Sovereign_Node_Go Tax Preparer v4.2 (--secure-irs) • PCID: pcid:sha256:0920773e8f8b906335f9154ae5bf382a

U.S. INDIVIDUAL INCOME TAX RETURN & ROTH EARMARK WORKSHEET

Tax Year 2026 • Form 1040 + Form 8949 + Schedule D + Schedule C + April 15th Roth IRA Qualification

Generated by tax.pqr.info (Sovereign_Node_Go Tax Preparer v4.2 (39.mh April 15th Backup + AI-tax-agent) [--secure-irs Handshake Active]) • 2026-10-30T16:40:54Z

SECTION 1: TAXPAYER & FILING STATUS INFORMATION

Taxpayer Name: Alan W. Phipps	TIN / SSN: *--408A
Filing Status: Single	Dependents: 0
Address: Sovereign Mesh Operations Node, Anchorage / Sovereign Cloud, AK 99501

SECTION 2: IRS FORM 8949 & SCHEDULE D (SHORT-TERM CAPITAL GAINS & TRADING FRICTION)

Description / Asset	Source Sleeve	Holding Period	Gross Gain	Gas/Slip/Exch Adj	Net Capital Gain
Schwab ...596 & Linked Schwab Crypto Realized/Liquidation Surplus	SCHWAB_596_AND_CRYPTO	SHORT_TERM (Box A/B)	$212.20	-$0.00	$212.20
39.MH_APEX1_NODE (SOVEREIGN_NODE_INFRA_AND_AE_EXP) — TAX-GAIN-39.MH_APEX1_NODE-1792708910	SOVEREIGN_NODE_INFRA_AND_AE_EXP	SHORT_TERM (Box A/B)	$48.50	-$1.00	$47.50
Schedule D Totals			$260.70	-$1.00	$259.70

SECTION 3: IRS SCHEDULE C (SOVEREIGN NODE INFRASTRUCTURE & OPERATING EXPENSES)

Hosting Fees (Cloud / Domain / Colocation):	-$12.00	Server Fees (Baremetal / GPU / NPU Nodes):	-$15.00
Shipping Expenses (Hardware / Cluster Transport):	-$4.50	Internet Bills (Dedicated Fiber / Mesh ISP):	-$8.00
Cell Phone Bills (Mobile PWA Auth & Telemetry):	-$6.00	Total Schedule C Operating Deductions:	-$45.50

SECTION 4: IRS FORM 1040 SUMMARY & PROGRESSIVE BRACKET CALCULATION

Gross Combined Income:	$321.20	Adjusted Gross Income (AGI):	$274.70
Form 1040 Deduction (Standard):	-$14,600.00	Total Combined Deductions (1040 + 8949 + Sched C):	-$14,646.50
Taxable Income:	$0.00	Federal Tax Owed (10% Marginal / 0.0% Eff):	$0.00
Federal Taxes Withheld / Paid:	$0.00	Refund Due / (Balance Owed):	$0.00 / ($0.00)

SECTION 5: APRIL 15TH ACTUAL ROTH IRA CONTRIBUTION QUALIFICATION WORKSHEET (IRC § 408A)

Deposit Deadline:	April 15, 2027 (167 days remaining)	Qualifying Net Taxable Gains:	+$214.20
Earmarked for Actual Roth Deposit:	+$214.20	22% Reference Tax Reserve / Net Deposit:	$47.12 / $167.08
Annual IRS Contribution Cap:	$7,000.00	Remaining Contribution Room:	$6,785.80

AI-Tax-Agent Smart Filing Recommendation: Deducting $1.00 in trading friction (Gas, Slippage, Exchange Fees) on Form 8949 plus $45.50 in Sovereign Node infrastructure expenses (Hosting, Server, Shipping, Internet, Cell Phone) on Schedule C reduces taxable gains by $46.50 (saving ~$10.23 at the 22% reference rate) while preserving $214.20 earmarked for your Actual Roth IRA deposit by April 15, 2027.

Electronic Signature: /s/ Alan W. Phipps

Date: 2026-10-24

HomeTree PCID: pcid:sha256:0920773e8f8b906335f9154ae5bf382a