Non-farm sole proprietorships The sole proprietorship study covers basic data, including business receipts, deductions, and net income reported by an individual taxpayer on Schedule C of Form 1040. The information is for nonfarm sole proprietorships and is broken down by industrial groups for analysis of the data. Farm sole proprietorships The farm sole proprietorship data are based on Schedule F of Form 1040 filed by individual taxpayers. The tables listed show the number of Schedules F filed, as well as data on taxpayer assistance and IRS examination coverage.
