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

If you checked box 32b because some investment is not at risk and you do not attach Form 6198, the processing of your return may be delayed.

At-risk loss deduction. Any loss from this business not allowed for 2025 only because of the at-risk rules is treated as a deduction allocable to the business in 2026.

More information. For details, see the Instructions for Form 6198 and Pub. 925 .

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

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

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