Form 8879-CORP (December 2022) Department of the Treasury Internal Revenue Service E-file Authorization for Corporations For calendar year 20, or tax year beginning, 20, ending , 20 Use for efile authorizations for Form 1120, 1120-F or 1120S. Do not send to the IRS. Keep for your records. Go to www.irs.gov/Form8879CORP for the latest information. OMB No. 1545-0123 Name of corporation Employer identification number Part I Information (Whole dollars only) 1 Total income (Form 1120, line 11) ....................... 1 2 Total income (Form 1120-F, Section II, line 11) .................. 2 3 Total income (loss) (Form 1120-S, line 6) .................... 3 Part II Declaration and Signature Authorization of Officer. Be sure to get a copy of the corporation’s return. Under penalties of perjury, I declare that I am an officer of the above corporation and that I have examined a copy of the corporation’s electronic income tax return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. I further declare that the amounts in Part I above are the amounts shown on the copy of the corporation’s electronic income tax return. I consent to allow my electronic return originator (ERO), transmitter, or intermediate service provider to send the corporation’s return to the IRS and to receive from the IRS (a) an acknowledgment of receipt or reason for rejection of the transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the corporation’s federal taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I have selected a personal identification number (PIN) as my signature for the corporation’s electronic income tax return and, if applicable, the corporation’s consent to electronic funds withdrawal. Officer’s PIN: check one box only I authorize ERO firm name to enter my PIN do not enter all zeros as my signature on the corporation’s electronically filed income tax return. As an officer of the corporation, I will enter my PIN as my signature on the corporation’s electronically filed income tax return. Officer’s signatureDate Title Part III Certification and Authentication ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN. do not enter all zeros I certify that the above numeric entry is my PIN, which is my signature on the electronically filed income tax return for the corporation indicated above. I confirm that I am submitting this return in accordance with the requirements of Pub. 3112, IRS e-file Application and Participation, and Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns. ERO’s signatureDate ERO Must Retain This Form — See Instructions Do Not Submit This Form to the IRS Unless Requested To Do So For Paperwork Reduction Act Notice, see instructions. Form 8879-CORP (12-2022) 1092C SPIRITS LLC84-3223491 62,579. Gayer Associates Tax Service OFFICER 13087410657 03/14/2024 23 REV 09/17/24 PRO BAA Form 1120-S Department of the Treasury Internal Revenue Service U.S. Income Tax Return for an S Corporation Do not file this form unless the corporation has filed or is attaching Form 2553 to elect to be an S corporation. Go to www.irs.gov/Form1120S for instructions and the latest information. OMB No. 1545-0123 2023 For calendar year 2023 or tax year beginning , 2023, ending , 20 TYPE OR PRINT Name Number, street, and room or suite no. If a P.O. box, see instructions. City or town, state or province, country, and ZIP or foreign postal code A S election effective date B Business activity code number (see instructions) C Check if Sch. M-3 attached D Employer identification number E Date incorporated F Total assets (see instructions) $ G Is the corporation electing to be an S corporation beginning with this tax year? See instructions.YesNo H Check if: (1) Final return (2) Name change (3) Address change (4) Amended return (5) S election termination I Enter the number of shareholders who were shareholders during any part of the tax year ........ J Check if corporation: (1) Aggregated activities for section 465 at-risk purposes (2) Grouped activities for section 469 passive activity purposes Caution: Include only trade or business income and expenses on lines 1a through 22. See the instructions for more information. Income 1 a Gross receipts or sales b Less returns and allowances c Balance 1c 2 Cost of goods sold (attach Form 1125-A) ...................2 3 Gross profit. Subtract line 2 from line 1c ...................3 4 Net gain (loss) from Form 4797, line 17 (attach Form 4797) .............4 5 Other income (loss) (see instructions—attach statement) ..............5 6 Total income (loss). Add lines 3 through 5 .................. 6 Deductions (see instructions for limitations) 7 Compensation of officers (see instructions—attach Form 1125-E) ...........7 8 Salaries and wages (less employment credits) .................8 9 Repairs and maintenance ........................9 10 Bad debts ............................10 11 Rents ..............................11 12 Taxes and licenses ..........................12 13 Interest (see instructions) ........................13 14 Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)14 15 Depletion (Do not deduct oil and gas depletion.) ................15 16 Advertising ............................16 17 Pension, profit-sharing, etc., plans .....................17 18 Employee benefit programs .......................18 19 Energy efficient commercial buildings deduction (attach Form 7205) ..........19 20Other deductions (attach statement) ....................20 21 Total deductions. Add lines 7 through 20 ..................21 22 Ordinary business income (loss). Subtract line 21 from line 6 ............ 22 Tax and Payments 23 aExcess net passive income or LIFO recapture tax (see instructions) ...23a b Tax from Schedule D (Form 1120-S) ............23b c Add lines 23a and 23b (see instructions for additional taxes) .............23c 24 a Current year’s estimated tax payments and preceding year’s overpayment credited to the current year ............... 24a b Tax deposited with Form 7004 ..............24b cCredit for federal tax paid on fuels (attach Form 4136) .......24c dElective payment election amount from Form 3800 ........24d zAdd lines 24a through 24d .......................24z 25 Estimated tax penalty (see instructions). Check if Form 2220 is attached ........ 25 26 Amount owed. If line 24z is smaller than the total of lines 23c and 25, enter amount owed ...26 27 Overpayment. If line 24z is larger than the total of lines 23c and 25, enter amount overpaid ...27 28 Enter amount from line 27: Credited to 2024 estimated tax Refunded . 28 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 DateTitle May the IRS discuss this return with the preparer shown below? See instructions. YesNo Paid Preparer Use Only Print/Type preparer’s namePreparer’s signatureDate Check if self-employed PTIN Firm’s name Firm’s address Firm’s EIN Phone no. For Paperwork Reduction Act Notice, see separate instructions. Form 1120-S (2023) 10/01/2019 541990 138,361. 381. 33,853. 4,838. 488. 138,361. 75,782. 62,579. 62,579. 52,208. 26,709. 5,544. 124,021. -61,442. 1092C SPIRITS LLC 250 E HOUSTON ST APT 8J 84-3223491 10/01/2019 2,000. 1 03/14/2024P01057742 Gayer Associates Tax Service13-4037479 (212)758-0000 JONAS GAYERJONAS GAYER OFFICER See Statement NEW YORK NY 10002 30 Beekman Pl New York NY 10022 BAA REV 09/17/24 PRO Form 1120-S (2023) Page 2 Schedule B Other Information (see instructions) 1 Check accounting method: a Cash b Accrual Yes No c Other (specify) 2 See the instructions and enter the: a Business activityb Product or service 3 At any time during the tax year, was any shareholder of the corporation a disregarded entity, a trust, an estate, or a nominee or similar person? If “Yes,” attach Schedule B-1, Information on Certain Shareholders of an S Corporation .. 4At the end of the tax year, did the corporation: a Own directly 20% or more, or own, directly or indirectly, 50% or more of the total stock issued and outstanding of any foreign or domestic corporation? For rules of constructive ownership, see instructions. If “Yes,” complete (i) through (v) below .................................... (i) Name of Corporation(ii) Employer Identification Number (if any) (iii) Country of Incorporation (iv) Percentage of Stock Owned (v) If Percentage in (iv) Is 100%, Enter the Date (if applicable) a Qualified Subchapter S Subsidiary Election Was Made b Own directly an interest of 20% or more, or own, directly or indirectly, an interest of 50% or more in the profit, loss, or capital in any foreign or domestic partnership (including an entity treated as a partnership) or in the beneficial interest of a trust? For rules of constructive ownership, see instructions. If “Yes,” complete (i) through (v) below ....... (i) Name of Entity(ii) Employer Identification Number (if any) (iii) Type of Entity(iv) Country of Organization (v) Maximum Percentage Owned in Profit, Loss, or Capital 5aAt the end of the tax year, did the corporation have any outstanding shares of restricted stock? ........ If “Yes,” complete lines (i) and (ii) below. (i) Total shares of restricted stock ........... (ii) Total shares of non-restricted stock .......... bAt the end of the tax year, did the corporation have any outstanding stock options, warrants, or similar instruments? . If “Yes,” complete lines (i) and (ii) below. (i) Total shares of stock outstanding at the end of the tax year .. (ii) Total shares of stock outstanding if all instruments were executed 6 Has this corporation filed, or is it required to file, Form 8918, Material Advisor Disclosure Statement, to provide information on any reportable transaction? ........................ 7Check this box if the corporation issued publicly offered debt instruments with original issue discount ..... If checked, the corporation may have to file Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments. 8 If the corporation (a) was a C corporation before it elected to be an S corporation or the corporation acquired an asset with a basis determined by reference to the basis of the asset (or the basis of any other property) in the hands of a C corporation, and (b) has net unrealized built-in gain in excess of the net recognized built-in gain from prior years, enter the net unrealized built-in gain reduced by net recognized built-in gain from prior years. See instructions ...... $ 9 Did the corporation have an election under section 163(j) for any real property trade or business or any farming business in effect during the tax year? See instructions ........................ 10Does the corporation satisfy one or more of the following? See instructions .............. aThe corporation owns a pass-through entity with current, or prior year carryover, excess business interest expense. b The corporation’s aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years preceding the current tax year are more than $29 million and the corporation has business interest expense. cThe corporation is a tax shelter and the corporation has business interest expense. If “Yes,” complete and attach Form 8990, Limitation on Business Interest Expense Under Section 163(j). 11Does the corporation satisfy both of the following conditions? .................. aThe corporation’s total receipts (see instructions) for the tax year were less than $250,000. bThe corporation’s total assets at the end of the tax year were less than $250,000. If “Yes,” the corporation is not required to complete Schedules L and M-1. Form 1120-S (2023) MANAGEMENTSERVICES REV 09/17/24 PRO Form 1120-S (2023) Page 3 Schedule B Other Information (see instructions) (continued) Yes No 12 During the tax year, did the corporation have any non-shareholder debt that was canceled, was forgiven, or had the terms modified so as to reduce the principal amount of the debt? ................. If “Yes,” enter the amount of principal reduction ............... $ 13During the tax year, was a qualified subchapter S subsidiary election terminated or revoked? If “Yes,” see instructions . 14aDid the corporation make any payments in 2023 that would require it to file Form(s) 1099? .......... b If “Yes,” did or will the corporation file required Form(s) 1099? .................. 15Is the corporation attaching Form 8996 to certify as a Qualified Opportunity Fund? ............ If “Yes,” enter the amount from Form 8996, line 15 .............. $ 16 At any time during the tax year, did the corporation: (a) receive (as a reward, award, or payment for property or services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? See instructions . Schedule K Shareholders’ Pro Rata Share Items Total amount Income (Loss) 1 Ordinary business income (loss) (page 1, line 22) ...............1 2 Net rental real estate income (loss) (attach Form 8825) .............2 3aOther gross rental income (loss) ............3a b Expenses from other rental activities (attach statement) ....3b c Other net rental income (loss). Subtract line 3b from line 3a ...........3c 4 Interest income .........................4 5 Dividends: a Ordinary dividends ....................5a b Qualified dividends ............5b 6 Royalties ...........................6 7 Net short-term capital gain (loss) (attach Schedule D (Form 1120-S)) ........7 8 aNet long-term capital gain (loss) (attach Schedule D (Form 1120-S)) .........8a b Collectibles (28%) gain (loss) .............8b c Unrecaptured section 1250 gain (attach statement) ......8c 9 Net section 1231 gain (loss) (attach Form 4797) ...............9 10 Other income (loss) (see instructions) ...Type: 10 Deductions 11 Section 179 deduction (attach Form 4562) .................11 12 aCharitable contributions ......................12a b Investment interest expense .....................12b c Section 59(e)(2) expenditures ...... Type: 12c d Other deductions (see instructions) ....Type: 12d Credits 13aLow-income housing credit (section 42(j)(5)) ................13a b Low-income housing credit (other) ...................13b c Qualified rehabilitation expenditures (rental real estate) (attach Form 3468, if applicable) ..13c d Other rental real estate credits (see instructions) Type: 13d e Other rental credits (see instructions) ... Type: 13e f Biofuel producer credit (attach Form 6478) ................13f g Other credits (see instructions) .....Type: 13g Inter- national 14 Attach Schedule K-2 (Form 1120-S), Shareholders’ Pro Rata Share Items—International, and check this box to indicate you are reporting items of international tax relevance .... Alternative Minimum Tax (AMT) Items 15 aPost-1986 depreciation adjustment ...................15a b Adjusted gain or loss .......................15b c Depletion (other than oil and gas) ...................15c d Oil, gas, and geothermal properties—gross income ..............15d e Oil, gas, and geothermal properties—deductions ...............15e f Other AMT items (attach statement) ...................15f Items Affecting Shareholder Basis 16 aTax-exempt interest income .....................16a b Other tax-exempt income ......................16b c Nondeductible expenses ......................16c d Distributions (attach statement if required) (see instructions) ...........16d e Repayment of loans from shareholders ..................16e fForeign taxes paid or accrued ....................16f Form 1120-S (2023) 1,405. -61,442. REV 09/17/24 PRO Form 1120-S (2023) Page 4 Schedule K Shareholders’ Pro Rata Share Items (continued) Total amount Other Information 17aInvestment income ........................17a b Investment expenses .......................17b c Dividend distributions paid from accumulated earnings and profits .........17c d Other items and amounts (attach statement) Recon- ciliation 18 Income (loss) reconciliation. Combine the total amounts on lines 1 through 10. From the result, subtract the sum of the amounts on lines 11 through 12d and 16f ......... 18 Schedule L Balance Sheets per Books Beginning of tax year End of tax year ( )( ) ( )( ) ( )( ) ( )( ) Assets (a) (b) (c) (d) 1 Cash ............. 2aTrade notes and accounts receivable ... b Less allowance for bad debts ...... 3 Inventories ........... 4 U.S. government obligations ...... 5 Tax-exempt securities (see instructions) .. 6 Other current assets (attach statement) ... 7 Loans to shareholders ........ 8 Mortgage and real estate loans ..... 9 Other investments (attach statement) ... 10aBuildings and other depreciable assets ... b Less accumulated depreciation ..... 11aDepletable assets ......... b Less accumulated depletion ...... 12 Land (net of any amortization) ...... 13aIntangible assets (amortizable only) .... b Less accumulated amortization ..... 14 Other assets (attach statement) ..... 15 Total assets ........... ( )( ) Liabilities and Shareholders’ Equity 16 Accounts payable ......... 17 Mortgages, notes, bonds payable in less than 1 year 18 Other current liabilities (attach statement) .. 19 Loans from shareholders ....... 20 Mortgages, notes, bonds payable in 1 year or more 21 Other liabilities (attach statement) .... 22 Capital stock ........... 23 Additional paid-in capital ....... 24 Retained earnings ......... 25 Adjustments to shareholders’ equity (attach statement) 26 Less cost of treasury stock ...... 27 Total liabilities and shareholders’ equity .. Form 1120-S (2023) 1,000. 2,000. 184,663. 2,000. 121,816. 1,000. -120,816. 2,000. 2,000. 2,000. -61,442. -183,663. 2,000. ** SEC 199A INFO: SEE STMT A REV 09/17/24 PRO Form 1120-S (2023) Page 5 Schedule M-1 Reconciliation of Income (Loss) per Books With Income (Loss) per Return Note: The corporation may be required to file Schedule M-3. See instructions. 1 Net income (loss) per books .... 2 Income included on Schedule K, lines 1, 2, 3c, 4, 5a, 6, 7, 8a, 9, and 10, not recorded on books this year (itemize): 3 Expenses recorded on books this year not included on Schedule K, lines 1 through 12, and 16f (itemize): a Depreciation $ b Travel and entertainment $ 4 Add lines 1 through 3 ...... 5 Income recorded on books this year not included on Schedule K, lines 1 through 10 (itemize): a Tax-exempt interest $ 6 Deductions included on Schedule K, lines 1 through 12, and 16f, not charged against book income this year (itemize): a Depreciation $ 7 Add lines 5 and 6 ....... 8 Income (loss) (Schedule K, line 18). Subtract line 7 from line 4 .... Schedule M-2 Analysis of Accumulated Adjustments Account, Shareholders’ Undistributed Taxable Income Previously Taxed, Accumulated Earnings and Profits, and Other Adjustments Account (see instructions) ( ) ( )( ) (a) Accumulated adjustments account (b) Shareholders’ undistributed taxable income previously taxed (c) Accumulated earnings and profits (d) Other adjustments account 1Balance at beginning of tax year ...... 2Ordinary income from page 1, line 22 .... 3Other additions ........... 4Loss from page 1, line 22 ........ 5Other reductions .......... 6Combine lines 1 through 5 ........ 7Distributions ............ 8 Balance at end of tax year. Subtract line 7 from line 6 .............. Form 1120-S (2023) -120,816. -62,847. 1,405. 1,405. -61,442.-61,442. 61,442. 1,405. -183,663. -183,663. MEALS AND ENTERTAINMENT REV 09/17/24 PRO Form 1125-A (Rev. November 2018) Department of the Treasury Internal Revenue Service Cost of Goods Sold a Attach to Form 1120, 1120-C, 1120-F, 1120S, or 1065. a Go to www.irs.gov/Form1125A for the latest information. OMB No. 1545-0123 NameEmployer identification number 1Inventory at beginning of year .....................1 2Purchases ...........................2 3Cost of labor ..........................3 4Additional section 263A costs (attach schedule) ................4 5Other costs (attach schedule) .....................5 6Total. Add lines 1 through 5 ......................6 7Inventory at end of year .......................7 8Cost of goods sold. Subtract line 7 from line 6. Enter here and on Form 1120, page 1, line 2 or the appropriate line of your tax return. See instructions ............... 8 9aCheck all methods used for valuing closing inventory: (i) Cost (ii) Lower of cost or market (iii) Other (Specify method used and attach explanation.) a bCheck if there was a writedown of subnormal goods ...................... a cCheck if the LIFO inventory method was adopted this tax year for any goods (if checked, attach Form 970) ...... a dIf the LIFO inventory method was used for this tax year, enter amount of closing inventory computed under LIFO ........................... 9d eIf property is produced or acquired for resale, do the rules of section 263A apply to the entity? See instructions ..YesNo fWas there any change in determining quantities, cost, or valuations between opening and closing inventory? If “Yes,” attach explanation ............................. YesNo Section references are to the Internal Revenue Code unless otherwise noted. What's New Small business taxpayers. For tax years beginning after December 31, 2017, the following apply. • A small business taxpayer (defined below), may use a method of accounting for inventories that either: (1) treats inventories as nonincidental materials and supplies, or (2) conforms to the taxpayer's financial accounting treatment of inventories. • A small business taxpayer is not required to capitalize costs under section 263A. General Instructions Purpose of Form Use Form 1125-A to calculate and deduct cost of goods sold for certain entities. Who Must File Filers of Form 1120, 1120-C, 1120-F, 1120S, or 1065, must complete and attach Form 1125-A if the applicable entity reports a deduction for cost of goods sold. Inventories Generally, inventories are required at the beginning and end of each tax year if the production, purchase, or sale of merchandise is an income-producing factor. See Regulations section 1.471-1. If inventories are required, you generally must use an accrual method of accounting for sales and purchases of inventory items. Exception for certain taxpayers. A small business taxpayer (defined below), can adopt or change its accounting method to account for inventories in the same manner as material and supplies that are non- incidental, or conform to its treatment of inventories in an applicable financial statement (as defined in section 451(b)(3)), or if it does not have an applicable financial statement, the method of accounting used in its books and records prepared in accordance with its accounting procedures. See section 471(c)(3). A small business taxpayer claiming exemption from the requirement to keep inventories is changing its method of accounting for purposes of section 481. For additional guidance on this method of accounting, see Pub. 538, Accounting Periods and Methods. For guidance on changing to this method of accounting, see Form 3115 and the Instructions for Form 3115. Small business taxpayer. A small business taxpayer is a taxpayer that (a) has average annual gross receipts of $25 million or less (indexed for inflation) for the 3 prior tax years, and (b) is not a tax shelter (as defined in section 448(d)(3)). See Pub. 538. Uniform capitalization rules. The uniform capitalization rules of section 263A generally require you to capitalize, or include in inventory, certain costs incurred in connection with the following. • The production of real property and tangible personal property held in inventory or held for sale in the ordinary course of business. • Real property or personal property (tangible and intangible) acquired for resale. • The production of real property and tangible personal property for use in its trade or business or in an activity engaged in for profit. A small business taxpayer (defined above) is not required to capitalize costs under section 263A. See section 263A(i). See the discussion on section 263A uniform capitalization rules in the instructions for your tax return before completing Form 1125-A. Also see Regulations sections 1.263A-1 through 1.263A-3. See Regulations section 1.263A-4 for rules for property produced in a farming business. For Paperwork Reduction Act Notice, see instructions. Form 1125-A (Rev. 11-2018) 2,050 73,009 1092C SPIRITS LLC84-3223491 723 75,782 75,782 MATERIAL COSTS BAAREV 09/17/24 PRO 671121 Schedule K-1 (Form 1120-S) 2023 Department of the Treasury Internal Revenue Service For calendar year 2023, or tax year beginning / / 2023 ending / / Shareholder’s Share of Income, Deductions, Credits, etc. See separate instructions. OMB No. 1545-0123 Final K-1 Amended K-1 Information About the Corporation Part I A Corporation’s employer identification number B Corporation’s name, address, city, state, and ZIP code C IRS Center where corporation filed return DCorporation’s total number of shares Beginning of tax year ..... End of tax year ....... Information About the Shareholder Part II E Shareholder’s identifying number FShareholder’s name, address, city, state, and ZIP code GCurrent year allocation percentage ... % HShareholder’s number of shares Beginning of tax year ..... End of tax year ....... ILoans from shareholder Beginning of tax year ..... $ End of tax year ....... $ For IRS Use Only Shareholder’s Share of Current Year Income, Deductions, Credits, and Other Items Part III 1 Ordinary business income (loss) 2 Net rental real estate income (loss) 3 Other net rental income (loss) 4 Interest income 5a Ordinary dividends 5b Qualified dividends 6 Royalties 7 Net short-term capital gain (loss) 8a Net long-term capital gain (loss) 8b Collectibles (28%) gain (loss) 8c Unrecaptured section 1250 gain 9 Net section 1231 gain (loss) 10 Other income (loss) 11 Section 179 deduction 12 Other deductions 13 Credits 14Schedule K-3 is attached if checked ..... 15 Alternative minimum tax (AMT) items 16 Items affecting shareholder basis 17 Other information 18 More than one activity for at-risk purposes* 19 More than one activity for passive activity purposes* * See attached statement for additional information. For Paperwork Reduction Act Notice, see the Instructions for Form 1120-S. www.irs.gov/Form1120SSchedule K-1 (Form 1120-S) 2023 84-3223491 1092C SPIRITS LLC REDRUM Kansas City, MO 64999-0013 094-52-0797 ROBERT S CONDON 100.00000 121,816. 184,663. -61,442. C1,405. V*STMT 250 E HOUSTON ST APT 8J NEW YORK NY 10002 250 E HOUSTON STREET APT 8J NEW YORK NY 10002 REV 09/17/24 PRO BAA Ê·Ê»Ã»ÄÊƳ·ÉÉƖÊ¾ÈÅË½¾ÄÊ¿ÊÏ»ÆÅÈÊ¿Ä½ ½½È»½·Ê»º ½½È»½·Ê»º ½½È»½·Ê»º Èº¿Ä·ÈÏ ̧ËÉ¿Ä»ÉÉ¿Ä¹ÅÃ»ƺÂÅÉÉƻ ƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔ »ÄÊ·Â¿Ä¹ÅÃ»ƺÂÅÉÉƻƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔ ÅÏ·ÂÊÏ¿Ä¹ÅÃ»ƺÂÅÉÉƻƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔ »¹Ê¿ÅÄʸʹʺʸ½·¿ÄƺÂÅÉÉƻƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔ Ê¾»È¿Ä¹ÅÃ»ƺÂÅÉÉƻƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔ »¹Ê¿ÅÄʸʾˀº»ºË¹Ê¿ÅÄƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔ Ê¾»Èº»ºË¹Ê¿ÅÄÉ ƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔ ƖʹÍ·½»ÉƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔ Å¼ÇË·Â¿¼¿»ºÆÈÅÆ»ÈÊÏƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔ »¹Ê¿ÅÄʸˀˀº¿Ì¿º»ÄºÉƔƔƔƔƔ Ê·Ê»Ã»ÄÊƳ·ÉÉƖÊ¾ÈÅË½¾ÄÊ¿ÊÏ»ÆÅÈÊ¿Ä½ ½½È»½·Ê»º ½½È»½·Ê»º ½½È»½·Ê»º Èº¿Ä·ÈÏ ̧ËÉ¿Ä»ÉÉ¿Ä¹ÅÃ»ƺÂÅÉÉƻ ƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔ »ÄÊ·Â¿Ä¹ÅÃ»ƺÂÅÉÉƻƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔ ÅÏ·ÂÊÏ¿Ä¹ÅÃ»ƺÂÅÉÉƻƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔ »¹Ê¿ÅÄʸʹʺʸ½·¿ÄƺÂÅÉÉƻƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔ Ê¾»È¿Ä¹ÅÃ»ƺÂÅÉÉƻƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔ »¹Ê¿ÅÄʸʾˀº»ºË¹Ê¿ÅÄƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔ Ê¾»Èº»ºË¹Ê¿ÅÄÉƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔ ƖʹÍ·½»ÉƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔ Å¼ÇË·Â¿¼¿»ºÆÈÅÆ»ÈÊÏƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔƔ »¹Ê¿ÅÄʸˀˀº¿Ì¿º»ÄºÉƔƔƔƔƔ Page 1 1092C SPIRITS LLC 84-3223491 ROBERT S CONDON094-52-0797 1120S, Line 21 -61,442. 28,759. Corporation's name: Corporation's name: Corporation's EIN: Corporation's EIN: Shareholder's name: Shareholder's name: Shareholder's identifying no: Shareholder's identifying no: Shareholder's share of: Shareholder's share of: QBI or qualified PTP items subject to shareholder-specific determinations: QBI or qualified PTP items subject to shareholder-specific determinations: REV 09/17/24 PRO Form 1120S199A Statement A Summary2023 QuickZoom to Other Copy Corporation’s Name:Corporation’s EIN: PTPPTPPTP AggregatedAggregatedAggregated SSTBSSTBSSTB Shareholder’s share of: QBI or qualified PTP items subject to shareholder-specific determinations: Ordinary business inc (loss) Rental income (loss) Royalty income (loss) Section 1231 gain (loss) Other income (loss) Section 179 deduction Other deductions W-2 wages UBIA of qualified property Section 199A dividends Page 1 1092C SPIRITS LLC84-3223491 1120S, Line 21 -61,442. 28,759. Corporation’s Name:Corporation’s EIN: PTPPTPPTP AggregatedAggregatedAggregated SSTBSSTBSSTB Shareholder’s share of: QBI or qualified PTP items subject to shareholder-specific determinations: Ordinary business inc (loss) Rental income (loss) Royalty income (loss) Section 1231 gain (loss) Other income (loss) Section 179 deduction Other deductions W-2 wages UBIA of qualified property Section 199A dividends spsw9907.SCR 02/20/24 199A Worksheet by Activity2023 G Keep for your records Corporation’s nameCorporation’s EIN QuickZoom to 199A Summary Trade or Business: Aggregation Code:EIN: Is this activity a qualified trade/business?YesNo Specified Service Trade or Business? YesNo QBI or qualified PTP items subject to shareholder-specific determinations: 1aOrdinary business income (loss)1a bAdjustmentsb cAdjusted ordinary business income (loss)1c 2aRental income (loss)2a bAdjustmentsb cAdjusted rental income (loss)2c 3aRoyalty income (loss)3a bAdjustmentsb cAdjusted royalty income (loss)3c 4aSection 1231 gain (loss)4a bAdjustmentsb cAdjusted section 1231 gain (loss)4c 5Other income (loss)5 6aSection 179 deduction6a bAdjustmentsb cAdjusted section 179 deduction6c 7Other deductions7 8aW-2 wages8a bAdjustmentsb cAdjusted W-2 Wages8c 9aUBIA of qualified property9a bAdjustmentsb cAdjusted UBIA of qualified property9c X X 1092C SPIRITS LLC84-3223491 1120S, Line 21 84-3223491 -61,442. 28,759. -61,442. 28,759. Section 179 Carryover Detail for this Activity Section 179Section 179 Regular TaxQBI Tentative Section 179 deduction from current year assets Part I: Prior Year Carryovers by Year and Category ABefore 2018 B2018 C2019 D2020 E2021 F2022 Total prior year carryovers to this year Part II: 179 Deduction AllowedSection 179Section 179 by Year and CategoryRegular TaxQBI Total 179 deduction allowed for this activity in current year AAmount allowed from 2023 BAmount allowed from before 2018 CAmount allowed from 2018 DAmount allowed from 2019 EAmount allowed from 2020 FAmount allowed from 2021 GAmount allowed from 2022 Part III: Total Carryforward to 2024Section 179Section 179 by Year and CategoryRegular TaxQBI ACarryforward from 2023 BCarryforward from before 2018 CCarryforward from 2018 DCarryforward from 2019 ECarryforward from 2020 FCarryforward from 2021 GCarryforward from 2022 Total carryforward to next year spsw9906.SCR 08/28/23 0. 1092C SPIRITS LLC84-32234911 Additional Information From 2023 US Form 1120S: Income Tax Return for S Corp Form 1120S: S-Corporation Tax Return Line 16Itemization Statement DescriptionAmount 380. 108. Total488. Form 1120S: S-Corporation Tax Return Other DeductionsContinuation Statement DescriptionAmount BANK CHARGES494. DUES AND SUBSCRIPTIONS228. GIFTS85. INSURANCE8,901. LEGAL AND PROFESSIONAL670. MEALS (50%)1,406. MISCELLANEOUS1,856. OFFICE EXPENSE15,181. UTILITIES20,805. INTERNET & TV2,582. Total52,208. Form 1120S: S-Corporation Tax Return -- Smart Worksheet Meals 50% allowanceItemization Statement DescriptionAmount 2,141. 670. Total2,811. Form 1125-A: Cost of Goods Sold Other Costs Statement (1) Line 5 amountItemization Statement DescriptionAmount 229 494 Total723 Form 1125-A: Cost of Goods Sold Line 2Itemization Statement DescriptionAmount 229 72,780 Total73,009 &25325$7,21%86,1(667$; (67,0$7('3$<0(17:25.6+((7 &%76 DQGHQGLQJ%HJLQQLQJ &RUSRUDWLRQ%XVLQHVV7D[6WDWHPHQWRI(VWLPDWHG7D[:RUNVKHHW &%76 '2127&877+,63$*(±'21270$,/±)255()(5(1&(21/< %(*,11,1*7$;<($5<281(('723$<<2851(:-(56(< &25325$7,21%86,1(667$;(/(&7521,&$//< $PRXQWRIWKLVLQVWDOOPHQW $PRXQWRIRYHUSD\PHQWFUHGLW6HHLQVWUXFWLRQ $PRXQWRIWKLVLQVWDOOPHQWSD\PHQW /LQHPLQXV/LQH 'XH'DWH9RXFKHU 3D\PHQWVVKRXOGEHPDGHHOHFWURQLFDOO\ Reference RQ%XVLQHVV7D[6WDWHPHQLQHVV7D[6WDW &%7 e Only 270$,/±)250$,/± 04/15/24 01/01/202412/31/2024 84-3223491 1092C SPIRITS LLC 250 E HOUSTON ST APT 8J 00 00 00 94. 0. 94. 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Taxable net income subject to federal corporate income taxation from Schedule A, Part II, line 5 (if a net loss, enter zero). .................................................................................................................................1. 2.D$PRXQWRI7D[±0XOWLSO\OLQHE\WKHDSSOLFDEOHWD[UDWHVHHLQVWUXFWLRQV ........................................2a. b. Enter the total minimum tax (see instructions)2b. 3. Tax Credits (from Schedule A-3, Part I, line 30) (see instructions) ...........................................................3. 4.7D[/LDELOLW\±6XEWUDFWOLQHIURPWhe greater of line 2a or line 2b .............................................................4. 5.,QVWDOOPHQW3D\PHQWRQO\DSSOLHVLIOLQHLVRUOHVV±VHHLQVWUXFWLRQV ......................................5. 6. Professional Corporation Fees (Schedule PC, Part II, line 7) ..................................................................6. 7. 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Gross Income Tax paid on behalf of nonconsenting shareholders (see instructions) ..........................11a. b. Pass-Through Business Alternative Income Tax Credit from Form 329 (see instructions) (Amount entered cannot be more than amount on line 11a) ...............................................................................11b. c. Balance of tax paid on behalf of nonconsenting shareholders – Subtract line 11b from line 11a .........11c. 12.3HQDOW\DQG,QWHUHVW'XHVHHLQVWUXFWLRQV..............................................................................................12. 13. Total Balance Due – Add lines 9, 11c, and 12 ..........................................................................................13. 14. 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