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Schedule C (Form 1040), Profit or Loss From Business

Use this schedule to report income or loss from a business you operated or a profession you practiced as a sole proprietor. An activity qualifies as a business if your primary purpose for engaging in the activity is for income or profit and you are involved in the activity with continuity and regularity. 

Current Revision

Recent Developments


Other Items You May Find Useful

All Revisions for Schedule C (Form 1040)

Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)

Publication 463, Travel, Entertainment, Gift, and Car Expenses

Publication 535, Business Expenses

Publication 538, Accounting Periods and Methods

Additional Items You May Find Useful

Other Current Products

Comment on Schedule C (Form 1040)

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Page Last Reviewed or Updated: 06-Jan-2015