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IRS.gov Website
Instructions for Schedule C (Form 1040)
taxmap/instr/i1040sc-014.htm#en_us_publink10003356

Part V. Other Expenses(p14)

rule
Include all ordinary and necessary business expenses not deducted elsewhere on Schedule C. List the type and amount of each expense separately in the space provided. Enter the total on lines 48 and 27a. Do not include the cost of business equipment or furniture, replacements or permanent improvements to property, or personal, living, and family expenses. Do not include charitable contributions. Also, you cannot deduct fines or penalties paid to a government for violating any law. For details on business expenses, see Pub. 535.
taxmap/instr/i1040sc-014.htm#en_us_publink24329wd0e2522
Amortization.(p14)
rule
Include amortization in this part. For amortization that begins in 2013, you must complete and attach Form 4562.
You can elect to amortize such costs as:
In most cases, you cannot amortize real property construction period interest and taxes. Special rules apply for allocating interest to real or personal property produced in your trade or business.
For a complete list, see the Instructions for Form 4562, Part VI.
taxmap/instr/i1040sc-014.htm#en_us_publink24329wd0e2570
At-risk loss deduction.(p15)
rule
Any loss from this business that was not allowed last year because of the at-risk rules is treated as a deduction allocable to this business in 2013.
taxmap/instr/i1040sc-014.htm#en_us_publink24329wd0e2586
Bad debts.(p15)
rule
Include debts and partial debts from sales or services that were included in income and are definitely known to be worthless. If you later collect a debt that you deducted as a bad debt, include it as income in the year collected. For details, see Pub. 535.
taxmap/instr/i1040sc-014.htm#en_us_publink24329wd0e2595
Business start-up costs.(p15)
rule
If your business began in 2013, you can elect to deduct up to $5,000 of certain business start-up costs. The $5,000 limit is reduced (but not below zero) by the amount by which your total start-up costs exceed $50,000. Your remaining start-up costs can be amortized over a 180-month period, beginning with the month the business began.
For details, see chapters 7 and 8 of Pub. 535. For amortization that begins in 2013, you must complete and attach Form 4562.
taxmap/instr/i1040sc-014.htm#en_us_publink24329wd0e2613
Costs of making commercial buildings energy efficient.(p15)
rule
You may be able to deduct part or all of the cost of modifying existing commercial buildings to make them energy efficient. For details, see section 179D, Notice 2006-52, Notice 2008-40, and Notice 2012-26. Notice 2006-52, 2006-26 I.R.B. 1175, is available at
www.irs.gov/irb/2006-26_IRB/ar11.html. Notice 2008-40, 2008-14 I.R.B. 725, is available at
www.irs.gov/irb/2008-14_IRB/ar12.html. Notice 2012-26, 2012-17 I.R.B. 847, is available at www.irs.gov/irb/2012-17_IRB/ar08.html.
taxmap/instr/i1040sc-014.htm#en_us_publink24329wd0e2633
Deduction for removing barriers to individuals with disabilities and the elderly.(p15)
rule
You may be able to deduct up to $15,000 of costs paid or incurred in 2013 to remove architectural or transportation barriers to individuals with disabilities and the elderly. However, you cannot take both a credit (on Form 8826) and a deduction for the same expenditures.
taxmap/instr/i1040sc-014.htm#en_us_publink1000291690
Excess farm loss deduction.(p15)
rule
Any loss from this business activity, which includes processing a farm commodity as part of your farming business, that was not allowed last year because of the excess farm loss rules is treated as a deduction allocable to this business activity in 2013.
See the Instructions for Schedule F for a definition of farming business for this purpose and for more information about excess farm losses.
taxmap/instr/i1040sc-014.htm#en_us_publink24329wd0e2665
Forestation and reforestation costs.(p15)
rule
Reforestation costs are generally capital expenditures. However, for each qualified timber property, you can elect to expense up to $10,000 ($5,000 if married filing separately) of qualifying reforestation costs paid or incurred in 2013.
You can elect to amortize the remaining costs over 84 months. For amortization that begins in 2013, you must complete and attach Form 4562.
The amortization election does not apply to trusts, and the expense election does not apply to estates and trusts. For details on reforestation expenses, see chapters 7 and 8 of Pub. 535.