OMB No. 1545-0074
SCHEDULE C                                           Profit or Loss From Business 
(Form 1040)                                                           (Sole Proprietorship)
Department of the Treasury    Attach to Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041; partnerships must generally file Form 1065.        2023
                                                                                                                                         Attachment   
Internal Revenue Service                 Go to www.irs.gov/ScheduleC for instructions and the latest information.                        Sequence No. 09 
Name of proprietor                                                                                                             Social security number (SSN)

A          Principal business or profession, including product or service (see instructions)                                   B  Enter code from instructions 

C          Business name. If no separate business name, leave blank.                                                           D  Employer ID number (EIN) (see instr.) 

E          Business address (including suite or room no.) 
             City, town or post office, state, and ZIP code 
F          Accounting method:        (1)     Cash    (2)        Accrual   (3)           Other (specify) 
G          Did you “materially participate” in the operation of this business during 2023? If “No,” see instructions for limit on losses .      Yes            No
H          If you started or acquired this business during 2023, check here  .   .      . .  .   .      . . . .       . . .    .   . . . .
I          Did you make any payments in 2023 that would require you to file Form(s) 1099? See instructions  .           . .    .   . . . .      Yes            No
J          If “Yes,” did you or will you file required Form(s) 1099?  . . .   .  .      . .  .   .      . . . .       . . .    .   . . . .      Yes            No
Part I            Income 
  1        Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on 
           Form W-2 and the “Statutory employee” box on that form was checked  .          .  .   .      . . . .       .           1
  2        Returns and allowances  .      .  .   . . .      . . .     . . .   .  .      . .  .   .      . . . .       . . .       2 
  3        Subtract line 2 from line 1    .  .   . . .      . . .     . . .   .  .      . .  .   .      . . . .       . . .       3 
  4        Cost of goods sold (from line 42)     . . .      . . .     . . .   .  .      . .  .   .      . . . .       . . .       4 
  5        Gross profit. Subtract line 4 from line 3  .     . . .     . . .   .  .      . .  .   .      . . . .       . . .       5 
  6        Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) .       . . .       6 
  7        Gross income. Add lines 5 and 6  .      . .      . . .     . . .   .  .      . .  .   .      . . . .       . . .       7 
Part II           Expenses. Enter expenses for business use of your home only on line 30.  
  8        Advertising .    .   .  . .       8                                18        Office expense (see instructions)  .   18 
  9        Car  and  truck  expenses                                          19        Pension and profit-sharing plans  .    19 
           (see instructions)  .   . .       9                                20        Rent or lease (see instructions):
  10       Commissions and fees  .           10                                 a       Vehicles, machinery, and equipment     20a
  11       Contract labor (see instructions) 11                                 b       Other business property  .      . .    20b 
  12       Depletion  .     .   .  . .       12                               21        Repairs and maintenance  .      . .    21 
  13       Depreciation and section 179                                       22        Supplies (not included in Part III)  . 22 
           expense    deduction      (not 
           included  in  Part  III)  (see                                     23        Taxes and licenses  . .       . . .    23 
           instructions)    .   .  . .       13                               24        Travel and meals:
  14       Employee benefit programs                                            a       Travel . .      . . . .       . . .    24a 
           (other than on line 19)   .       14                                 b       Deductible meals (see instructions)    24b 
  15       Insurance (other than health)     15                               25        Utilities  .    . . . .       . . .    25 
  16       Interest (see instructions):                                       26        Wages (less employment credits)        26 
  a        Mortgage (paid to banks, etc.)    16a                              27 a      Other expenses (from line 48) .   .    27a
  b        Other   .      . .   .  . .       16b                                b       Energy efficient commercial bldgs 
  17       Legal and professional services   17                                         deduction (attach Form 7205) .    .    27b
  28       Total expenses before expenses for business use of home. Add lines 8 through 27b  .            . . .       . . .    28 
  29       Tentative profit or (loss). Subtract line 28 from line 7 . . . .   .  .      . .  .   .      . . . .       . . .    29 
  30       Expenses  for  business  use  of  your  home.  Do  not  report  these  expenses  elsewhere.  Attach  Form  8829 
           unless using the simplified method. See instructions. 
           Simplified method filers only: Enter the total square footage of (a) your home:
           and (b) the part of your home used for business:                                          . Use the Simplified
           Method Worksheet in the instructions to figure the amount to enter on line 30  .      .      . . . .       . . .    30 
  31       Net profit or (loss). Subtract line 30 from line 29. 
           • If a profit, enter on both Schedule 1 (Form 1040), line 3,and on Schedule SE, line 2. (If you 
           checked the box on line 1, see instructions.) Estates and trusts, enter on Form 1041, line 3.                       31
           • If a loss, you must  go to line 32.                                                                        }
  32       If you have a loss, check the box that describes your investment in this activity. See instructions. 
           • If you checked 32a, enter the loss on both Schedule 1 (Form 1040), line 3, and on Schedule 
           SE, line 2. (If you checked the box on line 1, see the line 31 instructions.) Estates and trusts, enter on          32a     All investment is at risk. 
           Form 1041, line 3.                                                                                                  32b     Some investment is not  
           • If you checked 32b, you must attach Form 6198. Your loss may be limited.                                   }              at risk. 
For Paperwork Reduction Act Notice, see the separate instructions.                               Cat. No. 11334P                     Schedule C (Form 1040) 2023 

Schedule C (Form 1040) 2023                                                                                                      Page 2 
Part III Cost of Goods Sold (see instructions) 

33   Method(s) used to 
     value closing inventory:   a         Cost   b           Lower of cost or market          c   Other (attach explanation) 
34   Was there any change in determining quantities, costs, or valuations between opening and closing inventory? 
     If “Yes,” attach explanation . .   . . .  . .    . .    .    . .   . .    . .   .  .     . . .        . . . .    .    Yes   No 

35   Inventory at beginning of year. If different from last year’s closing inventory, attach explanation . . .   35 

36   Purchases less cost of items withdrawn for personal use .    . .   . .    . .   .  .     . . .        . .   36 

37   Cost of labor. Do not include any amounts paid to yourself . . .   . .    . .   .  .     . . .        . .   37 

38   Materials and supplies   . .   .   . . .  . .    . .    .    . .   . .    . .   .  .     . . .        . .   38 

39   Other costs . .   .    . . .   .   . . .  . .    . .    .    . .   . .    . .   .  .     . . .        . .   39 

40   Add lines 35 through 39 .  .   .   . . .  . .    . .    .    . .   . .    . .   .  .     . . .        . .   40 

41   Inventory at end of year . .   .   . . .  . .    . .    .    . .   . .    . .   .  .     . . .        . .   41 

42   Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 . . . .        . .   42 
Part IV  Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and 
         are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must file 
         Form 4562. 

43   When did you place your vehicle in service for business purposes? (month/day/year)           /          / 

44   Of the total number of miles you drove your vehicle during 2023, enter the number of miles you used your vehicle for: 

a    Business                             b  Commuting (see instructions)                                    c  Other 

45   Was your vehicle available for personal use during off-duty hours? . .    . .   .  .     . . .        . . . .    . .    Yes No 

46   Do you (or your spouse) have another vehicle available for personal use?. . .   .  .     . . .        . . . .    . .    Yes No 

47a  Do you have evidence to support your deduction?  . .    .    . .   . .    . .   .  .     . . .        . . . .    . .    Yes No 

b    If “Yes,” is the evidence written? . . .  . .    . .    .    . .   . .    . .   .  .     . . .        . . . .    . .    Yes No 
Part V   Other Expenses. List below business expenses not included on lines 8–26, line 27b, or line 30. 

48   Total other expenses. Enter here and on line 27a . .    .    . .   . .    . .   .  .     . . .        . .   48 
                                                                                                                        Schedule C (Form 1040) 2023