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. Current revision Schedule C (Form 1040) PDF Instructions for Schedule C (Form 1040) | Print version PDF | eBook EPUB Recent developments How Form 1040-SS filers should report expenses for the business use of their home on Schedule C (Form 1040) in 2023 -- 04-JUNE-2024 Changes to the 2023 Instructions for Schedule C (Form 1040) -- 09-FEB-2024 Updated references for Publication 535, 2023 Instructions for Schedule C (Form 1040) -- 23-JAN-2024 Update to Principal Business Activity Code, 2022 Instructions for Schedule C (Form 1040) -- 03-FEB-2023 Other items you may find useful All revisions for Schedule C (Form 1040) Gig Economy Tax Center 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 Other current products Related items About Form 1040, U.S. Individual Income Tax Return About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form 1040-SR, U.S. Tax Return for Seniors About Form 1041, U.S. Income Tax Return for Estates and Trusts About Form 1099-MISC, Miscellaneous Information About Form 3800, General Business Credit About Form 4562, Depreciation and Amortization (Including Information on Listed Property) About Form 4684, Casualties and Thefts About Form 4797, Sales of Business Property
