Schedule C (Form 1040) Additional Items You May Find Useful

About Publication 538, Accounting Periods and Methods

Publication 538 explains some of the rules for accounting periods and accounting methods. It is not intended as a guide to general business and tax accounting rules.

About Publication 541, Partnerships

Information about Publication 541, Partnerships, including recent updates and related forms. Publication 541 explains how the tax law applies to partnerships and to partners. Partnerships pass through profits (losses) to their partners, who must include the partnership items on their tax returns.

About Publication 560, Retirement Plans for Small Business (SEP, SIMPLE and Qualified Plans)

Publication 560 discusses retirement plans you can set up and maintain for yourself and your employees. This publication discusses retirement plans you can set up and maintain for yourself and your employees.

About Publication 587, Business Use of Your Home (Including Use by Day-Care Providers)

Publication 587 explains how to figure and claim the deduction for business use of your home. It includes special rules for daycare providers. This publication explains how to figure and claim the deduction for business use of your home. It includes special rules for daycare providers.

Publication 595, Capital Construction Fund for Commercial Fishermen

This publication discusses the Capital Construction Fund (CCF). The CCF is a special investment program administered by the National Marine Fisheries Service (NMFS) and the Internal Revenue Service (IRS). This program allows fishermen to defer paying income tax on certain income they invest in a CCF account and later use to acquire, build, or rebuild fishing vessels.

About Publication 925, Passive Activity and At-Risk Rules

This publication discusses two sets of rules that may limit the amount of your deductible loss from a trade, business, rental, or other income-producing activity.

About Publication 946, How to Depreciate Property

Publication 946 explains how you can recover the cost of business or income-producing property through deductions for depreciation.

About Publication 1544, Reporting Cash Payments of Over $10,000

Information about Publication 1544, Reporting Cash Payments of Over $10,000, including recent updates and related forms. Publication 1544 explains how to report cash payments over $10,000, and discusses the substantial penalties for not reporting these payments.

About Publication 1544SP

Publication 1544(SP) is for persons who receive more than $10,000 cash from one buyer as a result of a transaction in their trade or business. It explains why, when, and where to report it to IRS and FinCEN using Form 8300. (Spanish) This publication explains why, when, and where to report cash payments over $10,000. It also discusses the substantial penalties for not reporting them.

About Schedule C-EZ (Form 1040), Net Profit from Business (Sole Proprietorship)

Information about Schedule C-EZ (Form 1040), Net Profit from Business (Sole Proprietorship), including recent updates, related forms, and instructions on how to file. Schedule C-EZ is used instead of Schedule C by qualifying small businesses and statutory employees with expenses of $5,000 or less.