Schedule C — Business Income (2025)

Schedule C reports income and deductible expenses for sole proprietors. If you're self-employed, net profit from Schedule C flows to Form 1040 and may trigger self-employment tax.

Common deductible expenses

• Home office (when qualified)
• Supplies and materials
• Advertising, business insurance, and professional fees
• Vehicle expenses (actual or standard mileage)

Recordkeeping & HOH tips

Keep clear records and separate business from personal expenses. HOH filers who run a small business should ensure dependents and household expenses are documented for the filing status and potential credits.