Schedule C—Itemized Deductions

If you are a resident alien, you can take the deductions allowed on Schedule A (Form 1040). See the Instructions for Schedule A (Form 1040) .

Instructions for Form 1040-C (Rev. 1-2026) 9

If you are a nonresident alien and have income effectively connected with a U.S. trade or business, you can take the deductions allowed on Schedule A (Form 1040-NR). See the Instructions for Form 1040-NR.

Note: If you do not have income effectively connected with a U.S. trade or business, you cannot take any deductions.

be eligible for (for example, additional deductions from Schedule 1-A (Form 1040), qualified business income deduction, and deductions for charitable contributions). For more information, see Pub. 505 .

Qualified business income deduction. Generally, taxpayers other than corporations are allowed a deduction of up to 20% of their qualified business income from a qualified trade or business. The deduction is subject to multiple limitations such as the type of trade or business, the taxpayer’s taxable income, the amount of W-2 wages paid with respect to the qualified trade or business, and the unadjusted basis of qualified property held by the trade or business. The deduction can be taken in addition to the standard or itemized deductions. For more information, see Form 8995, Qualified Business Income Deduction Simplified Computation , and Form 8995-A, Qualified Business Income Deduction , and their instructions.

Lines 4 and 10. Tax. Include in the total on line 4 or line 10, whichever applies, any tax from Form 4972, Tax on Lump-Sum Distributions , and Form 8814, Parents’ Election To Report Child’s Interest and Dividends .

Also, include any recapture of an education credit. You may owe this tax if you claimed an education credit in an earlier year and either tax-free educational assistance or a refund of qualified expenses was received in 2025 for the student. See Form 8863, Education Credits, for more details.