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IRS.gov Website
Instructions for Schedule C (Form 1040)
taxmap/instr/i1040sc-009.htm#en_us_publink24329wd0e859

Line H(p4)

rule
If you started or acquired this business in 2013, check the box on line H. Also check the box if you are reopening or restarting this business after temporarily closing it, and you did not file a 2012 Schedule C or C-EZ for this business.