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For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

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

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

Schedule C (Form 1040)

Instructions for Schedule C (Form 1040) (HTML)


Recent Developments

2017 Tax Benefits Provided by the Bipartisan Budget Act of 2018 -- 14-MAR-2018

Changes to the 2017 Instructions for Schedule C (Form 1040) due to the Bipartisan Budget Act of 2018. -- 27-FEB-2018


Other Items You May Find Useful

All Revisions for Schedule C (Form 1040)

Sharing Economy Tax Center

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

Additional Items You May Find Useful

Other Current Products


Comment on Schedule C (Form 1040)

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

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