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

Public Law 115-123, the Bipartisan Budget Act of 2018, enacted February 9, 2018, extended certain tax provisions through 2017. This Act also expanded disaster relief to additional 2017 Presidentially declared disaster areas. See Publication 976 for more information about disaster relief.

When using the 2017 Instructions for Schedule C (Form 1040), please note the following.

On page C-9, under "Line 26," taxpayers must also reduce total salaries and wages for the tax year by the amount of the credit for affected disaster area employers (Form 5884-A).

On page C-15, under "Part V. Other Expenses," taxpayers can also list in Part V certain costs of making commercial buildings energy efficient. For details about this deduction, see section 179D, Notice 2006-52, Notice 2008-40, and Notice 2012-26. Notice 2006-52, 2006-26 I.R.B.1175, is available at IRS.gov/irb/2006-26_IRB#NOT-2006-52. Notice 2008-40, 2008-14 I.R.B. 725, is available at IRS.gov/irb/2008-14_IRB#NOT-2008-40. Notice 2012-26, 2012-17 I.R.B. 847, is available at IRS.gov/irb/2012-17_IRB#NOT-2012-26.

On page C-16, under "Film and television and live theatrical production expenses," taxpayers may also elect to deduct costs of certain qualified film, television, and live theatrical productions that commenced in 2017.