Schedule C-EX (For Net Profit from Business

Net Profit From Business

SCHEDULE C-EZ
(Form 1040)
©

Department of the Treasury
Internal Revenue Service (99)
Name of proprietor

Part I

OMB No. 1545-0074

2009

(Sole Proprietorship)
Partnerships, joint ventures, etc., generally must file Form 1065 or 1065-B.
© Attach to Form 1040, 1040NR, or 1041. © See instructions on page 2.

Attachment
Sequence No. 09A
Social security number (SSN)

General Information

©
You May Use
Schedule C-EZ
Instead of
Schedule C
Only If You:

● Had business expenses of $5,000 or
less.

©

● Had no employees during the year.
● Are not required to file Form 4562,
Depreciation and Amortization, for
this business. See the instructions for
Schedule C, line 13, on page C-5 to
find out if you must file.
● Do not deduct expenses for business
use of your home.
● Do not have prior year unallowed
passive activity losses from this
business.

● Use the cash method of accounting.
● Did not have an inventory at any time
during the year.

And You:

● Did not have a net loss from your
business.
● Had only one business as either a
sole proprietor, qualified joint venture,
or statutory employee.

A Principal business or profession, including product or service

B Enter business code (see page 2)

©
C Business name. If no separate business name, leave blank.

D Enter your EIN (see page 2)

E Business address (including suite or room no.). Address not required if same as on page 1 of your tax return.
City, town or post office, state, and ZIP code

Part II

Figure Your Net Profit

Gross receipts. Caution. See the instructions for Schedule C, line 1, on page C-4 and check
the box if:

1

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● This income was reported to you on Form W-2 and the “Statutory employee” box
on that form was checked, or
● You are a member of a qualified joint venture reporting only rental real estate
income not subject to self-employment tax.

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1

2

Total expenses (see page 2). If more than $5,000, you must use Schedule C

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2

3

Net profit. Subtract line 2 from line 1. If less than zero, you must use Schedule C. Enter on both
Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line 13. (If you checked the
box on line 1, do not report the amount from line 3 on Schedule SE, line 2.) Estates and trusts,
enter on Form 1041, line 3 . . . . . . . . . . . . . . . . . . . . . . . .

3

Part III

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Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 2.

4

When did you place your vehicle in service for business purposes? (month, day, year)

5

Of the total number of miles you drove your vehicle during 2009, enter the number of miles you used your vehicle for:
a

Business

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b Commuting (see page 2)

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c

Other

6

Was your vehicle available for personal use during off-duty hours? .

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Yes

No

7

Do you (or your spouse) have another vehicle available for personal use? .

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Yes

No

8a

Do you have evidence to support your deduction?

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Yes

No

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Yes

No

b If “Yes,” is the evidence written? .

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For Paperwork Reduction Act Notice, see page 2.

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Cat. No. 14374D

Schedule C-EZ (Form 1040) 2009

Page 2

Schedule C-EZ (Form 1040) 2009

Instructions

actually paid during the year. Examples of these expenses include
advertising, car and truck expenses, commissions and fees,
insurance, interest, legal and professional services, office expenses,
rent or lease expenses, repairs and maintenance, supplies, taxes,
travel, the allowable percentage of business meals and
entertainment, and utilities (including telephone). For details, see the
instructions for Schedule C, Parts II and V, on pages C-4 through
C-9. You can use the optional worksheet below to record your
expenses. Enter on lines b through f the type and amount of
expenses not included on line a.
If you claim car or truck expenses, be sure to complete Schedule
C-EZ, Part III.

Before you begin, see General Instructions in the 2009
Instructions for Schedule C.

You can use Schedule C-EZ instead of Schedule C if you
operated a business or practiced a profession as a sole
proprietorship or qualified joint venture, or you were a statutory
employee and you have met all the requirements listed in Schedule
C-EZ, Part I.

Line A

Line 5b

Describe the business or professional activity that provided your
principal source of income reported on line 1. Give the general field
or activity and the type of product or service.

Generally, 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. For information on
certain travel that is considered a business expense rather than
commuting, see the Instructions for Form 2106.

Line B
Enter the six-digit code that identifies your principal business or
professional activity. See pages C-9 through C-11 of the
instructions for Schedule C for the list of codes.

Paperwork Reduction Act Notice. We ask for the information on
this form 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 Internal Revenue Code section 6103.
The time needed to complete and file this form 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 1545-1973 and is shown
below.
Recordkeeping . . . . . . . . . . . . . . 45 min.
Learning about the law
or the form . . . . . . . . . . . . . . . 4 min.

Line D
Enter on line D the employer identification number (EIN) that was issued to
you and in your name as a sole proprietor. If you are filing Form 1041, enter
the EIN issued to the estate or trust. Do not enter your SSN. Do not enter
another taxpayer’s EIN (for example, from any Forms 1099-MISC that you
received). If you are the sole owner of a limited liability company (LLC), do
not enter on line D the EIN issued to the LLC, if any. 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 an employment, excise, alcohol, tobacco, or
firearms tax returns, are a payer of gambling winnings, or are filing
Form 1041 for an estate or trust. If you need an EIN, see the
Instructions for Form SS-4.

Line E
Enter your business address. Show a street address instead of a
box number. Include the suite or room number, if any.

Line 1
Enter gross receipts from your trade or business. Include amounts
you received in your trade or business that were properly shown on
Forms 1099-MISC. If the total amounts that were reported in box 7
of Forms 1099-MISC are more than the total you are reporting on
line 1, attach a statement explaining the difference. You must 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 set aside for you to
use. Do not offset this amount by any losses.

Preparing the form . . . . . . . . . . . . . 35 min.
Copying, assembling,
and sending the form to the IRS . . . . . . . . 20 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.

Line 2
Enter the total amount of all deductible business expenses you

Optional Worksheet for Line 2 (keep a copy for your records)
a

Deductible meals and entertainment (see the instructions for Schedule C, line 24b, on page C-6) .

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a

b

b

c

c

d

d

e

e

f

f

g Total. Add lines a through f. Enter here and on line 2

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Schedule C-EZ (Form 1040) 2009