Use Schedule C (Form 1040) 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.
Other Items You May Find Useful
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