Part II: Expenses

There is a separate line on Schedule C for the most common expenses that are incurred in a business. Review the taxpayer's information to determine if the expenses are ordinary and necessary.

Part III, Cost of Goods Sold, is out of scope for the VITA/TCE Program if it relates to inventory, is out of scope.

Part IV, Information on Your Vehicle, includes information for claiming the standard mileage rate for vehicle expenses.

Part V, Other Expenses, includes all ordinary and necessary expense not deducted elsewhere on Schedule C.