Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Income — Business; Form 1040, Line 12 Workout

When to complete Schedule C-EZ or C

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.

Top of Schedule C.