2025›Instructions for Schedule C (Form 1040)›Specific Instructions
Line D
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
Enter on line D the EIN that was issued to you on Form SS-4. Do not enter your SSN on this line. Do not enter another taxpayer’s EIN (for example, from any Forms 1099-MISC that you received). If you do not have an EIN, leave line D blank.
You need an EIN only if you have a qualified retirement plan or are required to file employment, excise, alcohol, tobacco, or firearms returns or are a payer of gambling winnings. If you need an EIN, see the Instructions for Form SS-4.
Single-member LLCs. If you are the sole owner of an LLC that is not treated as a separate entity for federal income tax purposes, enter on line D the EIN that was issued to the LLC (in the LLC’s legal name) for a qualified retirement plan; to file employment, excise, alcohol, tobacco, or firearms returns; or as a payer of gambling winnings. If you do not have such an EIN, leave line D blank.
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