About Schedule C (Form 1040 or 1040-SR), Profit or Loss from Business (Sole Proprietorship)

Use Schedule C (Form 1040 or 1040-SR) 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.
  • You are involved in the activity with continuity and regularity.

Current Revision

Recent Developments

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All Revisions for Schedule C (Form 1040 or 1040-SR)

Sharing Economy Tax Center

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

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

About Publication 535, Business Expenses

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