Internal Revenue Service
Schedule C-EZ
SCHEDULE C-EZ
(Form 1040)
Department of the Treasury Internal Revenue Service (99)
Net Profit From Business
(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.
Name of proprietor
Social security number (SSN)
Part I General Information
You May Use Schedule C-EZ Instead of Schedule C Only If You:
• Had business expenses of $5,000 or less.
• Use the cash method of accounting.
• Did not have an inventory at any time during the year.
• Did not have a net loss from your business.
• Had only one business as either a sole proprietor, qualified joint venture, or statutory employee.
And You:
• 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, 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.
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
F Did you make any payments in 2012 that would require you to file Form(s) 1099? (see the Schedule C instructions)
G If “Yes,” did you or will you file required Forms 1099?
Part II Figure Your Net Profit
1 Gross receipts. Caution. If this income was reported to you on Form W-2 and the “Statutory employee” box on that form was checked, see Statutory Employees in the instructions for Schedule C, line 1, and check here
2 Total expenses (see page 2). If more than $5,000, you must use Schedule C
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 and Schedule SE, line 2 (see instructions). (Statutory employees, do not report this amount on Schedule SE, line 2.) Estates and trusts, enter on Form 1041, line 3
Part III 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 2012, enter the number of miles you used your vehicle for:
a Business
b Commuting (see page 2)
c Other
6 Was your vehicle available for personal use during off-duty hours?
7 Do you (or your spouse) have another vehicle available for personal use?
8a Do you have evidence to support your deduction?
b If “Yes,” is the evidence written?