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

Line H

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

If you started or acquired this business in 2025, check the box on line H. Also, check the box if you are reopening or restarting this business after temporarily closing it, and you didn’t file a 2024 Schedule C for this business.

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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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