2025›Instructions for Schedule C (Form 1040)›Specific Instructions
Line I
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 made any payment in 2025 that would require you to file any Forms 1099, check the “Yes” box. Otherwise, check the “No” box.
You may have to file information returns for wages paid to employees, certain payments of fees and other nonemployee compensation, interest, rents, royalties, real estate transactions, annuities, and pensions. You may also have to file an information return if you sold $5,000 or more of consumer products to a person on a buy-sell, a deposit-commission, or other similar basis for resale.
Note: Line I doesn’t apply to filers of Form 1040-SS.
The Guide to Information Returns in the 2025 General
TIP Instructions for Certain Information Returns identifies
which Forms 1099 must be filed, the amounts to report, and the due dates for the required Forms 1099. For information, see IRS.gov/instructions/Form1099.
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