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
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