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IRS.gov Website
Instructions for Schedule C (Form 1040)
taxmap/instr/i1040sc-001.htm#en_us_publink24329wd0e62

What's New(p1)

For Use in Tax Year 2013
rule
taxmap/instr/i1040sc-001.htm#en_us_publink24329wd0e98
Standard mileage rate. (p1)
For Use in Tax Year 2013
rule
The business standard mileage rate for 2013 is 56.5 cents per mile.
taxmap/instr/i1040sc-001.htm#en_us_publink1000308043
Simplified method for business use of home deduction.(p1)
For Use in Tax Year 2013
rule
The IRS now provides a simplified method to determine your expenses for business use of a home. For more information and to determine if you can use the simplified method, see Line 30, later.