SCHEDULE C
Profit or Loss From Business
OMB No. 1545-0074
2012
(Form 1040)
(Sole Proprietorship)
For information on Schedule C and its instructions, go to
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Department of the Treasury
Attachment
09
Attach to Form 1040, 1040NR, or 1041; partnerships generally must file Form 1065.
Internal Revenue Service (99)
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Sequence No.
Name of proprietor
Social security number (SSN)
B
A
Principal business or profession, including product or service (see instructions)
Enter code from instructions
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C
Business name. If no separate business name, leave blank.
D Employer ID number (EIN), (see instr.)
E
Business address (including suite or room
no.)
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City, town or post office, state, and ZIP code
F
(1)
(2)
(3)
Accounting method:
Cash
Accrual
Other (specify)
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Yes
No
G
Did you “materially participate” in the operation of this business during 2012? If “No,” see instructions for limit on losses
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H
If you started or acquired this business during 2012, check here .
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Yes
No
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Did you make any payments in 2012 that would require you to file Form(s) 1099? (see instructions) .
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Yes
No
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If "Yes," did you or will you file required Forms 1099?
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Part I
Income
Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on
1
Form W-2 and the “Statutory employee” box on that form was checked .
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1
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2
Returns and allowances (see instructions) .
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2
3
Subtract line 2 from line 1
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3
4
4
Cost of goods sold (from line 42)
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5
Gross profit. Subtract line 4 from line 3 .
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5
6
Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) .
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6
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Gross income. Add lines 5 and 6 .
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Part II
Enter expenses for business use of your home only on line 30.
Expenses
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Advertising .
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18
Office expense (see instructions)
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19
19
Pension and profit-sharing plans
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Car and truck expenses (see
instructions) .
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20
Rent or lease (see instructions):
10
Commissions and fees
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10
a
Vehicles, machinery, and equipment
20a
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Contract labor (see instructions)
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b
Other business property
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20b
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21
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Depletion
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Repairs and maintenance .
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Depreciation and section 179
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Supplies (not included in Part III) .
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expense
deduction
(not
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Taxes and licenses .
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included in Part III) (see
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24
Travel, meals, and entertainment:
instructions) .
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a
Travel .
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24a
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Employee benefit programs
(other than on line 19) .
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b
Deductible meals and
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15
24b
Insurance (other than health)
entertainment (see instructions) .
16
Interest:
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Utilities
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a
Mortgage (paid to banks, etc.)
16a
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Wages (less employment credits) .
26
b
16b
27 a
27a
Other
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Other expenses (from line 48) .
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Legal and professional services
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b
Reserved for future use .
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27b
28
Total expenses before expenses for business use of home. Add lines 8 through 27a .
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29
Tentative profit or (loss). Subtract line 28 from line 7 .
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29
30
Expenses for business use of your home. Attach Form 8829. Do not report such expenses elsewhere .
30
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Net profit or (loss). Subtract line 30 from line 29.
}
• If a profit, enter on both Form 1040, line 12 (or Form 1040NR, line 13) and on Schedule SE, line 2.
(If you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3.
31
• If a loss, you must go to line 32.
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32
If you have a loss, check the box that describes your investment in this activity (see instructions).
• If you checked 32a, enter the loss on both Form 1040, line 12, (or Form 1040NR, line 13) and
32a
All investment is at risk.
on Schedule SE, line 2. (If you checked the box on line 1, see the line 31 instructions). Estates and
Some investment is not
32b
trusts, enter on Form 1041, line 3.
at risk.
• If you checked 32b, you must attach Form 6198. Your loss may be limited.
For Paperwork Reduction Act Notice, see your tax return instructions.
Schedule C (Form 1040) 2012
Cat. No. 11334P