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Frequently Asked Tax Questions

Small Business/Self-Employed/Other Business - Schedule C & Schedule SE

  1. If you have run a small business in the past, but this year there is no income or expenses, is it necessary to file a Schedule C?
  2. I am self-employed. How do I report my income and how do I pay Medicare and social security taxes?
Rev. date: 1/1/2011

If you have run a small business in the past, but this year there is no income or expenses, is it necessary to file a Schedule C?

previous topic occurrence Business Expenses next topic occurrence
previous topic occurrence Profit or Loss from Business (Sole Proprietorship) next topic occurrence
previous topic occurrence Schedule C or C-EZ next topic occurrence
previous topic occurrence Schedules (Form 1040) C next topic occurrence
Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)
If your sole proprietorship business is inactive during the full year, it is not necessary to file a Form 1040, Schedule C (PDF), Profit or Loss from Business, for that year.
Additional Information
Publication 334 Tax Guide for Small Business
Rev. date: 1/1/2011

I am self-employed. How do I report my income and how do I pay Medicare and social security taxes?

previous topic occurrence Estimated Tax next topic occurrence
previous topic occurrence Self-employment Tax next topic occurrence
previous topic occurrence Social Security and Medicare Tax Withholding next topic occurrence
Uncollected Social Security and Medicare Tax on Wages
Your self-employment income is reported on Form 1040, Schedule C (PDF), Profit or Loss from Business, or on Form 1040, Schedule C-EZ (PDF), Net Profit from Business, and on Form 1040, Schedule SE (PDF), Self-Employment Tax.
Form 1040, Schedule SE (PDF), Self-Employment Tax is the form that individuals who are self-employed use to compute their liability for social security and Medicare tax.
As a self-employed person:
Additional Information
Publication 505 Tax Withholding and Estimated TaxPublication 334 Tax Guide for Small Business
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