Who can use Schedule C
Volunteers can assist taxpayers who have returns that require Schedule C with certain limits. Use the same criteria as Schedule C-EZ, except taxpayers can have expenses up to $10,000, and more than one Schedule C can be prepared if the taxpayers have more than one business. If taxpayers have Schedule C that falls outside these parameters, refer them to a professional tax preparer.
If taxpayers receive any credit card or similar payments that included amounts that are not includible in income, refer them to a professional tax preparer. For more information, refer to Schedule C Instructions.