This document contains instructions for using Schedule C (Form 1040). Use Schedule C to report income or loss from a business you operated or a profession you practiced as a sole proprietor. An activity qualifies as a business activity if your primary purpose for engaging in it is for reasons of income or profit and you are involved in it with continuity and regularity. A sporadic activity or a hobby, for example, does not qualify as a business activity.
Type: Federal Forms
