Schedule C (Form 1040) Additional Items You May Find Useful

About Publication 541

Publication 541 explains how the tax law applies to partnerships and to partners. Partnerships pass through profits (losses) to their partners, who must include the partnership items on their tax returns. This publication provides supplemental federal income tax information for partnerships and partners. It supplements the information provided in the instructions for Form 1065, U. S. Return of Partnership Income, and the Partner’s Instructions for Schedule K-1 (Form 1065).

About Publication 560

Publication 560 discusses retirement plans you can set up and maintain for yourself and your employees. This publication discusses retirement plans you can set up and maintain for yourself and your employees.

About Publication 1544

Publication 1544 explains why, when, and where to report cash payments over $10,000, and discusses the substantial penalties for not reporting these payments. Information about Publication 1544 including recent updates, related forms and instructions on how to file. This publication explains why, when, and where to report cash payments over $10,000. It also discusses the substantial penalties for not reporting them.

About Publication 1544SP

Publication 1544(SP) is for persons who receive more than $10,000 cash from one buyer as a result of a transaction in their trade or business. It explains why, when, and where to report it to IRS and FinCEN using Form 8300. (Spanish) This publication explains why, when, and where to report cash payments over $10,000. It also discusses the substantial penalties for not reporting them.

About Schedule C-EZ (Form 1040)

Schedule C-EZ (Form 1040) is used instead of Schedule C by qualifying small businesses and statutory employees with expenses of $5,000 or less. You can use this schedule if you operated a business or practiced a profession as a sole proprietorship or qualified joint venture, or you were a statutory employee and you have met all the requirements listed in Schedule C-EZ, Part I.

Publication 595, Capital Construction Fund for Commercial Fishermen

This publication discusses the Capital Construction Fund (CCF). The CCF is a special investment program administered by the National Marine Fisheries Service (NMFS) and the Internal Revenue Service (IRS). This program allows fishermen to defer paying income tax on certain income they invest in a CCF account and later use to acquire, build, or rebuild fishing vessels.