Instructions for Schedule C

2025

Instructions for Schedule C

(Form 1040)

Profit or Loss From Business

Section references are to the Internal Revenue Code unless

otherwise noted.

Future Developments

For the latest information about developments related to

Schedule C and its instructions, such as legislation enacted after

they were published, go to IRS.gov/ScheduleC.

What’s New

Standard mileage rate. For 2025, the standard mileage rate

for the cost of operating your car for business use is 70 cents per

mile.

Energy efficient commercial buildings deduction. The

expense is now reported on line 27a.

Other expenses (from line 48). The expense is now reported

on line 27b.

Bonus depreciation. Certain qualified property acquired and

placed in service after January 19, 2025, can take a 100% bonus

depreciation. You can also elect to use the previous bonus

depreciation phase-down rates instead of 100% expensing. See

the Instructions for Form 4562 for more information.

Section 179 deduction dollar limits increased. Beginning in

2025, the maximum section 179 expense deduction is $2.5

million. This limit is reduced by the amount by which the cost of

section 179 property placed in service during the tax year

exceeds $4 million. See the Instructions for Form 4562 for more

information.

Domestic research and experimental expenditures.

Beginning in 2025, you can deduct your domestic research and

experimental expenditures as current business expenses or you

can elect to capitalize and amortize the expenditures ratable

over a period of 60 months or more. See Revenue Procedure

2025-28 for more information.

Qualified sound recording productions. You may be eligible

to deduct up to $150,000 of qualified sound recording production

costs. This applies to costs starting after July 4, 2025, but before

January 1, 2026. See section 181 for more information.

No tax on qualified tips. Beginning in 2025, you may be

eligible to take a deduction for qualified tips you received in

2025. You can’t deduct more than $25,000 of those tips. The

deduction is claimed on Schedule 1-A (Form 1040) not on your

Schedule C. See Schedule 1-A (Form 1040) and its instructions

for more information.

No tax on qualified overtime. Beginning in 2025, if you

earned qualified overtime pay you may be eligible to deduct up

to $12,500 ($25,000 if married filing jointly) of your qualified

overtime compensation. The deduction is claimed on Schedule

1-A (Form 1040) not on your Schedule C. See Schedule 1-A

(Form 1040) and its instructions for more information.

Jan 2, 2026

No tax on car loan interest. If you are self-employed and use

your vehicle for personal and business use, you may be eligible

to take a deduction for the interest for the personal use on

Schedule 1-A (Form 1040). You can only deduct the part of the

interest expense that represents the business use of your vehicle

on Schedule C. See Schedule 1-A (Form 1040) and its

instructions for more information.

Reminders

Form 1040-SS filers and business use of home. Taxpayers

who file Form 1040-SS and claim a deduction for business use

of home will report the expense on Schedule C (Form 1040).

Filers will use Form 8829, Expenses for Business Use of Your

Home, if applicable, to figure the deduction and report the

amount on Schedule C, line 30.

Redesigned Form 1040-SS. Schedule C (Form 1040) is

available to be filed with Form 1040-SS, if applicable. It replaces

Form 1040-SS, Part IV. For additional information, see the

Instructions for Form 1040-SS.

Business meals deduction. The business meals deduction is

50%.

Reporting nontaxable Medicaid waiver payments. Certain

Medicaid waiver payments that are reported to you on Form

1099-MISC or Form 1099-NEC may be nontaxable. For

information on how to report these payments on Schedule C, see

Medicaid waiver payments, later.

Gig economy tax center. The gig (or on-demand, sharing, or

access) economy refers to an activity where people earn income

providing on-demand work, services, or goods. Go to

IRS.gov/Gig to get more information about the tax consequences

of participating in the gig economy.

Excess business loss limitation. If you report a loss on

line 31 of your Schedule C (Form 1040), you may be subject to a

business loss limitation. The disallowed loss resulting from the

limitation will not be reflected on line 31 of your Schedule C.

Instead, use Form 461 to determine the amount of your excess

business loss, which will be included as income on Schedule 1

(Form 1040), line 8p. Any disallowed loss resulting from this

limitation will be treated as a net operating loss that must be

carried forward and deducted in a subsequent year.

See Form 461 and its instructions for details on the excess

business loss limitation.

Small Business and Self-Employed (SB/SE) Tax Center. Do

you need help with a tax issue or preparing your return, or do you

need a free publication or form? SB/SE serves taxpayers who

file Form 1040 or 1040-SR, Schedules C, E, and F, or Form

2106, as well as small business taxpayers with assets under $10

million. For additional information, go to the Small Business and

Self-Employed Tax Center at IRS.gov/SmallBiz.

Instructions for Schedule C (Form 1040) (2025) Catalog Number 24329W

Department of the Treasury Internal Revenue Service www.irs.gov

General Instructions

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 and

you are involved in the activity with continuity and regularity. For

example, a sporadic activity, a not-for-profit activity, or a hobby

does not qualify as a business. To report income from a

nonbusiness activity, see the Instructions for Schedule 1 (Form

1040), line 8j.

Single-member limited liability company (LLC). Generally, a

single-member domestic LLC is not treated as a separate entity

for federal income tax purposes. If you are the sole member of a

domestic LLC, file Schedule C (or Schedule E or F, if applicable)

unless you have elected to treat the domestic LLC as a

corporation. See Form 8832 for details on making this election

and for information about the tax treatment of a foreign LLC.

Single-member LLCs with employees. A single-member LLC

must file employment tax returns using the LLC’s name and

employer identification number (EIN) rather than the owner’s

name and EIN, even if the LLC is not treated as a separate entity

for federal income tax purposes.

Also, use Schedule C to report (a) wages and expenses you had

as a statutory employee; (b) income and deductions of certain

qualified joint ventures; and (c) certain amounts shown on a

Form 1099, such as Form 1099-MISC, Form 1099-NEC, and

Form 1099-K. See the instructions on your Form 1099 for more

information about what to report on Schedule C.

Heavy highway vehicle use tax. If you use certain highway

trucks, truck-trailers, tractor-trailers, or buses in your trade or

business, you may have to pay a federal highway motor vehicle

use tax. See the Instructions for Form 2290 to find out if you

must pay this tax and go to IRS.gov/Trucker for the most recent

developments.

You may be subject to state and local taxes and other

requirements such as business licenses and fees. Check with

your state and local governments for more information.

Information returns. You may have to file information returns

for wages paid to employees, and certain payments of fees and

other nonemployee compensation, interest, rents, royalties, real

estate transactions, annuities, and pensions. See Line I, later,

and IRS.gov/Form1099 for details and other payments that may

require you to file a Form 1099.

If you received cash of more than $10,000 in one or more

related transactions in your trade or business, you may have to

file Form 8300. For details, see the Instructions for Form 8300

and IRS.gov/Pub1544. See also the IRS Form 8300 Reference

Guide, available at IRS.gov/businesses/small-businesses-selfemployed/irs-form-8300-reference-guide.

Other Schedules and Forms You May

Have To File

• Schedule A (Form 1040) to deduct interest, taxes, and

casualty losses not related to your business.

• Schedule E (Form 1040) to report rental real estate and

royalty income or (loss) that is not subject to self-employment

tax.

• Schedule F (Form 1040) to report profit or (loss) from farming.

• Schedule J (Form 1040) to figure your tax by averaging your

farming or fishing income over the previous 3 years. Doing so

may reduce your tax.

• Schedule SE (Form 1040) to pay self-employment tax on

income from any trade or business.

• Form 461 to report an excess business loss.

• Form 3800 to claim any of the general business credits.

• Form 4562 to claim depreciation and amortization on assets

placed in service in 2025, to claim amortization that began in

2025, to make an election under section 179 to expense certain

property, or to report information on listed property.

• Form 4684 to report a casualty or theft gain or (loss) involving

property used in your trade or business or income-producing

property.

• Form 4797 to report sales, exchanges, and involuntary

conversions (not from a casualty or theft) of trade or business

property.

• Form 6198 to apply a limitation to your loss if you have a

business loss and you have amounts invested in the business for

which you are not at risk.

• Form 6252 to report income from an installment agreement.

• Form 7205 to claim the IRC 179D deduction for qualifying

energy efficient commercial building expenses.

• Form 8582 to apply a limitation to your loss from passive

activities.

• Form 8594 to report certain purchases or sales of groups of

assets that constitute a trade or business.

• Form 8824 to report like-kind exchanges.

• Form 8829 to claim actual expenses for business use of your

home.

• Form 8936 to claim the commercial clean vehicle credit.

• Form 8960 to pay Net Investment Income Tax on certain

income generally from your passive activities.

• Form 8990 to determine whether your business interest

deduction is limited.

• Form 8995 or 8995-A to claim a deduction for qualified

business income.

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E-filing Forms 1099. The Taxpayer First Act of 2019 authorized

the Department of the Treasury and the IRS to issue regulations

that reduce the 250-return e-file threshold. Treasury Decision

9972, published February 23, 2023, lowered the e-file threshold

to 10 (calculated by aggregating all information returns) effective

for information returns required to be filed after 2023. Go to

IRS.gov/filing/e-file-information-returns for e-file options.

Business Owned and Operated by

Spouses

Generally, if you and your spouse jointly own and operate an

unincorporated business and share in the profits and losses, you

are partners in a partnership, whether or not you have a formal

partnership agreement. You generally have to file Form 1065

instead of Schedule C for your joint business activity; however,

you may not have to file Form 1065 if either of the following

applies.

• You and your spouse elect to be treated as a qualified joint

venture. See Qualified Joint Venture next.

• You and your spouse wholly own the unincorporated business

as community property and you treat the business as a sole

proprietorship. See Community Income, later.

Otherwise, use Form 1065. See Pub. 541 for information about

partnerships.

Qualified Joint Venture You and your spouse can elect to treat

an unincorporated business as a qualified joint venture instead

of a partnership if you:

• Each materially participate in the business (see Material

participation, later, in the instructions for line G);

• Are the only owners of the business; and

• File a joint return for the tax year.

Making the election will allow you to avoid the complexity of

Form 1065 but still give each of you credit for social security

earnings on which retirement benefits, disability benefits,

survivor benefits, and insurance (Medicare) benefits are based.

In most cases, this election will not increase the total tax owed

on the joint return.

Jointly owned property. You and your spouse must operate

a business to make this election. Do not make the election for

jointly owned property that is not a trade or business.

Only businesses that are owned and operated by

spouses as co-owners (and not in the name of a state

CAUTION law entity) qualify for the election. Thus, a business

owned and operated by spouses through an LLC does not

qualify for the election of a qualified joint venture.

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Making the election. To make this election, divide all items of

income, gain, loss, deduction, and credit attributable to the

business between you and your spouse based on your

respective interests in the business. Each of you must file a

separate Schedule C or F (Form 1040). Enter your share of the

applicable income, deduction, or (loss) on the appropriate lines

of your separate Schedule C or F (Form 1040). Each of you may

also need to file a separate Schedule SE (Form 1040) to pay

self-employment tax. If the business was taxed as a partnership

before you made the election, the partnership will be treated as

terminating at the end of the preceding tax year. For information

on how to report the termination of the partnership, see Pub.

541.

Revoking the election. The election can be revoked only with

the permission of the IRS. However, the election remains in

effect only for as long as you and your spouse continue to meet

the requirements to make the election. If you and your spouse

fail to meet the requirements for any year, you will need to make

a new election to be treated as a qualified joint venture in any

future year.

Employer identification number (EIN). You and your spouse

do not need to obtain an EIN to make the election. But you may

need an EIN to file other returns, such as employment or excise

tax returns. To apply for an EIN, see the Instructions for Form

SS-4 or go to IRS.gov/EIN.

Rental real estate business. If you and your spouse make the

election for your rental real estate business, you must each

report your share of income and deductions on Schedule E

(Form 1040). Rental real estate income is not generally included

in net earnings from self-employment subject to self-employment

tax and is generally subject to the passive loss limitation rules.

Electing qualified joint venture status does not alter the

application of the self-employment tax or the passive loss

limitation rules.

More information. For more information on qualified joint

ventures, go to IRS.gov/QJV.

Community Income

If you and your spouse wholly own an unincorporated business

as community property under the community property laws of a

state, foreign country, or U.S. territory, you can treat your wholly

owned, unincorporated business as a sole proprietorship instead

of a partnership. Any change in your reporting position will be

treated as a conversion of the entity.

Report your income and deductions as follows.

• If you choose to treat the business as a sole proprietorship,

report all the income and other items from the business on the

Schedule C of one spouse.

• If you choose to treat the business as a partnership, see Pub.

541.

• If both spouses elected to treat the business as a qualifying

joint venture, see Qualified Joint Venture, earlier.

States with community property laws include Arizona,

California, Idaho, Louisiana, Nevada, New Mexico, Texas,

Washington, and Wisconsin. See Pub. 555 for more information

about community property laws.

Reportable Transaction Disclosure Statement

Use Form 8886 to disclose information for each reportable

transaction in which you participated. Form 8886 must be filed

for each tax year that your federal income tax liability is affected

by your participation in the transaction. You may have to pay a

penalty if you are required to file Form 8886 but don’t do so. You

may also have to pay interest and penalties on any reportable

transaction understatements. The following are reportable

transactions.

• Any listed transaction that is the same as or substantially

similar to tax avoidance transactions identified by the IRS in

published guidance.

• Any transaction offered to you or a related party under

conditions of confidentiality for which you paid an advisor a fee

of at least $50,000.

• Certain transactions for which you or a related party have

contractual protection against disallowance of the tax benefits.

• Certain transactions resulting in a loss of at least $2 million in

any single tax year or $4 million in any combination of tax years.

(At least $50,000 for a single tax year if the loss arose from a

foreign currency transaction defined in section 988(c)(1),

whether or not the loss flows through from an S corporation or

partnership.)

• Certain transactions of interest entered into that are the same

or substantially similar to one of the types of transactions that the

IRS has identified by published guidance as a transaction of

interest.

See the Instructions for Form 8886 for more details. See also

chapter 2 of Pub. 550.

Capital Construction Fund

Do not claim on Schedule C the deduction for amounts

contributed to a capital construction fund set up under

chapter 535 of title 46 of the United States Code. Instead,

reduce the amount you would otherwise enter on Form 1040 or

1040-SR, line 15, by the amount of the deduction. Next to

line 15, enter “CCF” and the amount of the deduction. For

details, see Pub. 595.

Additional Information

See Pub. 334 for more information for small businesses.

Specific Instructions

Filers of Form 1041. Do not complete the block labeled “Social

security number (SSN).” Instead, enter the EIN issued to the

estate or trust on line D.

Line A

Describe the business or professional activity that provided your

principal source of income reported on line 1. If you owned more

than one business, complete a separate Schedule C for each

business. Give the general field or activity and the type of

product or service. If your general field or activity is wholesale

trade, retail trade, or services connected with production

services (mining, construction, or manufacturing), also give the

type of customer or client; for example, “wholesale sale of

hardware to retailers” or “appraisal of real estate for lending

institutions.”

Line B

Enter on line B the six-digit code from the Principal Business or

Professional Activity Codes chart at the end of these

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instructions. For nonstore retailers, select the PBA code by the

primary product that your establishment sells. For example,

establishments primarily selling prescription and nonprescription

drugs select PBA code 456110 Pharmacies & drug retailers.

Line D

Enter on line D the EIN that was issued to you on Form SS-4. Do

not enter your SSN on this line. Do not enter another taxpayer’s

EIN (for example, from any Forms 1099-MISC that you received).

If you do not have an EIN, leave line D blank.

You need an EIN only if you have a qualified retirement plan

or are required to file employment, excise, alcohol, tobacco, or

firearms returns or are a payer of gambling winnings. If you need

an EIN, see the Instructions for Form SS-4.

Single-member LLCs. If you are the sole owner of an LLC that

is not treated as a separate entity for federal income tax

purposes, enter on line D the EIN that was issued to the LLC (in

the LLC’s legal name) for a qualified retirement plan; to file

employment, excise, alcohol, tobacco, or firearms returns; or as

a payer of gambling winnings. If you do not have such an EIN,

leave line D blank.

Line E

Enter your business address. Show a street address instead of a

box number. Include the suite or room number, if any. If you

conducted the business from your home located at the address

shown on page 1 of your tax return, you don’t have to complete

this line.

Line F

Generally, you can use the cash method, an accrual method, or

any other method permitted by the Internal Revenue Code. In all

cases, the method used must clearly reflect income. Unless you

are a small business taxpayer (defined later under Part III), you

must use an accrual method for sales and purchases of

inventory items. Special rules apply to long-term contracts (see

section 460 for details).

If you use the cash method, show all items of taxable income

actually or constructively received during the year (in cash,

property, or services). Income is constructively received when it

is credited to your account or made available to you without

restriction. Also, show amounts actually paid during the year for

deductible expenses. However, if the payment of an expenditure

creates an asset having a useful life that extends beyond 12

months or the end of the next tax year, it may not be deductible

or may be deductible only in part for the year of the payment.

See chapter 2 of Pub. 334, Tax Guide for Small Business.

For amounts includible in income and deductible as expense

under an accrual method, see Pub. 538.

To change your accounting method, you must generally file

Form 3115. You may also have to make an adjustment to prevent

amounts of income or expense from being duplicated or omitted.

This is called a section 481(a) adjustment.

Example. You change to the cash method of accounting and

choose to account for inventoriable items in the same manner as

nonincidental materials and supplies for the 2025 tax year. You

accrued sales in 2024 for which you received payment in 2025.

You must report those sales in both years as a result of changing

your accounting method and must make a section 481(a)

adjustment to prevent duplication of income.

A net negative section 481 adjustment is generally taken into

account in the year of change. A net positive section 481(a)

adjustment is generally taken into account over a period of 4

years. Include any net positive section 481(a) adjustments on

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line 6. If the net section 481(a) adjustment is negative, report it in

Part V.

More information. For more information about changing your

accounting method and the section 481(a) adjustment, see the

Instructions for Form 3115. Additional information is also

available in various revenue procedures. See Revenue

Procedure 2025-23 (and any subsequent revenue procedures

modifying Revenue Procedure 2025-23) for a list of automatic

changes, including a description of its effect on prior lists of

automatic changes. Revenue Procedure 2025-23 is available at

IRS.gov/irb/2025-24_IRB#REV-PROC-2025-23.

Line G

If your business activity is not a rental activity and you meet any

of the material participation tests, explained next, or the

exception for oil and gas applies, check the “Yes” box.

Otherwise, check “No.” If you check “No,” this activity is passive.

If you have a loss from a passive activity, see Limit on losses,

later. If you have a profit from the rental of property to a

nonpassive activity, see Recharacterization of Passive Income in

Pub. 925 to find out how to report the net income.

Material participation. For purposes of the seven material

participation tests listed later, participation generally includes

any work you did in connection with an activity if you owned an

interest in the activity at the time you did the work. The capacity

in which you did the work does not matter. However, work is not

treated as participation if it is work that an owner would not

customarily do in the same type of activity and one of your main

reasons for doing the work was to avoid the disallowance of

losses or credits from the activity under the passive activity rules.

Work you did as an investor in an activity is not treated as

participation unless you were directly involved in the day-to-day

management or operations of the activity. Work performed as an

investor includes:

• Studying and reviewing financial statements or reports on the

activity,

• Preparing or compiling summaries or analyses of the finances

or operations of the activity for your own use, and

• Monitoring the finances or operations of the activity in a

nonmanagerial capacity.

Participation by your spouse during the tax year in an activity

in which you own an interest can be counted as your

participation in the activity. This rule applies even if your spouse

did not own an interest in the activity and whether or not you and

your spouse file a joint return. However, this rule does not apply

for purposes of determining whether you and your spouse can

elect to have your business treated as a qualified joint venture

instead of a partnership (see Qualified Joint Venture, earlier).

For purposes of the passive activity rules, you materially

participated in the operation of a trade or business activity during

2025 if you met any of the following seven tests.

1. You participated in the activity for more than 500 hours

during the tax year.

2. Your participation in the activity for the tax year was

substantially all of the participation in the activity of all individuals

(including individuals who did not own any interest in the activity)

for the tax year.

3. You participated in the activity for more than 100 hours

during the tax year, and you participated at least as much as any

other person for the tax year. This includes individuals who did

not own any interest in the activity.

4. The activity is a significant participation activity for the tax

year, and you participated in all significant participation activities

for more than 500 hours during the year. An activity is a

“significant participation activity” if it involves the conduct of a

trade or business, you participated in the activity for more than

100 hours during the tax year, and you did not materially

participate under any of the material participation tests (other

than this test 4).

5. You materially participated in the activity for any 5 of the

prior 10 tax years.

6. The activity is a personal service activity in which you

materially participated for any 3 prior tax years. A personal

service activity is an activity that involves performing personal

services in the field of health, law, engineering, architecture,

accounting, actuarial science, performing arts, or consulting, or

any other trade or business in which capital is not a material

income-producing factor.

7. Based on all the facts and circumstances, you

participated in the activity on a regular, continuous, and

substantial basis for more than 100 hours during the tax year.

Your participation in managing the activity does not count in

determining if you meet this test if any person (except you) (a)

received compensation for performing management services in

connection with the activity, or (b) spent more hours during the

tax year than you spent performing management services in

connection with the activity (regardless of whether the person

was compensated for the services).

Rental of personal property. Generally, a rental activity (such

as long-term equipment leasing) is a passive activity even if you

materially participated in the activity. However, if you met any of

the five exceptions listed under Rental Activities in the

Instructions for Form 8582, the rental of the property is not

treated as a rental activity and the material participation rules

explained earlier apply.

Exception for oil and gas. If you are filing Schedule C to report

income and deductions from an oil or gas well in which you own

a working interest directly or through an entity that does not limit

your liability, check the “Yes” box. The activity of owning a

working interest is not a passive activity, regardless of your

participation.

Limit on losses. Your business activity loss may be limited if

you checked the “No” box on line G. In addition, your rental

activity loss may be limited even if you materially participated. In

general, a business activity in which you do not materially

participate or a rental activity is a passive activity and you have

to use Form 8582 to apply a limitation that may reduce the loss, if

any, that you may enter on Schedule C, line 31. For details, see

Pub. 925.

Note: Line G doesn’t apply to filers of Form 1040-SS.

Line H

If you started or acquired this business in 2025, check the box on

line H. Also, check the box if you are reopening or restarting this

business after temporarily closing it, and you didn’t file a 2024

Schedule C for this business.

Line I

If you made any payment in 2025 that would require you to file

any Forms 1099, check the “Yes” box. Otherwise, check the “No”

box.

You may have to file information returns for wages paid to

employees, certain payments of fees and other nonemployee

compensation, interest, rents, royalties, real estate transactions,

annuities, and pensions. You may also have to file an information

return if you sold $5,000 or more of consumer products to a

person on a buy-sell, a deposit-commission, or other similar

basis for resale.

The Guide to Information Returns in the 2025 General

TIP Instructions for Certain Information Returns identifies

which Forms 1099 must be filed, the amounts to report,

and the due dates for the required Forms 1099. For information,

see IRS.gov/instructions/Form1099.

Part I. Income

Except as otherwise provided in the Internal Revenue Code,

gross income includes income from whatever source derived. In

certain circumstances, however, gross income does not include

extraterritorial income that is qualifying foreign trade income. Use

Form 8873 to figure the extraterritorial income exclusion. Report

it on Schedule C as explained in the Instructions for Form 8873.

If you were a debtor in a chapter 11 bankruptcy case during

2025, see Chapter 11 Bankruptcy Cases in the Instructions for

Form 1040 (under Income) and the Instructions for Schedule SE.

Be sure to report all income attributable to your trade or

business from all sources. You may receive one or more Forms

1099 from people who are required to provide information to the

IRS listing amounts that may be income you received as a result

of your trade or business activities. The following is a list of some

of the common Forms 1099.

• 1099-MISC. For more information about what is reported on

Form 1099-MISC, see the Instructions for Recipient included on

that form.

• 1099-NEC. For more information about what is reported on

Form 1099-NEC, see the Instructions for Recipient included on

that form.

• 1099-K. For more information about what is reported on Form

1099-K, see the Instructions for Payee included on that form and

go to IRS.gov/Gig.

Income you report on Schedule C may be qualified

TIP business income and entitle you to a deduction on Form

1040 or 1040-SR, line 13a. See Forms 8995 and 8995-A

for more information.

Line 1

Enter gross receipts from your trade or business. Be sure to

check any Forms 1099 you received for business income that

must be reported on this line.

If you received one or more Forms 1099-NEC, be sure line 1

includes amounts properly shown on your Forms 1099-NEC. If

the total amounts that were reported in box 1 of Forms

1099-NEC are more than the total you are reporting on line 1,

attach a statement explaining the difference.

Statutory employees. If you received a Form W-2, and the

"Statutory employee" box in box 13 of that form was checked,

report your income and expenses related to that income on

Schedule C. Enter your statutory employee income from box 1 of

Form W-2 on line 1 of Schedule C and check the box on that

line. Social security and Medicare tax should have been withheld

from your earnings; as a result, you do not owe self-employment

tax on these earnings. Statutory employees include full-time life

insurance agents, certain agent or commission drivers and

traveling salespersons, and certain homeworkers.

If you had both self-employment income and statutory

employee income, you must file two Schedules C. You cannot

combine these amounts on a single Schedule C.

Note: Statutory employees information doesn’t apply to Form

1040-SS filers.

Note: Line I doesn’t apply to filers of Form 1040-SS.

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Qualified joint ventures should report rental real estate

income not subject to self-employment tax on

CAUTION Schedule E (Form 1040). See Qualified Joint Venture,

earlier, and the Instructions for Schedule E (Form 1040).

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Name, image, likeness (NIL) income. If you are a

student-athlete, any monetary or financial gain, including

non-cash compensation like merchandise or gift cards, you

receive from a transaction in which you benefit from the use of

your name, image, or likeness is NIL income. Generally,

student-athletes are considered independent contractors for tax

purposes and report NIL income and related expenses as

self-employment income on Schedule C. However, report

royalties and other NIL income that is not self-employment

income on Schedule E instead.

Medicaid waiver payments. If you are a sole proprietor in a

business of providing home care services, certain Medicaid

waiver payments you receive may be nontaxable. If you receive

Medicaid waiver payments on a Form 1099-MISC or Form

1099-NEC that are excludable from gross income under Notice

2014-7, report the full amount of the payments as income on

Schedule C, line 1. Then report the nontaxable and excludable

amount as an expense in Part V, Other Expenses, and write

“Notice 2014-7” next to the amount. These payments are

nontaxable and excludable from income. Notice 2014-7 is

available at IRS.gov/irb/2014-04_IRB#NOT-2014-7. For more

information about these payments see the related questions and

answers at Certain Medicaid Waiver Payments May Be

Excludable From Income, available at IRS.gov/individuals/

certain-medicaid-waiver-payments-may-be-excludable-fromincome

Installment sales. Generally, the installment method can’t be

used to report income from the sale of (a) personal property

regularly sold under the installment method, or (b) real property

held for resale to customers. But the installment method can be

used to report income from sales of certain residential lots and

timeshares if you elect to pay interest on the tax due on that

income after the year of sale. See section 453(l)(2)(B) for details.

If you make this election, include the interest in the total on

Schedule 2 (Form 1040), line 14, and enter the amount of

interest and “453(l)(3)” on the line next to the entry space.

If you use the installment method, attach a statement to your

return. Show separately for 2025 and the 3 preceding years:

gross sales, cost of goods sold, gross profit, percentage of gross

profit to gross sales, amounts collected, and gross profit on

amounts collected.

Line 2

Report your sales returns and allowances as a positive number

on line 2. A sales return is a cash or credit refund you gave to

customers who returned defective, damaged, or unwanted

products. A sales allowance is a reduction in the selling price of

products, instead of a cash or credit refund.

Line 6

Report on line 6 business income not reported elsewhere in Part

I. Be sure to include amounts from the following.

• Finance reserve income.

• Scrap sales.

• Bad debts you recovered.

• Interest (such as on notes and accounts receivable).

• State gasoline or fuel tax refunds you received in 2025.

• Any amount of credit for biofuel claimed on line 3 of Form

6478.

• Any amount of credit for biodiesel, renewable diesel, and

sustainable aviation fuel claimed on line 11 of Form 8864.

• Credit for federal tax paid on fuels claimed on your 2024 Form

1040 or 1040-SR.

• Prizes and awards related to your trade or business.

• Amounts you received in your trade or business as shown on

Form 1099-PATR.

• Other kinds of miscellaneous business income.

If the business use percentage of any listed property (defined

under Line 13, later) dropped to 50% or less in 2025, report on

this line any recapture of excess depreciation, including any

section 179 expense deduction. Use Part IV of Form 4797 to

figure the recapture. Also, if the business use percentage drops

to 50% or less on leased listed property (other than a vehicle),

include on this line any inclusion amount. See chapter 5 of Pub.

946 to figure the amount.

Part II. Expenses

Capitalizing costs of producing property and acquiring

property for resale. If you produced real or tangible personal

property or acquired real or personal property for resale, you

must generally capitalize certain expenses in inventory or other

property. These expenses include the direct costs of the property

and any indirect costs properly allocable to that property.

Reduce the amounts on lines 8 through 27a and Part V by

amounts capitalized. See Pub. 538 for a discussion of the

uniform capitalization rules.

Exception for a small business taxpayer. A small business

taxpayer (defined later under Part III) is not required to capitalize

certain expenses to inventory or other property. See Pub. 538 for

more details.

Exception for creative property. If you are a freelance

artist, author, or photographer, you may be exempt from the

capitalization rules. However, your personal efforts must have

created (or reasonably be expected to create) the property. This

exception does not apply to any expense related to printing,

photographic plates, motion picture films, videotapes, or similar

items. These expenses are subject to the capitalization rules. For

details, see Uniform Capitalization Rules in Pub. 538.

Line 9

You can deduct the actual expenses of operating your car or

truck or take the standard mileage rate. This is true even if you

used your vehicle for hire (such as a taxicab). You must use

actual expenses if you used five or more vehicles simultaneously

in your business (such as in fleet operations). You can’t use

actual expenses for a leased vehicle if you previously used the

standard mileage rate for that vehicle.

You can take the standard mileage rate for 2025 only if you:

• Owned the vehicle and used the standard mileage rate for the

first year you placed the vehicle in service, or

• Leased the vehicle and are using the standard mileage rate

for the entire lease period.

If you take the standard mileage rate:

• Multiply the number of business miles driven by 0.70. For

example, 1,250 business miles driven × 0.70 = $875.00;

• Add to this amount your parking fees and tolls; and

• Enter the total on line 9. Do not deduct depreciation, rent or

lease payments, or your actual operating expenses.

If you use your vehicle for both business and personal

purposes and you claimed a deduction in 2025 on

CAUTION Schedule 1-A (Form 1040) for the vehicle loan interest

allocable to your personal use, then you can’t claim a deduction

for that same interest on Schedule C. See Schedule 1-A (Form

1040) and its instructions for more information.

!

If you deduct actual expenses:

6

• Include on line 9 the business portion of expenses for

gasoline, oil, repairs, insurance, license plates, etc.; and

• Show depreciation on line 13 and rent or lease payments on

line 20a.

For details, see chapter 4 of Pub. 463.

If you use your vehicle for both business and personal

purposes and you claimed a deduction in 2025 on

CAUTION Schedule 1-A (Form 1040) for the vehicle loan interest

allocable to your personal use, then you can’t claim a deduction

for that same interest on Schedule C. See Schedule 1-A (Form

1040) and its instructions for more information.

!

Information on your vehicle. If you claim any car and truck

expenses, you must provide certain information on the use of

your vehicle by completing one of the following.

1. Complete Schedule C, Part IV, if (a) you are claiming the

standard mileage rate, you lease your vehicle, or your vehicle is

fully depreciated; and (b) you are not required to file Form 4562

for any other reason. If you used more than one vehicle during

the year, attach a statement with the information requested in

Schedule C, Part IV, for each additional vehicle.

2. Complete Form 4562, Part V, if you are claiming

depreciation on your vehicle or you are required to file Form

4562 for any other reason (see Line 13, later).

Line 10

Enter the total commissions and fees for the tax year. Do not

include commissions or fees that are capitalized or deducted

elsewhere on your return.

You must file Form 1099-NEC to report certain commissions

and fees of $600 or more during the year. See the Instructions

for Forms 1099-MISC and 1099-NEC for details.

Sales of property. Generally, commissions and other fees paid

to facilitate the sale of property must be capitalized. However, if

you are a dealer in property, enter on line 10 the commissions

and fees you paid to facilitate the sale of that property.

Note: A dealer in property is a person who regularly sells

property in the ordinary course of their trade or business.

For more information on the capitalization of commissions

and fees, see the examples under Regulations section

1.263(a)-1(e)(3).

Line 11

Enter the total cost of contract labor for the tax year. Contract

labor includes payments to persons you do not treat as

employees (for example, independent contractors) for services

performed for your trade or business. Do not include contract

labor deducted elsewhere on your return, such as contract labor

includible on line 17, 21, 26, or 37. Also, do not include salaries

and wages paid to your employees; instead, see Line 26, later.

You must file Form 1099-NEC to report contract labor

payments of $600 or more during the year. See the Instructions

for Forms 1099-MISC and 1099-NEC for details.

Line 12

Enter your deduction for depletion on this line. If you have timber

depletion, attach Form T (Timber). See chapter 7 of Pub. 225 for

additional details.

!

CAUTION

Depletion is generally an item of tax preference under

the Alternative Minimum Tax (AMT). See section 57.

Line 13

Depreciation and section 179 expense deduction.

Depreciation is the annual deduction allowed to recover the cost

or other basis of business or investment property having a useful

life substantially beyond the tax year. You can also depreciate

improvements made to leased business property. However,

stock in trade, inventories, and land are not depreciable.

Depreciation starts when you first use the property in your

business or for the production of income. It ends when you take

the property out of service, deduct all your depreciable cost or

other basis, or no longer use the property in your business or for

the production of income. You can also elect under section 179

to expense part or all of the cost of certain property you bought

in 2025 for use in your business. See the Instructions for Form

4562 and Pub. 946 to figure the amount to enter on line 13.

When to attach Form 4562. You must complete and attach

Form 4562 only if you are claiming:

• Depreciation on property placed in service during 2025;

• Depreciation on listed property (defined later), regardless of

the date it was placed in service; or

• A section 179 expense deduction.

If you acquired depreciable property for the first time in 2025,

see Pub. 946.

Listed property. Listed property generally includes, but is not

limited to:

• Passenger automobiles weighing 6,000 pounds or less;

• Any other property used for transportation if the nature of the

property lends itself to personal use, such as motorcycles,

pickup trucks, etc.; and

• Any property used for entertainment or recreational purposes

(such as photographic, phonographic, communication, and

video recording equipment).

Exception. Listed property does not include photographic,

phonographic, communication, or video equipment used

exclusively in your trade or business or at your regular business

establishment. For purposes of this exception, a portion of your

home is treated as a regular business establishment only if that

portion meets the requirements under section 280A(c)(1) for

deducting expenses for the business use of your home.

Recapture. See Line 6, earlier, if the business use

percentage of any listed property dropped to 50% or less in

2025.

Line 14

Deduct contributions to employee benefit programs that are not

an incidental part of a pension or profit-sharing plan included on

line 19. Examples are accident and health plans, group-term life

insurance, and dependent care assistance programs. If you

made contributions on your behalf as a self-employed person to

a dependent care assistance program, complete Form 2441,

Parts I and III, to figure your deductible contributions to that

program.

You cannot deduct contributions you made on your behalf as

a self-employed person for group-term life insurance.

Do not include on line 14 any contributions you made on your

behalf as a self-employed person to an accident and health plan.

However, you may be able to deduct on Schedule 1 (Form

1040), line 17, the amount you paid for health insurance on

behalf of yourself, your spouse, and dependents, even if you do

not itemize your deductions. See the instructions for line 17,

Schedule 1, contained within the Instructions for Form 1040.

You must reduce your line 14 deduction by the amount of any

credit for small employer health insurance premiums determined

on Form 8941. See Form 8941 and its instructions to determine

which expenses are eligible for the credit.

7

Line 15

Deduct premiums paid for business insurance on line 15. Deduct

on line 14 amounts paid for employee accident and health

insurance. Do not deduct amounts credited to a reserve for

self-insurance or premiums paid for a policy that pays for your

lost earnings due to sickness or disability. For details, see Pub.

334, chapter 8.

Lines 16a and 16b

Interest allocation rules. The tax treatment of interest

expense differs depending on its type. For example, home

mortgage interest and investment interest are treated differently.

“Interest allocation” rules require you to allocate (classify) your

interest expense so it is deducted (or capitalized) on the correct

line of your return and receives the right tax treatment. These

rules could affect how much interest you are allowed to deduct

on Schedule C.

Generally, you allocate interest expense by tracing how the

proceeds of the loan were used. See chapter 4 of Pub. 225,

generally, for details.

If you use your vehicle for both business and personal

purposes and you claimed a deduction in 2025 on

CAUTION Schedule 1-A (Form 1040) for the vehicle loan interest

allocable to your personal use, then you can’t claim a deduction

for that same interest on Schedule C. See Schedule 1-A (Form

1040) and its instructions for more information.

!

Limitation on business interest. You must file Form 8990 to

deduct any interest expenses of this trade or business unless

you are a small business taxpayer (defined under Part III) or

meet one of the other filing exceptions listed in the Instructions

for Form 8990.

If you must file Form 8990, figure the limit on your business

interest expenses on Form 8990 before completing lines 16a

and 16b. Follow the instructions under How to report, later, but

report the reduced interest on lines 16a and 16b. The interest

you can’t deduct this year will carry forward to next year on Form

8990.

If you are a small business taxpayer or meet one of the other

filing exceptions for Form 8990, follow the instructions under

How to report, later, and report all of your deductible interest on

lines 16a and 16b.

How to report. If you have a mortgage on real property used in

your business, enter on line 16a the interest you paid for 2025 to

banks or other financial institutions for which you received a

Form 1098 (or similar statement). If you did not receive a Form

1098, enter the interest on line 16b.

If you paid more mortgage interest than is shown on Form

1098, include the amount on line 16a. Attach a statement to your

return explaining the difference and enter “See attached” in the

margin next to line 16a. Don’t include mortgage interest that

must be capitalized, for example, added to basis. See Pub. 551,

under Uniform Capitalization Rules, for details.

The Tax Cuts and Jobs Act, section 11043, limited the

deduction for mortgage interest paid on home equity

CAUTION loans and lines of credit. See section 163(h)(3)(F).

!

If you and at least one other person (other than your spouse if

you file a joint return) were liable for and paid interest on the

mortgage and the other person received the Form 1098, include

your share of the interest on line 16b. Attach a statement to your

return showing the name and address of the person who

received the Form 1098. In the margin next to line 16b, enter

“See attached.”

8

If you paid interest in 2025 that also applies to future years,

deduct only the part that applies to 2025.

Line 17

Include on this line fees charged by accountants and attorneys

that are ordinary and necessary expenses directly related to

operating your business.

Include fees for tax advice related to your business and for

preparation of the tax forms related to your business. Also,

include expenses incurred in resolving asserted tax deficiencies

related to your business.

For more information, see Pub. 334.

Line 18

Include on this line your expenses for

office supplies and postage.

Line 19

Enter your deduction for the contributions you made for the

benefit of your employees to a pension, profit-sharing, or annuity

plan (including SEP, SIMPLE, and SARSEP plans described in

Pub. 560). If the plan included you as a self-employed person,

enter the contributions made as an employer on your behalf on

Schedule 1 (Form 1040), line 16, not on Schedule C.

This deduction may be subject to limitations. For more

information on potential limitations, see Pub. 560.

In most cases, you must file the applicable form listed below if

you maintain a pension, profit-sharing, or other funded-deferred

compensation plan. The filing requirement is not affected by

whether or not the plan qualified under the Internal Revenue

Code, or whether or not you claim a deduction for the current tax

year. There is a penalty for failure to timely file these forms.

Form 5500-EZ. File this form if you have a one-participant

retirement plan that meets certain requirements. A

one-participant plan is a plan that covers only you (or you and

your spouse).

Form 5500-SF. File this form electronically with the Department

of Labor (at efast.dol.gov) if you have a small plan (fewer than

100 participants in most cases) that meets certain requirements.

Form 5500. File this form electronically with the Department of

Labor (at efast.dol.gov) for a plan that does not meet the

requirements for filing Form 5500-EZ or Form 5500-SF. For

details, see Pub. 560.

Lines 20a and 20b

If you rented or leased vehicles, machinery, or equipment, enter

on line 20a the business portion of your rental cost. But if you

leased a vehicle for a term of 30 days or more, you may have to

reduce your deduction by the inclusion amount. See Leasing a

Car in chapter 4 of Pub. 463 to figure this amount.

Enter on line 20b amounts paid to rent or lease other

property, such as office space in a building.

Line 21

Deduct the cost of incidental repairs and maintenance that do

not add to the property’s value or appreciably prolong its life. Do

not deduct the value of your own labor. Do not deduct amounts

spent to restore or replace property; they must be capitalized.

Line 22

In most cases, you can deduct the cost of materials and supplies

only to the extent you actually consumed and used them in your

business during the tax year (unless you deducted them in a

prior tax year). However, if you had incidental materials and

supplies on hand for which you kept no inventories or records of

use, you can deduct the cost of those you actually purchased

during the tax year, provided that method clearly reflects income.

You can also deduct the cost of books, professional

instruments, equipment, etc., if you normally use them within a

year. However, if their usefulness extends substantially beyond a

year, you must generally recover their costs through

depreciation.

Line 23

You can deduct the following taxes and licenses on this line.

• State and local sales taxes imposed on you as the seller of

goods or services. If you collected this tax from the buyer, you

must also include the amount collected in gross receipts or sales

on line 1.

• Real estate and personal property taxes on business assets.

• Licenses and regulatory fees for your trade or business paid

each year to state or local governments. But some licenses,

such as liquor licenses, may have to be amortized. See the

Instructions for Form 4562 for more information on amortization.

• Social security and Medicare taxes paid to match required

withholding from your employees’ wages. Reduce your

deduction by the amount shown on Form 8846, line 4.

• Federal unemployment tax paid.

• Federal highway use tax.

• Contributions to a state unemployment insurance fund, or

paid family and medical leave program disability benefit fund if

they are considered taxes under state law.

Do not deduct the following.

• Federal income taxes, including your self-employment tax.

However, you can deduct one-half of your self-employment tax

on Schedule 1 (Form 1040), line 15 (but if filing Form 1040-NR,

then only when covered under the U.S. social security system

due to an international social security agreement).

• Estate and gift taxes.

• Taxes assessed to pay for improvements, such as paving and

sewers.

• Taxes on your home or personal use property.

• State and local sales taxes on property purchased for use in

your business. Instead, treat these taxes as part of the cost of

the property.

• State and local sales taxes imposed on the buyer that you

were required to collect and pay over to state or local

governments. These taxes are not included in gross receipts or

sales nor are they a deductible expense. However, if the state or

local government allowed you to retain any part of the sales tax

you collected, you must include that amount as income on line 6.

• Other taxes and license fees not related to your business.

Line 24a

Enter your expenses for lodging and transportation connected

with overnight travel for business while away from your tax home.

In most cases, your tax home is your main place of business,

regardless of where you maintain your family home. You can’t

deduct expenses paid or incurred in connection with

employment away from home if that period of employment

exceeds 1 year. Also, you cannot deduct travel expenses for your

spouse, your dependent, or any other individual unless that

person is your employee, the travel is for a bona fide business

purpose, and the expenses would otherwise be deductible by

that person.

Do not include expenses for meals on this line. Instead, see

Line 24b, later. Do not include entertainment expenses on this

line.

Instead of keeping records of your actual incidental expenses,

you can use an optional method for deducting incidental

expenses only if you did not pay or incur meal expenses on a

day you were traveling away from your tax home. The amount of

the deduction is $5 a day. Incidental expenses include fees and

tips given to porters, baggage carriers, bellhops, hotel maids,

stewards or stewardesses and others on ships, and hotel

servants in foreign countries. They do not include expenses for

laundry, cleaning and pressing of clothing, lodging taxes, or the

costs of telegrams or telephone calls. You cannot use this

method on any day that you use the standard meal allowance

(as explained under Line 24b, later).

You can’t deduct expenses for attending a convention,

seminar, or similar meeting held outside the North American

area unless the meeting is directly related to your trade or

business and it is as reasonable for the meeting to be held

outside the North American area as within it. These rules apply

to both employers and employees. Other rules apply to luxury

water travel.

For details on travel expenses, see chapter 1 of Pub. 463.

Line 24b

Enter your deductible business meal expenses. This includes

expenses for meals while traveling away from home for business.

Your deductible business meal expenses are a percentage of

your actual business meal expenses or standard meal

allowance. See Amount of deduction, later, for the percentage

that applies to your actual meal expenses or standard meal

allowance. In most cases, the percentage is 50%.

Do not include entertainment expenses on this line.

Business meal expenses. You can deduct a percentage of

the actual cost of a meal if the following conditions are met.

• The meal expense was an ordinary and necessary expense in

carrying on your trade or business.

• The expense was not lavish or extravagant under the

circumstances.

• You or your employee was present at the meal.

• The meal was provided to a current or potential business

customer, client, consultant, or similar business contact.

• In the case of food or beverages provided during or at an

entertainment event, the food and beverages were purchased

separately from the entertainment, or the cost of the food and

beverages was stated separately from the cost of the

entertainment on one or more bills, invoices, or receipts.

!

You cannot avoid the entertainment disallowance rule by

inflating the amount charged for food and beverages.

CAUTION

See Regulations sections 1.274-11 and 1.274-12 for

examples and more information.

Standard meal allowance. Instead of deducting the actual

cost of your meals while traveling away from home, you can use

the standard meal allowance for your daily meals and incidental

expenses. Under this method, you deduct a specified amount,

depending on where you travel, instead of keeping records of

your actual meal expenses. However, you must still keep records

to prove the time, place, and business purpose of your travel.

The standard meal allowance is the federal meals and

incidental expenses (M&IE) rate. You can find these rates for

locations inside and outside the continental United States by

going to the General Services Administration’s website at

GSA.gov/travel/plan-book/per-diem-rates/mie-breakdown.

See chapter 2 of Pub. 463 for details on how to figure your

deduction using the standard meal allowance, including special

rules for partial days of travel. For special per diem rates and

rules of high cost locales, see Notice 2024-68, available at

9

IRS.gov/irb/2024-41_IRB#NOT-2024-68. Notice 2024-68

provides the rates and list of high-cost localities for the period

October 1, 2024, to September 30, 2025. For subsequent

periods, see Notice 2025-54, available at IRS.gov/irb/

2025-41_IRB#NOT-2025-54.

Amount of deduction. In most cases, you can deduct only

50% of your business meal expenses, including meals incurred

while away from home on business. However, for individuals

subject to the Department of Transportation (DOT) hours of

service limits, the percentage is increased to 80% for business

meals consumed during or incident to any period of duty for

which those limits are in effect. Individuals subject to the DOT

hours of service limits include the following.

• Certain air transportation workers (such as pilots, crew,

dispatchers, mechanics, and control tower operators) who are

under Federal Aviation Administration regulations.

• Interstate truck operators who are under DOT regulations.

• Certain merchant mariners who are under Coast Guard

regulations.

However, you can fully deduct meals and incidentals

furnished or reimbursed to an employee if you properly treat the

expense as wages subject to withholding. You can also fully

deduct meals and incidentals provided to a nonemployee to the

extent the expenses are includible in the gross income of that

person and reported on Form 1099-NEC. See chapter 5 of Pub.

15, Employer’s Tax Guide, for details and other exceptions. See

also chapter 8 of Pub. 334.

Daycare providers. If you qualify as a family daycare provider,

you can use the standard meal and snack rates, instead of

actual costs, to figure the deductible cost of meals and snacks

provided to eligible children. If you receive reimbursement under

a food program of the Department of Agriculture, only deduct the

cost of food that exceeds reimbursement, if any. See Pub. 587

for details, including recordkeeping requirements.

Line 25

Deduct utility expenses only for your trade or business.

Local telephone service. If you used your home phone for

business, do not deduct the base rate (including taxes) of the

first phone line into your residence. But you can deduct any

additional costs you incurred for business that are more than the

base rate of the first phone line. For example, if you had a

second line, you can deduct the business percentage of the

charges for that line, including the base rate charges.

Line 26

Enter the total salaries and wages for the tax year reduced by the

amount of the following credit(s), if applicable.

• Work Opportunity Credit (Form 5884).

• Empowerment Zone Employment Credit (Form 8844).

• Credit for Employer Differential Wage Payments (Form 8932).

• Employer Credit for Paid Family and Medical Leave (Form

8994).

Do not reduce your deduction for any portion of a credit that

was passed through to you from a pass-through entity. See the

instructions for the credit form for more information.

Do not include salaries and wages deducted elsewhere on

your return or amounts paid to yourself.

If you provided taxable fringe benefits to your

employees, such as personal use of a car, do not deduct

CAUTION as wages the amount applicable to depreciation and

other expenses claimed elsewhere.

!

In most cases, you are required to file Form W-2 for each

employee. See the General Instructions for Forms W-2 and W-3.

10

Line 27a

Energy efficient commercial buildings deduction. You may

be able to deduct part or all of the expenses of modifying an

existing commercial building to make it energy efficient. For

details, see Form 7205 and its instructions. Attach Form 7205 to

your tax return.

Line 30

Business use of your home. You may be able to deduct

certain expenses for business use of your home, subject to

limitations. To claim a deduction for business use of your home,

use Form 8829, or you can elect to determine the amount of the

deduction using a simplified method.

If you have a business use of another home, you can’t use the

simplified method for that home. You can use the Form 8829 to

claim expenses for business use of the other home.

For additional information about claiming this deduction, see

Pub. 587.

If you are not using the simplified method to determine

TIP the amount of expenses you may deduct for business

use of a home, do not complete the additional entry

spaces on line 30 for total square footage of your home and of

the part of the home used for business. Instead, include the

amount from line 36 of your Form 8829 on line 30.

Simplified method. The simplified method is an alternative to

the calculation, allocation, and substantiation of actual

expenses. In most cases, you’ll figure your deduction by

multiplying the area (measured in square feet) used regularly

and exclusively for business, regularly for daycare, or regularly

for storage of inventory or product samples, by $5. The area you

use to figure your deduction cannot exceed 300 square feet. You

can’t use the simplified method to figure a deduction for rental

use of your home.

Electing to use the simplified method. You choose

whether or not to use the simplified method each tax year. Make

the election by using the simplified method to figure the

deduction for the qualified business use of a home on a timely

filed, original federal income tax return for that year. An election

for a year, once made, is irrevocable. A change from using the

simplified method in one year to actual expenses in a

succeeding year, or vice versa, is not a change in method of

accounting and does not require the consent of the

Commissioner.

If you share your home with someone else who uses the

home for a separate business that qualifies for this deduction,

each of you may make your own election but not for the same

portion of the home.

If you conduct more than one business that qualifies for this

deduction in your home, your election to use the simplified

method applies to all your qualified business uses of your home.

You are limited to a maximum of 300 square feet for all of the

businesses you conduct in your home that qualify for this

deduction. Allocate the actual square footage used (up to the

maximum 300 square feet) among your qualified business uses

in any reasonable manner you choose, but you may not allocate

more square feet to a qualified business use than you actually

use in that business.

Instructions for the Simplified Method Worksheet

Use this worksheet to figure the amount of expenses you may deduct for a qualified business use of a home if you are electing to use the simplified

method for that home. If you are not electing to use the simplified method, use Form 8829.

Line 1. If all gross income from your trade or business is from this qualified business use of your home, figure your gross income limitation as follows.

A.

B.

C.

D.

E.

Enter the amount from Schedule C, line 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enter any gain derived from the business use of your home and shown on Form 8949 (and included on Schedule D) or Form

4797 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Add lines A and B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enter the total amount of any losses (as a positive number) shown on Form 8949 (and included on Schedule D) or Form 4797

that are allocable to the business, but not allocable to the business use of the home . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Gross income limitation. Subtract line D from line C. Enter the result here and on line 1 of the simplified method

worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If some of the income is from a place of business other than your home, you must first determine the part of your gross income (Schedule C, line 7,

and gains from Form 8949, Schedule D and Form 4797) from the business use of your home. In making this determination, consider the amount of

time you spent at each location as well as other facts. After determining the part of your gross income from the business use of your home, subtract

from that amount the total expenses shown on Schedule C, line 28, plus any losses shown on Form 8949 (and included on Schedule D) or Form

4797 that are allocable to the business in which you use your home but that are not allocable to the business use of the home. Enter the result on

line 1 of the simplified method worksheet.

Note: If you had more than one home in which you conducted this business during the year, include only the income earned and the deductions

attributable to that income during the period you owned the home for which you elected to use the simplified method.

Line 2. If you used the same area for the entire year, enter the smaller of the square feet you actually used or 300. If you and your spouse conducted

the business as a qualified joint venture, split the square feet between you and your spouse in the same manner you split your other tax attributes. If

you shared space with someone else, used the home for business for only part of the year, or the area you used changed during the year, see

Figuring your allowable expenses for business use of the home, before entering an amount on this line. Do not enter more than 300 square feet or, if

applicable, the average monthly allowable square footage on this line. See Part-year use or area changes (for simplified method only), later, for more

information on how to figure your average monthly allowable square footage.

Line 3b. If your qualified business use is providing daycare, you may need to account for the time that you used the same part of your home for other

purposes. If you used the part of your home exclusively and regularly for providing daycare, enter 1.0 on line 3b. If you did not use the part of your

home exclusively for providing daycare, complete the Daycare Facility Worksheet to figure what number to enter on line 3b.

Line 6. Because you are using the simplified method this year, you cannot deduct the amounts you entered on lines 6a and 6b this year. If you file

Form 8829 in a later year for your qualified business use of this home, you will be able to include these expenses when you figure your deduction.

6a. If you didn’t file a 2024 Form 8829, your carryover of prior-year operating expenses is the amount of operating expenses

shown in Part IV of the last Form 8829, if any, that you filed to claim a deduction for business use of the home. If you filed

Form 1040-SS in a prior year and used a worksheet in Pub. 587 to figure your carryover of unallowed expenses, your

carryover of prior-year operating expenses is the amount of operating expenses shown on your last worksheet from Pub. 587,

if any, that you used to claim a deduction for business use of the home. This will be the amount from line 6a of the Simplified

Method Worksheet or line 41 of the Worksheet To Figure the Deduction for Business Use of Your Home in Pub. 587.

6b. If you didn’t file a 2024 Form 8829, your carryover of prior-year excess casualty losses and depreciation is the amount of

excess casualty losses and depreciation shown in Part IV of the last Form 8829, if any, that you filed to claim a deduction for

business use of the home. If you filed Form 1040-SS in a prior year and used a worksheet in Pub. 587 to figure your carryover

of unallowed expenses, your carryover of prior-year excess casualty losses and depreciation is the amount of excess

casualty losses and depreciation shown on your last worksheet from Pub. 587, if any, that you used to claim a deduction for

business use of the home. This will be the amount from line 6b of the Simplified Method Worksheet or line 42 of the

Worksheet To Figure the Deduction for Business Use of Your Home in Pub. 587.

11

Keep for Your Records

Simplified Method Worksheet

1.

Enter the amount of the gross income limitation. See the Instructions for the Simplified Method Worksheet above

..........

1.

2.

Allowable square footage for the qualified business use. Don’t enter more than 300 square feet. See the Instructions for the

Simplified Method Worksheet above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

3.

Simplified method amount

a.

Maximum allowable amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a.

b.

For daycare facilities not used exclusively for business, see the instructions for line 3b of this worksheet above, and enter the

decimal amount from the Daycare Facility Worksheet; otherwise, enter 1.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b.

c.

Multiply line 3a by line 3b and enter the result to two decimal places . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3c.

4.

Multiply line 2 by line 3c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5.

Allowable expenses using the simplified method. Enter the smaller of line 1 or line 4 here and include that amount on

Schedule C, line 30. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

6.

Carryover of unallowed expenses from a prior year that are not allowed in 2025. Form 1040-SS filers, see the instructions

above before completing.

a.

Operating expenses. Enter the amount from your last Form 8829, line 43 (line 42 if before 2018). See the instructions for

line 6a above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a.

b.

Excess casualty losses and depreciation. Enter the amount from your last Form 8829, line 44 (line 43 if before 2018). See the

instructions for line 6b above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b.

$5

Instructions for the Daycare Facility Worksheet

Use this worksheet to figure the percentage to use on line 3b of the Simplified Method Worksheet. If you don’t use the area of your home exclusively

for daycare, you must reduce the prescribed rate before figuring your deduction using the simplified method.

TIP

If you used at least 300 square feet for daycare regularly and exclusively during the year, then you don’t need to complete this worksheet.

This worksheet is only needed if you did not use the allowable area exclusively for daycare.

Line 1. Enter the total number of hours the facility was used for daycare during the year.

Example. Your home is used Monday through Friday for 12 hours per day for 250 days during the year. It’s also used on 50 Saturdays for 8 hours a

day. Enter 3,400 hours on line 4 (3,000 hours for weekdays plus 400 hours for Saturdays).

Line 2. If you used your home for daycare during the entire year, multiply 365 days (366 for a leap year) by 24 hours, and enter the result.

If you started or stopped using your home for daycare during the year, you must prorate the number of hours based on the number of days the home

was available for daycare. Multiply 24 hours by the number of days available and enter the result.

Daycare Facility Worksheet (for simplified method)

1. Multiply days used for daycare during the year by hours used per day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Total hours available for use during the year. See the Instructions for the Daycare Facility Worksheet . . . . . . . . . . . 2.

3. Divide line 1 by line 2. Enter the result as a decimal amount here and on line 3b of the Simplified Method

Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

12

If you used your home for more than one business, you

will need to file a separate Schedule C for each

CAUTION business. Don’t combine your deductions for each

business use on a single Schedule C.

!

Business use of more than one home. You may have used

more than one home in your business. If you used more than one

home for the same business during 2025, you may elect to use

the simplified method for only one home; you must file a Form

8829 to claim a business use of the home deduction for any

additional home. If one or more of the homes were not used for

the entire year (for example, you moved during the year), see

Part-year use or area changes (for simplified method only), later,

and Columns (a) and (b) in the Instructions for Form 8829.

Other requirements must still be met. You must still meet all

the use requirements to claim a deduction for business use of

the home. The simplified method is only an alternative to the

calculation, allocation, and substantiation of actual expenses.

The simplified method is not an alternative to the exclusivity and

other tests that must be met in order to qualify for this deduction.

For more information about qualifying business uses, see

Qualifying for a Deduction in Pub. 587.

Gross income limitation. The amount of your deduction is still

limited to the gross income derived from qualified business use

of the home reduced by the business deductions that are not

related to your use of the home. If this limitation reduces the

amount of your deduction, you can’t carry over the difference to

another tax year.

Carryover of actual expenses from Form 8829. If you used

Form 8829 in a prior year and you had actual expenses that you

could carry over to the next year, you can’t claim those expenses

if you are using the simplified method. Instead, the actual

expenses from Form 8829 that were not allowed will be carried

over to the next year that you use actual expenses to figure your

deduction.

Carryover of actual expenses for Form 1040-SS filers. If

you filed Form 1040-SS in a prior year and used a worksheet in

Pub. 587 to figure your actual expenses that you could carry over

to the next year, you can’t claim those expenses if you are using

the simplified method. Instead, the amount of your Operating

expenses and Excess casualty losses and depreciation from

your worksheet in Pub. 587 that were not allowed will be carried

over to the next year that you use actual expenses to figure your

deduction. The next time you claim actual expenses, you need to

file Form 8829.

Depreciation of home. You can’t deduct any depreciation

(including any additional first-year depreciation) or section 179

expense for the portion of your home that is used in a qualified

business use if you figure the deduction for the business use of

your home using the simplified method. The depreciation

deduction allowable for that portion of the home for that year is

deemed to be zero.

Although you can’t deduct any depreciation or section

TIP 179 expense for the portion of your home that is a

qualified business use because you elect to use the

simplified method, you may still claim depreciation or the section

179 expense deduction on other assets (for example, furniture

and equipment) used in the qualified business use of your home.

Figuring your allowable expenses for business use of the

home. You will figure the deduction using Form 8829 or the

Simplified Method Worksheet or both.

You may not use the simplified method and also file

Form 8829 for the same qualified business use of the

CAUTION same home.

!

Using Form 8829. Use Form 8829 to figure and claim this

deduction for a home if you are not using or cannot use the

simplified method for that home. For information about claiming

this deduction using Form 8829, see the Instructions for Form

8829 and Pub. 587.

Using the simplified method. Use the Simplified Method

Worksheet in these instructions to figure your deduction for a

qualified business use of your home if you are electing to use the

simplified method for that home.

Shared use (for simplified method only). If you share your

home with someone else who uses the home for a separate

business that also qualifies for this deduction, you may not

include the same square feet to figure your deduction as the

other person. You must allocate the shared space between you

and the other person in a reasonable manner.

Example. Taylor and Logan are roommates. Taylor uses 300

square feet of their home for a qualified business use. Logan

uses 200 square feet of their home for a separate qualified

business use. The qualified business uses share 100 square

feet. In addition to the portion that they don’t share, Taylor and

Logan can both claim 50 of the 100 square feet or divide the 100

square feet between them in any reasonable manner. If divided

evenly, Taylor could claim 250 square feet using the simplified

method and Logan could claim 150 square feet.

Part-year use or area changes (for simplified method only).

If your qualified business use was for a portion of the tax year (for

example, a seasonal business, a business that begins during the

year, or you moved during the year) or you changed the square

footage of your qualified business use, your deduction is limited

to the average monthly allowable square footage. You figure the

average monthly allowable square footage by adding the amount

of allowable square feet you used in each month and dividing the

sum by 12.

When determining the average monthly allowable square

footage, you can’t take more than 300 square feet into account

for any 1 month. Additionally, if your qualified business use was

less than 15 days in a month, use -0- for that month.

Example 1. Finley files a federal income tax return on a

calendar year basis. On July 20, Finley began using 400 square

feet of the home for a qualified business use. Finley continued to

use the 400 square feet until the end of the year. Finley’s average

monthly allowable square footage is 125 square feet (300 square

feet for August through December divided by the number of

months in the year ((300 + 300 + 300 + 300 + 300)/12)).

Example 2. Riley files a federal income tax return on a

calendar year basis. On April 20, Riley began using 100 square

feet of the home for a qualified business use. On August 5, Riley

expanded the area of qualified business use to 350 square feet.

Riley continued to use the 350 square feet until the end of the

year. Riley’s average monthly allowable square footage is 150

square feet (100 square feet for May through July and 300

square feet for August through December divided by the number

of months in the year ((100 + 100 +100 + 300 + 300 + 300 + 300

+ 300)/12)).

Example 3. Carter files a federal income tax return on a

calendar year basis. From January 1 through July 16, Carter

used 300 square feet of the home for a qualified business use.

On July 17, Carter moved to a new home and immediately

began using 200 square feet of the new home for the same

qualified business use. Using the simplified method to deduct

expenses for the qualified business use for the previous home,

Carter’s average monthly allowable square footage is 175 square

feet (300 square feet for January through July divided by the

number of months in the year ((300 + 300 + 300 + 300 + 300 +

300 + 300)/12)). Carter also prepared Form 8829 to deduct the

actual expenses associated with the qualified business use of

the new home.

13

Once you have determined your allowable square footage,

enter the result on line 2 of the Simplified Method Worksheet.

!

If you moved during the year, your average allowable

square footage will generally be less than 300.

CAUTION

You can use the Area Adjustment Worksheet in Pub. 587

TIP to help you determine the allowable square footage to

enter on line 2 of the Simplified Method Worksheet.

Reporting your expenses for business use of the home. If

you didn’t use the simplified method, include the amount from

line 36 of Form 8829 on line 30 of the Schedule C you are filing

for that business.

If you used the simplified method. If you elect to use the

simplified method for the business use of a home, complete the

additional entry spaces on line 30 for that home only. Include the

amount from line 5 of the Simplified Method Worksheet on

line 30.

If you itemize your deductions on Schedule A (Form 1040),

you may deduct your mortgage interest, real estate taxes, and

casualty losses on Schedule A (Form 1040) as if you didn’t use

your home for business. You can’t deduct any excess mortgage

interest, excess real estate taxes, or excess casualty losses on

Schedule C for this home.

Use Part II of Schedule C to deduct business expenses that

are unrelated to the qualified business use of the home (for

example, expenses for advertising, wages, or supplies, or

depreciation of equipment or furniture).

Deduction figured on multiple forms. If you used more

than one home for a business during the year, use a Form 8829

for each home or use the simplified method for one home and

Form 8829 for any other home. Combine the amount you figured

using the simplified method and the amounts you figured on your

Forms 8829, and then enter the total on line 30 of the

Schedule C for that business.

Line 31

Figuring your net profit or loss. If your expenses (including

the expenses you report on line 30) are more than your gross

income, don’t enter your loss on line 31 until you have applied

the at-risk rules and the passive activity loss rules. To apply

these rules, follow the instructions under Line 32, later, and the

Instructions for Form 8582. After applying those rules, the

amount on line 31 will be your loss, and it may be smaller than

the amount you figured by subtracting line 30 from line 29.

If your gross income is more than your expenses (including

the expenses you report on line 30) and you don’t have prior year

unallowed passive activity losses, subtract line 30 from line 29.

The result is your net profit.

If your gross income is more than your expenses (including

the expenses you report on line 30) and you have prior year

unallowed passive activity losses, don’t enter your net profit on

line 31 until you have figured the amount of prior year unallowed

passive activity losses you may claim this year for this activity.

Use Form 8582 to figure the amount of prior year unallowed

passive activity losses you may include on line 31. Be sure to

indicate that you are including prior year passive activity losses

by entering “PAL” to the left of the entry space.

If you checked the “No” box on line G, see the Instructions for

Form 8582. You may need to include information from this

schedule on Form 8582 even if you have a net profit.

Rental real estate activity. Unless you are a qualifying real

estate professional, a rental real estate activity is a passive

activity even if you materially participated in the activity. If you

have a loss, you may need to file Form 8582 to apply a limitation

that may reduce your loss. See the Instructions for Form 8582.

14

Reporting your net profit or loss. Once you have figured your

net profit or loss, report it as follows.

If you enter a loss on line 31, you may have an excess

business loss. Use Form 461 to figure your excess

CAUTION business loss.

!

Individuals. Enter your net profit or loss on line 31 and

include it on Schedule 1 (Form 1040), line 3. Also, include your

net profit or loss on Schedule SE (Form 1040), line 2. However, if

you are a statutory employee or notary public, see Statutory

employees or Notary public, later.

Nonresident aliens. Enter your net profit or loss on line 31

and include it on Schedule 1 (Form 1040), line 3. You should

also include this amount on Schedule SE (Form 1040), line 2, if

you are covered under the U.S. social security system due to an

international social security agreement currently in effect. See

the Instructions for Schedule SE (Form 1040) for information on

international social security agreements. However, if you are a

statutory employee or notary public, see Statutory employees or

Notary public, later.

Trusts and estates. Enter the net profit or loss on line 31 and

include it on Form 1041, line 3.

Statutory employees. Enter your net profit or loss on line 31

and include it on Schedule 1 (Form 1040), line 3. However, do

not report this amount on Schedule SE (Form 1040), line 2. If

you were a statutory employee and you are required to file

Schedule SE (Form 1040) because of other self-employment

income, see the Instructions for Schedule SE (Form 1040).

Notary public. Do not enter your net profit from line 31 on

Schedule SE (Form 1040), line 2, unless you are required to file

Schedule SE (Form 1040) because you have other

self-employment income. See the Instructions for Schedule SE

(Form 1040).

You can deduct one-half of your self-employment tax on

TIP Schedule 1 (Form 1040), line 15. See the Instructions for

Schedule SE (Form 1040) for details.

Community income. If you and your spouse had community

income and are filing separate returns, see the Instructions for

Schedule SE (Form 1040) before figuring self-employment tax.

Earned income credit (EIC). If you have a net profit on line 31,

this amount is earned income and may qualify you for the EIC.

To figure your EIC, use the Instructions for Form 1040,

line 27a. Complete all applicable steps plus Worksheet

CAUTION B. If you are required to file Schedule SE (Form 1040),

remember to enter one-half of your self-employment tax on Part

1, line 1d, of Worksheet B.

!

Line 32

You don’t need to complete line 32 if line 7 is more than

TIP the total of lines 28 and 30.

At-risk rules. In most cases, if you have a business loss and

amounts invested in the business for which you are not at risk,

complete Form 6198 to apply a limitation that may reduce your

loss. The at-risk rules generally limit the amount of loss

(including loss on the disposition of assets) you can claim to the

amount you could actually lose in the business.

Check box 32b if you have amounts invested in this business

for which you are not at risk, such as the following.

• Nonrecourse loans used to finance the business, to acquire

property used in the business, or to acquire the business that are

not secured by your own property (other than property used in

the business) and which you are not personally responsible to

repay. However, there is an exception for certain nonrecourse

financing borrowed by you in connection with holding real

property. See the Instructions for Form 6198 and Pub. 925.

• Cash, property, or borrowed amounts used in the business (or

contributed to the business or used to acquire the business) that

are protected against loss by a guarantee, stop-loss agreement,

or other similar arrangement (excluding casualty insurance and

insurance against tort liability).

• Amounts borrowed for use in the business from a person who

has an interest in the business other than as a creditor or who is

related under section 465(b)(3)(C) to a person (other than you)

having such an interest.

Figuring your loss. Before determining your loss, check

box 32a or 32b to indicate whether the loss from your business

activity is limited by the at-risk rules. Follow the instructions next

that apply to your box 32 activity.

Note: Line 32 doesn’t apply to filers of Form 1040-SS.

All investment is at risk. If all amounts are at risk in this

business, check box 32a. If you answered “Yes” on line G, your

loss will not be reduced by the at-risk rules or the passive activity

loss rules. See Line 31, earlier, for how to report your loss.

If you answered “No” on line G, you may need to complete

Form 8582 to figure your loss to enter on line 31. See the

Instructions for Form 8582 for details.

Some investment is not at risk. If some investment is not at

risk, check box 32b; the at-risk rules apply to your loss. Be sure

to attach Form 6198 to your return.

If you answered "Yes" on line G, complete Form 6198 to figure

the loss to enter on line 31. The passive activity loss rules do not

apply. See Line 31, earlier, for how to report your loss.

If you answered "No" on line G, the passive activity loss rules

may apply. First, complete Form 6198 to figure the amount of

your profit or (loss) for the at-risk activity, which may include

amounts reported on other forms and schedules, and the at-risk

amount for the activity. Follow the Instructions for Form 6198 to

determine how much of your Schedule C loss will be allowed.

After you figure the amount of your loss that is allowed under the

at-risk rules, you may need to complete Form 8582 to figure the

passive activity loss to enter on line 31. See the Instructions for

Form 8582 for details.

If you checked box 32b because some investment is not

at risk and you do not attach Form 6198, the processing

CAUTION of your return may be delayed.

!

At-risk loss deduction. Any loss from this business not

allowed for 2025 only because of the at-risk rules is treated as a

deduction allocable to the business in 2026.

More information. For details, see the Instructions for Form

6198 and Pub. 925.

Part III. Cost of Goods Sold

In most cases, if you engaged in a trade or business in which the

production, purchase, or sale of merchandise was an

income-producing factor, you must take inventories into account

at the beginning and end of your tax year.

Exception for small business taxpayers. If you are a small

business taxpayer, you can choose not to keep an inventory, but

you must still use a method of accounting for inventory that

clearly reflects income. If you choose not to keep an inventory,

you won’t be treated as failing to clearly reflect income if your

method of accounting for inventory treats inventory as

nonincidental material or supplies or conforms to your financial

accounting treatment of inventories. If, however, you choose to

keep an inventory, you must generally value the inventory each

year to determine your cost of goods sold in Part III of

Schedule C.

Small business taxpayer. You qualify as a small business

taxpayer if you (a) have average annual gross receipts of $31

million or less for the 3 prior tax years (indexed for inflation), and

(b) are not a tax shelter (as defined in section 448(d)(3)).

If your business has not been in existence for all of the

3-tax-year period used in figuring average gross receipts, base

your average on the period it has existed, and if your business

has a predecessor entity, include the gross receipts of the

predecessor entity from the 3-tax-year period when figuring

average gross receipts. If your business (or predecessor entity)

had short tax years for any of the 3-tax-year period, annualize

your business’s gross receipts for the short tax years that are

part of the 3-tax-year period.

See Pub. 538 for more information.

Treating inventory as nonincidental material or supplies.

If you account for inventories as materials and supplies that are

not incidental, you deduct the amounts paid to acquire or

produce the inventoriable items (treated as materials and

supplies) in the year in which they are first used or consumed in

your operations.

Financial accounting treatment of inventories. Your

financial accounting treatment of inventories is determined with

regard to the method of accounting you use in your applicable

financial statement (as defined in section 451(b)(3)) or, if you

don’t have an applicable financial statement, with regard to the

method of accounting you use in your books and records that

have been prepared in accordance with your accounting

procedures.

More information. For more information about this exception

for small businesses using this method of accounting for

inventoriable items, see Pub. 538.

Changing your method of accounting for inventory. If

you want to change your method of accounting for inventory, file

Form 3115. For details, see Line F, earlier.

Certain direct and indirect expenses may have to be

capitalized or included in inventory. See Part II, earlier.

CAUTION See Pub. 538 for additional information.

!

Line 33

Your inventories can be valued at cost, the lower of cost or

market, or any other method approved by the IRS.

Line 33 doesn’t apply to filers of Form 1040-SS.

Line 35

If you are changing your method of accounting beginning with

2025, refigure last year’s closing inventory using your new

method of accounting and enter the result on line 35. If there is a

difference between last year’s closing inventory and the refigured

amount, attach an explanation and take it into account when

figuring your section 481(a) adjustment. For details, see the

example under Line F, earlier.

Part IV. Information on Your Vehicle

Line 44b

In most cases, commuting is travel between your home and a

work location. If you converted your vehicle during the year from

personal to business use (or vice versa), enter your commuting

miles only for the period you drove your vehicle for business.

Travel that meets any of the following conditions isn’t

commuting; it is considered deductible business travel.

15

• You have at least one regular work location away from your

home and the travel is to a temporary work location in the same

trade or business, regardless of the distance. Generally, a

temporary work location is one where your employment is

expected to last 1 year or less. See Pub. 463 for more details.

• The travel is to a temporary work location outside the

metropolitan area where you live and normally work.

• Your home is your principal place of business under section

280A(c)(1)(A) (for purposes of deducting expenses for business

use of your home) and the travel is to another work location in

the same trade or business, regardless of whether that location

is regular or temporary and regardless of distance.

Line 47

Specific recordkeeping rules apply to car or truck expenses. For

more information about what records you must keep, see Pub.

463.

You may maintain written evidence by using an electronic

storage system that meets certain requirements. For more

information about electronic storage systems, see Pub. 583.

Part V. Other Expenses. Line 48

Include all ordinary and necessary business expenses not

deducted elsewhere on Schedule C. List the type and amount of

each expense separately in the space provided. Enter the total

on lines 48 and 27b. Do not include the cost of business

equipment or furniture; replacements or permanent

improvements to property; or personal, living, and family

expenses. Do not include charitable contributions. Also, you

can’t deduct fines or penalties paid to a government for violating

any law. For details on business expenses, see Pub. 334,

chapter 8.

Amortization. Include amortization in this part. For amortization

that begins in 2025, complete and attach Form 4562.

You can amortize such costs as:

• The cost of pollution-control facilities;

• Amounts paid for research and experimentation (see sections

174 and 174A for new provisions that impact research and

experimentation expenditures);

• Amounts paid to acquire, protect, expand, register, or defend

trademarks or trade names; or

• Goodwill and certain other intangibles.

In most cases, you cannot amortize real property construction

period interest and taxes. Special rules apply for allocating

interest to real or personal property produced in your trade or

business.

For a complete list, see the Instructions for Form 4562, Part

VI.

At-risk loss deduction. Any loss from this business that was

not allowed last year because of the at-risk rules is treated as a

deduction allocable to this business in 2025.

Bad debts. Include debts and partial debts from sales or

services that were included in income and are definitely known

to be worthless. If you later collect a debt that you deducted as a

bad debt, include it as income in the year collected. For details,

see Pub. 334, chapter 8.

Business startup costs. If your business began in 2025, you

can elect to deduct up to $5,000 of certain business startup

costs. The $5,000 limit is reduced (but not below zero) by the

amount by which your total startup costs exceed $50,000. Your

remaining startup costs can be amortized over a 180-month

period beginning with the month the business began.

For details, see IRS.gov/Newsroom/Heres-how-businessescan-deduct-startup-costs-from-their-federal-taxes. For

16

amortization that begins in 2025, complete and attach Form

4562.

Deduction for removing barriers to individuals with disabilities and the elderly. You may be able to deduct up to $15,000

of costs paid or incurred in 2025 to remove architectural or

transportation barriers to individuals with disabilities and the

elderly. However, you can’t take both a credit (on Form 8826)

and a deduction for the same expenditures.

Nontaxable Medicaid waiver payments. Include the

nontaxable amount of your Medicaid waiver payments. See

Medicaid waiver payments, earlier.

De minimis safe harbor for tangible property. Generally, you

must capitalize costs to acquire or produce real or tangible

personal property used in your trade or business, such as

buildings, equipment, or furniture. However, if you elect to use

the de minimis safe harbor for tangible property, you may deduct

de minimis amounts paid to acquire or produce certain tangible

property if these amounts are deducted by you for financial

accounting purposes or in keeping your books and records.

If you have an applicable financial statement, you may use

this safe harbor to deduct amounts paid for tangible property up

to $5,000 per item or invoice. If you don’t have an applicable

financial statement, you may use the de minimis safe harbor to

deduct amounts paid for tangible property up to $2,500 per item

or invoice.

Only deduct these amounts as other expenses. Don’t include

these amounts on any other line.

For details on making this election and requirements for using

the de minimis safe harbor for tangible property, see chapter 8 of

Pub. 334.

Film, television, live theatrical, and sound recording production expenses. You can elect to deduct costs of certain

qualified film or television productions, certain qualified live

theatrical productions, and certain qualified sound recording

productions. See section 181 for details.

Forestation and reforestation costs. Reforestation costs are

generally capital expenditures. However, for each qualified

timber property, you can elect to expense up to $10,000 ($5,000

if married filing separately) of qualifying reforestation costs paid

or incurred in 2025.

You can elect to amortize the remaining costs over 84

months. For amortization that begins in 2025, complete and

attach Form 4562.

The amortization election and the expense election don’t

apply to trusts. For details on reforestation expenses, see

chapter 4 of Pub. 225.

Technology and software tools. You can deduct technology

and software tools that are ordinary and necessary expenses

directly related to operating your business. Generally, this will

include tax preparation software and subscription services paid

to manage your business. However, you can’t deduct technology

or software tools that must be depreciated or amortized. Most

computer software expenses must be capitalized and

depreciated or expensed under section 179. See Pub. 946 for

more information.

Paperwork Reduction Act Notice. We ask for the information

on Schedule C (Form 1040) to carry out the Internal Revenue

laws of the United States. You are required to give us the

information. We need it to ensure that you are complying with

these laws and to allow us to figure and collect the right amount

of tax.

You are not required to provide the information requested on

a form that is subject to the Paperwork Reduction Act unless the

form displays a valid OMB control number. Books or records

relating to a form or its instructions must be retained as long as

their contents may become material in the administration of any

Internal Revenue law. Generally, tax returns and return

information are confidential, as required by section 6103.

The time needed to complete and file Schedule C (Form

1040) will vary depending on individual circumstances. The

estimated burden for individual taxpayers filing this form is

included in the estimates shown in the instructions for their

individual income tax return. The estimated burden for all other

taxpayers who file this form is approved under OMB control

number 1545-0074 and is shown next.

Recordkeeping . . . . . . . . . . . . . . . . . . . .

Learning about the law or the form . . . . . . .

Preparing the form . . . . . . . . . . . . . . . . . .

Copying, assembling, and sending the form to

the IRS . . . . . . . . . . . . . . . . . . . . . . . . .

3 hr., 36 min.

1 hr., 19 min.

1 hr., 39 min.

34 min.

If you have comments concerning the accuracy of these time

estimates or suggestions for making this form simpler, we would

be happy to hear from you. See the instructions for the tax return

with which this form is filed.

17

Principal Business or Professional

Activity Codes

North American Industry Classification System (NAICS).

These codes for the Principal Business or

Professional Activity classify sole proprietorships by the

type of activity they are engaged in to facilitate the

administration of the Internal Revenue Code. These

six-digit codes are based on the NAICS.

Now find the six-digit code assigned to this activity (for

example, 531210, the code for offices of real estate

agents and brokers) and enter it on Schedule C, line B.

Select the category that best describes your primary

business activity (for example, Real Estate). Then select

the activity that best identifies the principal source of

your sales or receipts (for example, real estate agent).

Note: If your principal source of income is from

farming activities, you should file Schedule F.

Accommodation, Food

Services, & Drinking Places

Arts, Entertainment, &

Recreation

Accommodation

721310 Rooming & boarding houses,

dormitories, & workers’ camps

721210 RV (recreational vehicle) parks &

recreational camps

721100 Traveler accommodation

(including hotels, motels, & bed

& breakfast inns)

Food Services & Drinking Places

722514 Cafeterias, grill buffets, & buffets

722410 Drinking places (alcoholic

beverages)

722511 Full-service restaurants

722513 Limited-service restaurants

722515 Snack & nonalcoholic beverage

bars

722300 Special food services (including

food service contractors &

caterers)

Amusement, Gambling, & Recreation

Industries

713100 Amusement parks & arcades

713200 Gambling industries

713900 Other amusement & recreation

services (including golf courses,

skiing facilities, marinas, fitness

centers, bowling centers, skating

rinks, miniature golf courses)

Museums, Historical Sites, & Similar

Institutions

712100 Museums, historical sites, &

similar institutions

Performing Arts, Spectator Sports, &

Related Industries

711410 Agents & managers for artists,

athletes, entertainers, & other

public figures

711510 Independent artists, writers, &

performers

711100 Performing arts companies

711300 Promoters of performing arts,

sports, & similar events

711210 Spectator sports (including

professional sports clubs &

racetrack operations)

Administrative & Support and

Waste Management &

Remediation Services

Administrative & Support Services

561430 Business service centers

(including private mail centers &

copy shops)

561740 Carpet & upholstery cleaning

services

561440 Collection agencies

561450 Credit bureaus

561410 Document preparation services

561300 Employment services

561710 Exterminating & pest control

services

561210 Facilities support (management)

services

561600 Investigation & security services

561720 Janitorial services

561730 Landscaping services

561110 Office administrative services

561420 Telephone call centers (including

telephone answering services &

telemarketing bureaus)

561500 Travel arrangement & reservation

services

561490 Other business support services

(including repossession services,

court reporting, & stenotype

services)

561790 Other services to buildings &

dwellings

561900 Other support services (including

packaging & labeling services, &

convention & trade show

organizers)

Waste Management & Remediation

Services

562000 Waste management &

remediation services

Agriculture, Forestry, Hunting, &

Fishing

112900

Animal production (including

breeding of cats and dogs)

114110 Fishing

113000 Forestry & logging (including

forest nurseries & timber tracts)

114210 Hunting & trapping

Support Activities for Agriculture &

Forestry

115210 Support activities for animal

production (including farriers)

115110 Support activities for crop

production (including cotton

ginning, soil preparation,

planting, & cultivating)

115310 Support activities for forestry

18

Construction of Buildings

236200

Nonresidential building

construction

236100 Residential building construction

Heavy and Civil Engineering

Construction

237310 Highway, street, & bridge

construction

237210 Land subdivision

237100 Utility system construction

237990 Other heavy & civil engineering

construction

Specialty Trade Contractors

238310 Drywall & insulation contractors

238210 Electrical contractors

238350 Finish carpentry contractors

238330 Flooring contractors

238130 Framing carpentry contractors

238150 Glass & glazing contractors

238140 Masonry contractors

238320 Painting & wall covering

contractors

238220 Plumbing, heating, &

air-conditioning contractors

238110 Poured concrete foundation &

structure contractors

238160 Roofing contractors

238170 Siding contractors

238910 Site preparation contractors

238120 Structural steel & precast

concrete construction

contractors

238340 Tile & terrazzo contractors

238290 Other building equipment

contractors

238390 Other building finishing

contractors

238190 Other foundation, structure, &

building exterior contractors

238990 All other specialty trade

contractors

Educational Services

611000

Educational services (including

schools, colleges, & universities)

Finance & Insurance

Credit Intermediation & Related

Activities

522100 Depository credit intermediation

(including commercial banking,

savings institutions, & credit

unions)

522200 Nondepository credit

intermediation (including sales

financing & consumer lending)

522300

Activities related to credit

intermediation (including loan

brokers)

Insurance Agents, Brokers, & Related

Activities

524210 Insurance agencies &

brokerages

524290 Other insurance related activities

Securities, Commodity Contracts, &

Other Financial Investments & Related

Activities

523160 Commodity contracts

intermediation

523150 Investment banking & securities

intermediation

523210 Securities & commodity

exchanges

523900 Other financial investment

activities (including investment

advice)

Health Care & Social Assistance

Ambulatory Health Care Services

621610 Home health care services

621510 Medical & diagnostic laboratories

621310 Offices of chiropractors

621210 Offices of dentists

621330 Offices of mental health

practitioners (except physicians)

621320 Offices of optometrists

621340 Offices of physical therapists,

occupational & speech

therapists, & audiologists

621111 Offices of physicians (except

mental health specialists)

621112 Offices of physicians, mental

health specialists

621391 Offices of podiatrists

621399 Offices of all other miscellaneous

health practitioners

621400 Outpatient care centers

621900 Other ambulatory health care

services (including ambulance

services, blood banks, & organ

banks)

Hospitals

622000 Hospitals

Nursing & Residential Care Facilities

623000 Nursing & residential care

facilities

Social Assistance

624410 Childcare services

624200 Community food & housing &

emergency & other relief

services

624100 Individual & family services

624310 Vocational rehabilitation services

Information

Publishing Industries

513000 Publishing industries

Broadcasting & Content Providers &

Telecommunications

516000 Broadcasting & content providers

517000 Telecommunications (including

wired, wireless, satellite, cable, &

other program distribution,

resellers, agents, other

telecommunications, & internet

service providers)

Data Processing, Web Search Portals, &

Other Information Services

518210 Computing infrastructure

providers, data processing, web

hosting, & related services

519200 Web search portals, libraries,

archives, & other info. services

Motion Picture & Sound Recording

512100 Motion picture & video industries

(except video rental)

512200 Sound recording industries

Manufacturing

315000

312000

334000

Apparel mfg.

Beverage & tobacco product

mfg.

Computer & electronic product

mfg.

335000

Electrical equipment, appliance,

& component mfg.

332000 Fabricated metal product mfg.

337000 Furniture & related product mfg.

333000 Machinery mfg.

339110 Medical equipment & supplies

mfg.

322000 Paper mfg.

324100 Petroleum & coal products mfg.

326000 Plastics & rubber products mfg.

331000 Primary metal mfg.

323100 Printing & related support

activities

313000 Textile mills

314000 Textile product mills

336000 Transportation equipment mfg.

321000 Wood product mfg.

339900 Other miscellaneous mfg.

Chemical Manufacturing

325100 Basic chemical mfg.

325500 Paint, coating, & adhesive mfg.

325300 Pesticide, fertilizer, & other

agricultural chemical mfg.

325410 Pharmaceutical & medicine mfg.

325200 Resin, synthetic rubber, &

artificial & synthetic fibers &

filaments mfg.

325600 Soap, cleaning compound, &

toilet preparation mfg.

325900 Other chemical product &

preparation mfg.

Food Manufacturing

311110 Animal food mfg.

311800 Bakeries & tortilla & dry pasta

mfg.

311500 Dairy product mfg.

311400 Fruit & vegetable preserving &

speciality food mfg.

311200 Grain & oilseed milling

311610 Animal slaughtering &

processing

311710 Seafood product preparation &

packaging

311300 Sugar & confectionery product

mfg.

311900 Other food mfg. (including coffee,

tea, flavorings, & seasonings)

Leather & Allied Product Manufacturing

316210 Footwear mfg. (including leather,

rubber, & plastics)

316110 Leather & hide tanning &

finishing

316990 Other leather & allied product

mfg.

Nonmetallic Mineral Product

Manufacturing

327300 Cement & concrete product mfg.

327100 Clay product & refractory mfg.

327210 Glass & glass product mfg.

327400 Lime & gypsum product mfg.

327900 Other nonmetallic mineral

product mfg.

Mining

212110

211120

212200

211130

212300

213110

Coal mining

Crude petroleum extraction

Metal ore mining

Natural gas extraction

Nonmetallic mineral mining &

quarrying

Support activities for mining

Other Services

Personal & Laundry Services

812111 Barber shops

812112 Beauty salons

812220 Cemeteries & crematories

812310 Coin-operated laundries &

drycleaners

812320 Drycleaning & laundry services

(except coin-operated) (including

laundry & drycleaning drop-off &

pickup sites)

812210 Funeral homes & funeral

services

Principal Business or Professional Activity Codes (Continued)

812330

812113

812930

812910

Linen & uniform supply

Nail salons

Parking lots & garages

Pet care (except veterinary)

services

812920 Photofinishing

812190 Other personal care services

(including diet & weight reducing

centers)

812990 All other personal services

Repair & Maintenance

811120 Automotive body, paint, interior,

& glass repair

811110 Automotive mechanical &

electrical repair & maintenance

811190 Other automotive repair &

maintenance (including oil

change & lubrication shops & car

washes)

811310 Commercial & industrial

machinery & equipment (except

automotive & electronic) repair &

maintenance

811210 Electronic & precision equipment

repair & maintenance

811430 Footwear & leather goods repair

811410 Home & garden equipment &

appliance repair & maintenance

811420 Reupholstery & furniture repair

811490 Other personal & household

goods repair & maintenance

Professional, Scientific, &

Technical Services

541100

541211

Legal services

Offices of certified public

accountants

541214 Payroll services

541213 Tax preparation services

541219 Other accounting services

Architectural, Engineering, & Related

Services

541310 Architectural services

541350 Building inspection services

541340 Drafting services

541330 Engineering services

541360 Geophysical surveying &

mapping services

541320 Landscape architecture services

541370 Surveying & mapping (except

geophysical) services

541380 Testing laboratories & services

Computer Systems Design & Related

Services

541510 Computer systems design &

related services

Specialized Design Services

541400 Specialized design services

(including interior, industrial,

graphic, & fashion design)

Other Professional, Scientific, &

Technical Services

541800 Advertising, public relations, &

related services

541600 Management, scientific, &

technical consulting services

541910 Market research & public opinion

polling

541920 Photographic services

541700 Scientific research &

development services

541930 Translation & interpretation

services

541940 Veterinary services

541990

All other professional, scientific,

& technical services

Real Estate & Rental & Leasing

Real Estate

531100 Lessors of real estate (including

miniwarehouses & self-storage

units)

531210 Offices of real estate agents &

brokers

531320 Offices of real estate appraisers

531310 Real estate property managers

531390 Other activities related to real

estate

Rental & Leasing Services

532100 Automotive equipment rental &

leasing

532400 Commercial & industrial

machinery & equipment rental &

leasing

532210 Consumer electronics &

appliances rental

532281 Formal wear & costume rental

532310 General rental centers

532283 Home health equipment rental

532284 Recreational goods rental

532282 Video tape & disc rental

532289 Other consumer goods rental

Religious, Grantmaking, Civic,

Professional, & Similar

Organizations

813000

Religious, grantmaking, civic,

professional, & similar

organizations

Retail Trade

Building Material & Garden Equipment

& Supplies Dealers

444140 Hardware retailers

444110 Home centers

444200 Lawn & garden equipment &

supplies retailers

444120 Paint & wallpaper retailers

444180 Other building materials dealers

Clothing & Accessories Retailers

458110 Clothing & clothing accessories

retailers

458310 Jewelry retailers

458320 Luggage & leather goods

retailers

458210 Shoe retailers

Electronic & Appliance Retailers

449210 Electronics & appliance retailers

(including computers)

Food & Beverage Retailers

445320 Beer, wine, & liquor retailers

445250 Fish & seafood retailers

445230 Fruit & vegetable retailers

445100 Grocery & convenience retailers

445240 Meat retailers

445290 Other specialty food retailers

445132 Vending machine operators

Furniture & Home Furnishings Retailers

449110 Furniture retailers

449120 Home furnishings retailers

Gasoline Stations & Fuel Dealers

457100 Gasoline stations (including

convenience stores with gas)

457210 Fuel dealers (including heating

oil & liquefied petroleum)

General Merchandise Retailers

455000 General merchandise retailers

Health & Personal Care Retailers

456120 Cosmetics, beauty supplies, &

perfume retailers

456130 Optical goods retailers

456110 Pharmacies & drug retailers

456190 Other health & personal care

retailers

Motor Vehicle & Parts Dealers

441300 Automotive parts, accessories, &

tire retailers

441222 Boat dealers

441227 Motorcycle, ATV, & all other

motor vehicle dealers

441110 New car dealers

441210 Recreational vehicle dealers

(including motor home & travel

trailer dealers)

441120 Used car dealers

Sporting Goods, Hobby, Book, Musical

Instrument, & Miscellaneous Retailers

459210 Book retailers & news dealers

(including newsstands)

459120 Hobby, toy, & game retailers

459140 Musical instrument, & supplies

retailers

459130 Sewing, needlework, & piece

goods retailers

459110 Sporting goods retailers

459920 Art dealers

459310 Florists

459420 Gift, novelty, & souvenir retailers

459930 Manufactured (mobile) home

dealers

459410 Office supplies & stationery

retailers

459910 Pet & pet supplies retailers

459510 Used merchandise retailers

459990 All other miscellaneous retailers

(including tobacco, candle, &

trophy retailers)

Nonstore Retailers

xx

Nonstore retailers sell all types of

merchandise using such

methods as Internet, mail-order

catalogs, interactive television, or

direct sales. These types of

Retailers should select the PBA

associated with their primary line

of products sold.

xx

For example, establishments

primarily selling prescription and

nonprescription drugs select

PBA code 456110 Pharmacies &

Drug Retailers.

Transportation & Warehousing

481000

485510

484110

484120

485210

486000

482110

487000

485410

484200

Air transportation

Charter bus industry

General freight trucking, local

General freight trucking, long

distance

Interurban & rural bus

transportation

Pipeline transportation

Rail transportation

Scenic & sightseeing

transportation

School & employee bus

transportation

Specialized freight trucking

(including household moving

vans)

485300

Taxi, limousine, & ridesharing

service

Urban transit systems

Water transportation

Other transit & ground passenger

transportation

488000 Support activities for

transportation (including motor

vehicle towing)

Couriers & Messengers

492000 Couriers & messengers

Warehousing & Storage Facilities

493100 Warehousing & storage (except

leases of miniwarehouses &

self-storage units)

485110

483000

485990

Utilities

221000

Utilities

Wholesale Trade

Merchant Wholesalers, Durable Goods

423200 Furniture & home furnishing

423700 Hardware & plumbing & heating

equipment & supplies

423600 Household appliances &

electrical & electronic goods

423940 Jewelry, watches, precious

stones, & precious metals

423300 Lumber & other construction

materials

423800 Machinery, equipment, &

supplies

423500 Metal & mineral (except

petroleum)

423100 Motor vehicle & motor vehicle

parts & supplies

423400 Professional & commercial

equipment & supplies

423930 Recyclable materials

423910 Sporting & recreational goods &

supplies

423920 Toy & hobby goods & supplies

423990 Other miscellaneous durable

goods

Merchant Wholesalers, Nondurable

Goods

424300 Apparel, piece goods, & notions

424800 Beer, wine, & distilled alcoholic

beverages

424920 Books, periodicals, &

newspapers

424600 Chemical & allied products

424210 Drugs & druggists’ sundries

424500 Farm product raw materials

424910 Farm supplies

424930 Flower, nursery stock, & florists’

supplies

424400 Grocery & related products

424950 Paint, varnish, & supplies

424100 Paper & paper products

424700 Petroleum & petroleum products

424940 Tobacco products & electronic

cigarettes

424990 Other miscellaneous nondurable

goods

Wholesale Trade Agents &

Brokers

425120

Wholesale trade agents &

brokers

999000

Unclassified establishments

(unable to classify)

19