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It summarizes updates for 2025, including standard mileage rate, energy-efficient commercial buildings, changes to other expenses, bonus depreciation, higher section 179 limits, and new treatment options for domestic research and experimental expenditures.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/general/","General",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/instructions-for-schedule-c-form-1040-2025/302024/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/instructions-for-schedule-c-form-1040-2025/302024.png","ImageObject",442,249,{"name":42,"@type":43},"Theodore","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":22},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What is Schedule C (Form 1040) used for?","Question",{"text":62,"@type":63},"Use Schedule C to report income or (loss) from a business operated or a profession practiced as a sole proprietor.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What qualifies as a business for Schedule C?",{"text":67,"@type":63},"An activity qualifies if the primary purpose is income or profit and you are involved with continuity and regularity; sporadic or hobby activities do not qualify.",{"name":69,"@type":60,"acceptedAnswer":70},"What are some key 2025 updates mentioned?",{"text":71,"@type":63},"Updates include the 2025 standard mileage rate (70 cents per mile), changes to where certain energy efficient building expenses are reported, and increased section 179 deduction limits starting in 2025.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},302024,1790211044,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,118,123],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":4,"slug":125},158,"general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":124,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":30,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":141},7971461740886,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","2025  \nInstructions for Schedule C (Form 1040)  \nProfit or Loss From Business  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nFuture Developments  \nFor the latest information about developments related to Schedule C and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/ScheduleC)[ ](go to IRS.gov/ScheduleC)[IRS.gov/ScheduleC](go to IRS.gov/ScheduleC).  \nWhat’s New  \nStandard mileage rate. For 2025, the standard mileage rate for the cost of operating your car for business use is 70 cents per mile.  \nEnergy efficient commercial buildings deduction. The expense is now reported on line 27a.  \nOther expenses (from line 48). The expense is now reported on line 27b.  \nBonus depreciation. Certain qualified property acquired and placed in service after January 19, 2025, can take a 100% bonus depreciation. You can also elect to use the previous bonus depreciation phase-down rates instead of 100% expensing. Seethe Instructions for Form 4562 for more information.  \nSection 179 deduction dollar limits increased. Beginning in 2025, the maximum section 179 expense deduction is $2.5 million. This limit is reduced by the amount by which the cost of section 179 property placed in service during the tax year exceeds $4 million. See the Instructions for Form 4562 for more information.  \nDomestic research and experimental expenditures.  \nBeginning in 2025, you can deduct your domestic research and experimental expenditures as current business expenses or you can elect to capitalize and amortize the expenditures ratable over a period of 60 months or more. See Revenue Procedure 2025-28 for more information.  \nQualified sound recording productions. You may be eligible to deduct up to $150,000 of qualified sound recording production costs. This applies to costs starting after July 4, 2025, but before January 1, 2026. See section 181 for more information.  \nNo tax on qualified tips. Beginning in 2025, you may be eligible to take a deduction for qualified tips you received in  \n2025. You can’t deduct more than $25,000 of those tips. The deduction is claimed on Schedule 1-A (Form 1040) not on your Schedule C. See Schedule 1-A (Form 1040) and its instructions for more information.  \nNo tax on qualified overtime. Beginning in 2025, if you earned qualified overtime pay you may be eligible to deduct up to $12,500 ($25,000 if married filing jointly) of your qualified overtime compensation. The deduction is claimed on Schedule 1-A (Form 1040) not on your Schedule C. See Schedule 1-A (Form 1040) and its instructions for more information.  \nNo tax on car loan interest. If you are self-employed and use your vehicle for personal and business use, you may be eligible to take a deduction for the interest for the personal use on Schedule 1-A (Form 1040) . You can only deduct the part of the interest expense that represents the business use of your vehicle on Schedule C. See Schedule 1-A (Form 1040) and its instructions for more information.  \nReminders  \nForm 1040-SS filers and business use of home. Taxpayers who file Form 1040-SS and claim a deduction for business use of home will report the expense on Schedule C (Form 1040) . Filers will use Form 8829, Expenses for Business Use of Your Home, if applicable, to figure the deduction and report the amount on Schedule C, line 30.  \nRedesigned Form 1040-SS. Schedule C (Form 1040) is available to be filed with Form 1040-SS, if applicable. It replaces Form 1040-SS, Part IV. For additional information, see the Instructions for Form 1040-SS.  \nBusiness meals deduction. The business meals deduction is 50% .  \nReporting nontaxable Medicaid waiver payments. Certain Medicaid waiver payments that are reported to you on Form 1099-MISC or Form 1099-NEC may be nontaxable. For information on how to report these payments on Schedule C, see Medicaid waiver payments, later.  \nGig economy tax center. The gig (or on-demand, sharing, or access) economy refers to a","cbCaiokSGX8NfysQ","https://ap.wps.com/l/cbCaiokSGX8NfysQ","pdf",357575,19,"English","# General Instructions\n## What’s New for 2025\n## Reminders","[{\"question\":\"What is Schedule C (Form 1040) used for?\",\"answer\":\"Use Schedule C to report income or (loss) from a business operated or a profession practiced as a sole proprietor.\"},{\"question\":\"What qualifies as a business for Schedule C?\",\"answer\":\"An activity qualifies if the primary purpose is income or profit and you are involved with continuity and regularity; sporadic or hobby activities do not qualify.\"},{\"question\":\"What are some key 2025 updates mentioned?\",\"answer\":\"Updates include the 2025 standard mileage rate (70 cents per mile), changes to where certain energy efficient building expenses are reported, and increased section 179 deduction limits starting in 2025.\"}]","Instructions for Schedule C (Form 1040) - 2025 | PDF",1789788203,7]