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2025›Instructions for Schedule C (Form 1040)›Specific Instructions

Line A

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

Describe the business or professional activity that provided your principal source of income reported on line 1. If you owned more than one business, complete a separate Schedule C for each business. Give the general field or activity and the type of product or service. If your general field or activity is wholesale trade, retail trade, or services connected with production services (mining, construction, or manufacturing), also give the type of customer or client; for example, “wholesale sale of hardware to retailers” or “appraisal of real estate for lending institutions.”

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

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