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2025›Instructions for Schedule C (Form 1040)

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Instruction 1040 (Schedule C) — Instructions for Schedule C (Form 1040), Profit or Loss From Business · 2026-10-03 edition · updated 2026-10-04 · United States

CAUTION

TIP

If you moved during the year, your average allowable square footage will generally be less than 300.

You can use the Area Adjustment Worksheet in Pub. 587 to help you determine the allowable square footage to enter on line 2 of the Simplified Method Worksheet.

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▸Contents — Instruction 1040 (Schedule C) — Instructions for Schedule C (Form 1040), Profit or Loss From Business

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