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Schedule C — Profit or Loss from Business

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IRSVerified current as of August 24, 2026·View official source
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Schedule C is used by sole proprietors and single-member LLC owners to report business income and expenses, calculating a net profit or loss that carries over to Form 1040. It's the standard way self-employed individuals and freelancers report business earnings. Fill it out directly in your browser and download the completed PDF. FileKit is not affiliated with the IRS, USCIS, or any government agency. This is the official current form, provided for your convenience — always verify you're using the latest version at the source link below before submitting.

How to fill out Schedule C

  1. 1Enter your business name, address, and principal business activity code.
  2. 2Report your gross income and itemize your business expenses by category.
  3. 3Download the completed PDF and attach it to your Form 1040 when filing.

Frequently asked questions

Who needs to file Schedule C?

Sole proprietors and single-member LLCs (that haven't elected corporate taxation) who operated a business or practiced a profession as a self-employed individual during the year.

Does this replace Form 1040?

No — Schedule C calculates your business profit or loss, which then carries over to your Form 1040; it's filed together with, not instead of, your 1040.

What if my business had a loss?

You still generally file Schedule C to report the loss, which may reduce your overall taxable income — consult a tax professional for guidance specific to your situation.

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