than zero)) 9. Your share of the partnership's nondeductible expenses that are not capital expenditures 9. 10. Your share of the partnership's losses and deductions (including capital losses). However, include your share of the partnership's section 179 expense deduction for this year even if you cannot deduct all of it because of limitations 10. 11. The amount of your deduction for depletion of any partnership oil and gas property. not to exceed your allocable share of the adjusted basis of that property 11. 12. Your adjusted basis in the partnership at end of this tax year. (Add lines 1 through 6 and subtract Ines 7 through 11 from the total. If zero or less, enter 8-) 12. Caution: The deduction for your share of the partnership's losses and deductions is limited to your adjusted basis in your partnership interest. If you entered zero on line 12 and the amount figured for line 12 was less than zero, a portion of your share of the partnership losses and deductions may not be deductible. 22,442. 995,390. 719061 0441-17 EFTA00025649 ALTERNATIVE MINIMUM TAX Worksheet for Adjusting the Basis of a Partner's Interest in the Partnership (Keep for your records.) Name of Entity: CARGOMETRICS TECHNOLOGIES LLC ON: 90 0907396 1. Your adjusted basis at the end of the prior year. Do not enter less than zero. Enter -0- if this is your first tax year Increases: 2. Money and your adjusted basis in property contributed to the partnership less the associated liabilities (but not less than zero) 3. Your increased share of or assumption of partnership liabilities (Subtract your share of liabilities shown in Item K of your 2016 Schedule K-1 from your share of liabilities shown in Item K of your 2017 Schedule K•1 and add the amount of any partnership liabilities you assumed during the tax year) (but not less than zero) 1. 42,075. 2. 0 . 3. 4, Your share of the partnership's income or gain (Including tax-exempt income) reduced by any amount included in interest income with respect to the credit to holders of clean renewable energy bonds 4. 9. 5. My gain recognized this year on contributions of property. Do not include gain from transfer of liabilities 5. 0 . 6. Your share of the excess of the deductions for depletion (other than oil and gas depletion) over the basis of the property subject to depletion 8. Decreases: 7. Withdrawals and distributions of money and the adjusted basis of property distributed to you from the partnership. Do not include the amount of property distributions included in the partner's income (taxable income) 7. Caution: A distribution may be taxable if the amount exceeds your adjusted basis of your partnership interest immediately before the distribution. 8. Your decreased share of partnership liabilities and any decrease in your individual liabilities because they were assumed by the partnership. (Subtract your share of liabilities shown in item K of your 2017 Schedule K-1 from your share of liabilities shown in item K of your 2016 Schedule K-1 and add the amount of your individual liabilities that the partnership assumed during the tax year (but not less than zero)) 9, Your share of the partnership's nondeductible expenses that are not capital expenditures 9. 12. 10. Your share of the partnership's losses and deductions (including capital losses). However, include your share of the partnership's section 179 expense deduction for this year even if you cannot deduct all of it because of limitations 10. 21,896. it The amount of your deduction for depletion of any partnership oil and gas property, not to exceed your allocable share of the adjusted basis of that property 11. 12. Your adjusted basis in the partnership at end of this tax year. (Add lines 1 through 6 and subtract Ines 7 through 11 from the total. If zero or less, enter .0•.) 12. Caution: The deduction for your share of the partnership's losses and deductions is limited to your adjusted basis in your partnership interest. If you entered zero on line 12 and the amount figured for line 12 was less than zero, a portion of your share of the partnership losses and deductions may not be deductible. 20,176. 719061 Q441-17 EFTA00025650 ALTERNATIVE MINIMUM TAX Worksheet for Adjusting the Basis of a Partner's Interest in the Partnership (Keep for your records.) Name ofEntitc ALPHAKEYS MILLENNIUM FUND. L.L.C. at 27-5238213 1. Your adjusted basis at the end of the prior year. Do not enter less than zero. Enter -0- if this is your first tax year 1. 670,208. Increases: 2. Money and your adjusted basis in property contributed to the partnership less the associated liabilities (but not less than zero) 2. 0 . 3. Your increased share of or assumption of partnership liabilities (Subtract your share of liabilities shown in Item K of your 2016 Schedule K-1 from your share of liabilities shown in Item K of your 2017 Schedule K•1 and add the amount of any partnership liabilities you assumed during the tax year) (but not less than zero) , 3. 4. Your share of the partnership's income or gain (Including tax-exempt income) reduced by any amount included in interest income with respect to the credit to holders of clean renewable energy bonds 4. 135,947. 5. My gain recognized this year on contributions of property. Do not include gain from transfer of liabilities 5. 0 6. Your share of the excess of the deductions for depletion (other than oil and gas depletion) over the basis of the property subject to depletion 6. Decreases: 7. Withdrawals and distributions of money and the adjusted basis of property distributed to you from the partnership. Do not include the amount of property distributions included in the partner's income (taxable income) 7. Caution: A distribution may be taxable if the amount exceeds your adjusted basis of your partnership interest immediately before the distribution. 8. Your decreased share of partnership liabilities and any decrease in your individual liabilities because they were assumed by the partnership. (Subtract your share of liabilities shown in item K of your 2017 Schedule K-1 from your share of liabilities shown in item K of your 2016 Schedule K-1 and add the amount of your individual liabilities that the partnership assumed during the tax year (but not less than zero)) & 9. Your share of the partnership's nondeductible expenses that are not capital expenditures 9. 25. 10. Your share of the partnership's losses and deductions (including capital losses). However, include your share of the partnership's section 179 expense deduction for this year even if you cannot deduct all of it because of limitations SEE STATEMENT 2 10. ft The amount of your deduction for depletion of any partnership oil and gas property. not to exceed your allocable share of the adjusted basis of that property 11. 12. Your adjusted basis in the partnership at end of this tax year. (Add lines 1 through 6 and subtract Ines 7 through 11 from the total. If zero or less, enter .0-.) Caution: The deduction for your share of the partnership's losses and deductions is limited to your adjusted basis in your partnership interest. If you entered zero on line 12 and the amount figured for line 12 was less than zero, a portion of your share of the partnership losses and deductions may not be deductible. 92,881. 12. 713,249. 719061 Q441-17 EFTA00025651 ALTERNATIVE MINIMUM TAX Worksheet for Adjusting the Basis of a Partner's Interest in the Partnership (Keep for your records.) Name of Entity: CARGOMETRICS COMPASS FUND LP LI\ 37 1791864 1. Your adjusted basis at the end of the prior year. Do not enter less than zero. Enter -0- if this is your first tax year Increases: 2. Money and your adjusted basis in property contributed to the partnership less the associated liabilities (but not less than zero) 3. Your increased share of or assumption of partnership liabilities (Subtract your share of liabilities shown in Item K of your 2016 Schedule K-1 from your share of liabilities shown in Item K of your 2017 Schedule K.1 and add the amount of any partnership liabilities you assumed during the tax year) (but not less than zero) 1. 1,006,719. 2. 0. 3. 4. Your share of the partnership's income or gain (Including tax-exempt income) reduced by any amount included in interest Income with respect to the credit to holders of clean renewable energy bonds 4. 11,113. 5. My gain recognized this year on contributions of property. Do not include gain from transfer of liabilities 5. 0 6. Your share of the excess of the deductions for depletion (other than oil and gas depletion) over the basis of the property subject to depletion 6. Decreases: 7. Withdrawals and distributions of money and the adjusted basis of property distributed to you from the partnership. Do not include the amount of property distributions included in the partner's income (taxable income) 7. Caution: A distribution may be taxable if the amount exceeds your adjusted basis of your partnership interest immediately before the distribution. 8. Your decreased share of partnership liabilities and any decrease in your individual liabilities because they were assumed by the partnership. (Subtract your share of liabilities shown in item K of your 2017 Schedule K-1 from your share of liabilities shown in item K of your 2016 Schedule K-1 and add the amount of your individual liabilities that the partnership assumed during the tax year (but not less than zero)) 9. Your share of the partnership's nondeductible expenses that are not capital expenditures 9. 10. Your share of the partnership's losses and deductions (including capital losses). However, include your share of the partnership's section 179 expense deduction for this year even if you cannot deduct all of it because of limitations 10. ft The amount of your deduction for depletion of any partnership oil and gas property. not to exceed your allocable share of the adjusted basis of that property 11. 12. Your adjusted basis in the partnership at end of this tax year. (Add lines 1 through 6 and subtract Ines 7 through 11 from the total. If zero or less, enter -0-.) 12. Caution: The deduction for your share of the partnership's losses and deductions is limited to your adjusted basis in your partnership interest. If you entered zero on line 12 and the amount figured for line 12 was less than zero, a portion of your share of the partnership losses and deductions may not be deductible. 22,442. 995,390. 719061 0441-17 EFTA00025652 SCOTT G. BORGERSON & GHISLAINE MAXWELL PARTNERSHIP BASIS WKST DECREASES IN BASIS STATEMENT 1 ALPHAKEYS MILLENNIUM FUND, L.L.C. DESCRIPTION AMOUNT FTC 673. INCLUDED IN BASIS WORKSHEET, LINE 10 673. AMT PARTNERSHIP BASIS WORKSHEET DECREASES IN BASIS STATEMENT 2 ALPHAKEYS MILLENNIUM FUND, L.L.C. DESCRIPTION AMOUNT FTC 673. INCLUDED IN BASIS WORKSHEET, LINE 10 673. STATEMENT(S) 1, 2 EFTA00025653 FINANCIAL CRIMES ENFORCEMENT NETWORK BSA E-Filing - Report of Foreign Bank and Financial Accounts (FBAR) GHISLAI20170001 Filing Name GHISLAINE MAXWELL Submission Type NEW PIN NOT REQUIRED FinCEN Form 114 Check here if this report Is submitted by an authorized third party, and complete the 3rd party preparer section on page one of the report. The E-tile system will auto complete item 46. NOTE: The FBAR must be received by the Department of the Treasury on or before April 17, 2018. An automatic extension to October 15.2018 is available. This report filed late for the following reason (Check only one): a. Q Forgot to file b. Q Dld not know that I had to file c. Q Thought account balance was below reporting threshold d. Q Did not know that my account qualified as foreign e. Q Account statement not received in time f. Q Account statement lost (Replacement requested) g. Q Late receiving missing required account information h. Q Unable to obtain joint spouse signature in time Unable to access BSA E.filing system z. Q Other (please provide explanation below) 723151 08.21-17 EFTA00025654 FinCEN Form 114 Part I Filer information REPORT OF FOREIGN BANK AND FINANCIAL ACCOUNTS Do NOT filo with your Federal Tax Return GHISLAI20170001 1 This report is for calendar year ended 12/31 2017 Amended 2 Type of filer a 1=1 Individual b O Partnershp c Corporation d O Consolidated e 0 Fiduciary or other • Enter type 3 U.S. Taxpayer Identification Number If filer has no U S Identification 3a TIN type 4 Foreign identification (Complete only it item 3 is not applicable) 5 Individuals date of birth MWDD/YYYY SSN/ITIN a Type: Q Passport Q Foreign TIN 0 Other ON b Number c Country of Issue number complete item 4 6 Last name or organization name MAXWELL ?First name GHISLAINE 8 Middle Initial 8a Suffix 9 Mailing address (number. street, and apt. or suite no.) C/O DGC 150 PRESIDENTIAL WAY APT. NO. 510 10 City WOBURN 11 State MA 12 ZIP/Postal Code 01801 13 Country USA 14 a) Does the filer have a financial interest in 25 or more financial accounts? Yes Q Enter number of accounts Do not complete Past II or Part III, but maintain records of the information. No W b) Does the filer have signature authority over but no financial interest in 25 or more financial accounts? Yes Q Enter number of accounts Comp. Part IV, items 34 through 43 for each person on whose behalf the filer has sign. authority. No DC I Part llJ Information on financial account(s) owned separately 15 Maximum value of account during calendar year 15a Amount 16 Type of account a0 Bank bO Securities cO Other • Enter type below unknown 282,451. I I 17 Name of financial institution in which account is held BARCLAYS 18 Account number or other designation 19 Mailing address (number, street. apt. or suite no.) of financial institution in which account is held 137 BROMPTION ROAD KNIGHTSBRIDGE 20 City LONDON 21 State. if known 22 Fore