Вопрос I have run a small business as a sole proprietor in the past but this year I had no income or expenses from the business. Is it necessary that I file a Schedule C? Ответ If your sole proprietorship business has no profit or loss during the full year, it's not necessary to file a Schedule C (Form 1040), Profit or Loss from Business (Sole Proprietorship) for that year. If your business is inactive, but you receive payments such as insurance that relate to the business, you must report those payments on a Schedule C. Дополнительная информация Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C) Категория Small business, self-employed, other business Подкатегория Schedule C & Schedule SE
