The Taxpayer Certainty and Disaster Tax Relief Act of 2019 included retroactive tax relief for tax year 2018. The 2018 Instructions for Schedule C (Form 1040) are not being revised at this time. Instead, make the following two substitutions when using these 2018 instructions. 1. 2018 Instructions for Schedule C, Line 26. The beginning of the instructions for line 26 is revised as follows. “Enter the total salaries and wages for the tax year reduced by the amount of the following credit(s), if applicable. Work Opportunity Credit (Form 5884). Employee Retention Credit for Employers Affected by Qualified Disasters (Form 5884-A). Empowerment Zone Employment Credit (Form 8844). Indian Employment Credit (Form 8845). Credit for Employer Differential Wage Payments (Form 8932). Employer Credit for Paid Family and Medical Leave (Form 8994).” 2. 2018 Instructions for Schedule C, Part V. In the instructions for other expenses in Part V, replace the paragraph with the heading Film and television and live theatrical production expenses with the following. “Film and television and live theatrical production expenses. You can elect to deduct costs of certain qualified film and television productions or qualified live theatrical productions. For details, see chapter 7 of Pub. 535.” If the retroactive tax relief provided by The Taxpayer Certainty and Disaster Tax Relief Act of 2019 impacts your 2018 tax return, you can find more information about amending a tax return at IRS.gov/Form1040X.