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Part V. Other Expenses(p8)


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 27. 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.



Include amortization in this part. For amortization that begins in 2009, you must complete and attach Form 4562.
You can elect to amortize such costs as:
In general, 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.

At-risk loss deduction.(p8)


Any loss from this business that was not allowed as a deduction last year only because of the at-risk rules is treated as a deduction allocable to this business in 2009. For the loss to be deductible, the amount that is at risk must be increased.

Bad debts.(p8)


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.

Business start-up costs.(p8)


If your business began in 2009, you can elect to deduct up to $5,000 of certain business start-up costs. This 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 2009, you must complete and attach Form 4562.

Costs of making commercial buildings energy efficient.(p8)


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, and Notice 2008-40. Notice 2006-52, 2006-26 I.R.B. 1175, is available at Notice 2008-40, 2008-14 I.R.B. 725, is available at

Deduction for removing barriers to individuals with disabilities and the elderly.(p8)


You may be able to deduct up to $15,000 of costs paid or incurred in 2009 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.

Qualified disaster expenses.(p8)


You can elect to deduct certain expenses you paid or incurred as a result of a federally declared disaster occurring before January 1, 2010. For more information, see chapter 7 of Pub. 535.

Film and television production expenses.(p8)


You can elect to deduct costs of certain qualified film and television productions. For details, see Pub. 535.

Forestation and reforestation costs.(p8)


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 sep arately) of qualifying reforestation costs paid or incurred in 2009.
You can elect to amortize the remaining costs over 84 months. For amortization that begins in 2009, 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.

Paperwork Reduction Act Notice.(p9)


We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for individual taxpayers filing this form is included in the estimates shown in the instructions for their individual income tax return. The estimated burden for all other taxpayers who file this form is approved under OMB control number 1545-1974 and is shown below.
Recordkeeping 3 hr., 6 min.
Learning about the law or the form 1hr., 33 min.
Preparing the form 1 hr., 66 min.
Copying, assembling, and sending the form to the IRS 58 min.
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. See the instructions for the tax return with which this form is filed.

Principal Business or Professional Activity Codes(p9)


These codes for the Principal Business or Professional Activity classify sole proprietorships by the type of activity they are engaged in to facilitate the administration of the Internal Revenue Code. These six-digit codes are based on the North American Industry Classification System (NAICS).

Select the category that best describes your primary business activity (for example, Real Estate). Then select the activity that best identifies the principal source of your sales or receipts (for example, real estate agent). Now find the six-digit code assigned to this activity (for example, 531210, the code for offices of real estate agents and brokers) and enter it on Schedule C or C-EZ, line B.

Note. If your principal source of income is from farming activities, you should file Schedule F.

Accommodation, Food Services, & Drinking Places(p9)

721310   Rooming & boarding houses

721210   RV (recreational vehicle) parks & recreational camps

721100   Traveler accommodation (including hotels, motels, & bed & breakfast inns)

Food Services & Drinking Places(p9)
722410   Drinking places (alcoholic beverages)

722110   Full-service restaurants

722210   Limited-service eating places

722300   Special food services (including food service contractors & caterers)

Administrative & Support and Waste Management & Remediation Services(p9)

Administrative & Support Services(p9)
561430   Business service centers (including private mail centers & copy shops)

561740   Carpet & upholstery cleaning services

561440   Collection agencies

561450   Credit bureaus

561410   Document preparation services

561300   Employment services

561710   Exterminating & pest control services

561210   Facilities support (management) services

561600   Investigation & security services

561720   Janitorial services

561730   Landscaping services

561110   Office administrative services

561420   Telephone call centers (including telephone answering services & telemarketing bureaus)

561500   Travel arrangement & reservation services

561490   Other business support services (including repossession services, court reporting, & stenotype services)

561790   Other services to buildings & dwellings

561900   Other support services (including packaging & labeling services, & convention & trade show organizers)

Waste Management & Remediation Services(p9)
562000   Waste management & remediation services

Agriculture, Forestry, Hunting, & Fishing(p9)

112900   Animal production (including breeding of cats and dogs)

114110   Fishing

113000   Forestry & logging (including forest nurseries & timber tracts)

114210   Hunting & trapping

Support Activities for Agriculture & Forestry(p9)
115210   Support activities for animal production (including farriers)

115110   Support activities for crop production (including cotton ginning, soil preparation, planting, & cultivating)

115310   Support activities for forestry

Arts, Entertainment, & Recreation(p9)

Amusement, Gambling, & Recreation Industries(p9)
713100   Amusement parks & arcades

713200   Gambling industries

713900   Other amusement & recreation services (including golf courses, skiing facilities, marinas, fitness centers, bowling centers, skating rinks, miniature golf courses)

Museums, Historical Sites, & Similar Institutions(p9)
712100   Museums, historical sites, & similar institutions

Performing Arts, Spectator Sports, & Related Industries(p9)
711410   Agents & managers for artists, athletes, entertainers, & other public figures

711510   Independent artists, writers, & performers

711100   Performing arts companies

711300   Promoters of performing arts, sports, & similar events

711210   Spectator sports (including professional sports clubs & racetrack operations)

Construction of Buildings(p9)

236200   Nonresidential building construction

236100   Residential building construction

Heavy and Civil Engineering Construction(p9)
237310   Highway, street, & bridge construction

237210   Land subdivision

237100   Utility system construction

237990   Other heavy & civil engineering construction

Specialty Trade Contractors(p9)
238310   Drywall & insulation contractors

238210   Electrical contractors

238350   Finish carpentry contractors

238330   Flooring contractors

238130   Framing carpentry contractors

238150   Glass & glazing contractors

238140   Masonry contractors

238320   Painting & wall covering contractors

238220   Plumbing, heating & air- conditioning contractors

238110   Poured concrete foundation & structure contractors

238160   Roofing contractors

238170   Siding contractors

238910   Site preparation contractors

238120   Structural steel & precast concrete construction contractors

238340   Tile & terrazzo contractors

238290   Other building equipment contractors

238390   Other building finishing contractors

238190   Other foundation, structure, & building exterior contractors

238990   All other specialty trade contractors

Educational Services(p9)

611000   Educational services (including schools, colleges, & universities)

Finance & Insurance(p9)

Credit Intermediation & Related Activities(p9)
522100   Depository credit intermediation (including commercial banking, savings institutions, & credit unions)

522200   Nondepository credit intermediation (including sales financing & consumer lending)

522300   Activities related to credit intermediation (including loan brokers)

Insurance Agents, Brokers, & Related Activities(p9)
524210   Insurance agencies & brokerages

524290   Other insurance related activities

Securities, Commodity Contracts, & Other Financial Investments & Related Activities(p9)
523140   Commodity contracts brokers

523130   Commodity contracts dealers

523110   Investment bankers & securities dealers

523210   Securities & commodity exchanges

523120   Securities brokers

523900   Other financial investment activities (including investment advice)

Health Care & Social Assistance(p9)

Ambulatory Health Care Services(p9)
621610   Home health care services

621510   Medical & diagnostic laboratories

621310   Offices of chiropractors

621210   Offices of dentists

621330   Offices of mental health practitioners (except physicians)

621320   Offices of optometrists

621340   Offices of physical, occupational & speech therapists, & audiologists

621111   Offices of physicians (except mental health specialists)

621112   Offices of physicians, mental health specialists

621391   Offices of podiatrists

621399   Offices of all other miscellaneous health practitioners

621400   Outpatient care centers

621900   Other ambulatory health care services (including ambulance services, blood, & organ banks)

622000   Hospitals

Nursing & Residential Care Facilities(p9)
623000   Nursing & residential care facilities

Social Assistance(p9)
624410   Child day care services

624200   Community food & housing, & emergency & other relief services

624100   Individual & family services

624310   Vocational rehabilitation services


511000   Publishing industries (except Internet)

Broadcasting (except Internet) & Telecommunications(p9)
515000   Broadcasting (except Internet)

517000   Telecommunications & Internet service providers

Data Processing Services(p9)
518210   Data processing, hosting, & related services

519100   Other information services (including news syndicates & libraries, Internet publishing & broadcasting)

Motion Picture & Sound Recording(p9)
512100   Motion picture & video industries (except video rental)

512200   Sound recording industries


315000   Apparel mfg.

312000   Beverage & tobacco product mfg.

334000   Computer & electronic product mfg.

335000   Electrical equipment, appliance, & component mfg.

332000   Fabricated metal product mfg.

337000   Furniture & related product mfg.

333000   Machinery mfg.

339110   Medical equipment & supplies mfg.

322000   Paper mfg.

324100   Petroleum & coal products mfg.

326000   Plastics & rubber products mfg.

331000   Primary metal mfg.

323100   Printing & related support activities

313000   Textile mills

314000   Textile product mills

336000   Transportation equipment mfg.

321000   Wood product mfg.

339900   Other miscellaneous mfg.

Chemical Manufacturing(p9)
325100   Basic chemical mfg.

325500   Paint, coating, & adhesive mfg.

325300   Pesticide, fertilizer, & other agricultural chemical mfg.

325410   Pharmaceutical & medicine mfg.

325200   Resin, synthetic rubber, & artificial & synthetic fibers & filaments mfg.

325600   Soap, cleaning compound, & toilet preparation mfg.

325900   Other chemical product & preparation mfg.

Food Manufacturing(p9)
311110   Animal food mfg.

311800   Bakeries & tortilla mfg.

311500   Dairy product mfg.

311400   Fruit & vegetable preserving & speciality food mfg.

311200   Grain & oilseed milling

311610   Animal slaughtering & processing

311710   Seafood product preparation & packaging

311300   Sugar & confectionery product mfg.

311900   Other food mfg. (including coffee, tea, flavorings, & seasonings)

Leather & Allied Product Manufacturing(p9)
316210   Footwear mfg. (including leather, rubber, & plastics)

316110   Leather & hide tanning & finishing

316990   Other leather & allied product mfg.

Nonmetallic Mineral Product Manufacturing(p9)
327300   Cement & concrete product mfg.

327100   Clay product & refractory mfg.

327210   Glass & glass product mfg.

327400   Lime & gypsum product mfg.

327900   Other nonmetallic mineral product mfg.


212110   Coal mining

212200   Metal ore mining

212300   Nonmetallic mineral mining & quarrying

211110   Oil & gas extraction

213110   Support activities for mining

Other Services(p9)

Personal & Laundry Services(p9)
812111   Barber shops

812112   Beauty salons

812220   Cemeteries & crematories

812310   Coin-operated laundries & drycleaners

812320   Drycleaning & laundry services (except coin-operated) (including laundry & drycleaning dropoff & pickup sites)

812210   Funeral homes & funeral services

812330   Linen & uniform supply

812113   Nail salons

812930   Parking lots & garages

812910   Pet care (except veterinary) services

812920   Photofinishing

812190   Other personal care services (including diet & weight reducing centers)

812990   All other personal services

Repair & Maintenance(p9)
811120   Automotive body, paint, interior, & glass repair

811110   Automotive mechanical & electrical repair & maintenance

811190   Other automotive repair & maintenance (including oil change & lubrication shops & car washes)

811310   Commercial & industrial machinery & equipment (except automotive & electronic) repair & maintenance

811210   Electronic & precision equipment repair & maintenance

811430   Footwear & leather goods repair

811410   Home & garden equipment & appliance repair & maintenance

811420   Reupholstery & furniture repair

811490   Other personal & household goods repair & maintenance

Professional, Scientific, & Technical Services(p9)

541100   Legal services

541211   Offices of certified public accountants

541214   Payroll services

541213   Tax preparation services

541219   Other accounting services

Architectural, Engineering, & Related Services(p9)
541310   Architectural services

541350   Building inspection services

541340   Drafting services

541330   Engineering services

541360   Geophysical surveying & mapping services

541320   Landscape architecture services

541370   Surveying & mapping (except geophysical) services

541380   Testing laboratories

Computer Systems Design & Related Services(p9)
541510   Computer systems design & related services

Specialized Design Services(p9)
541400   Specialized design services (including interior, industrial, graphic, & fashion design)

Other Professional, Scientific, & Technical Services(p9)
541800   Advertising & related services

541600   Management, scientific, & technical consulting services

541910   Market research & public opinion polling

541920   Photographic services

541700   Scientific research & development services

541930   Translation & interpretation services

541940   Veterinary services

541990   All other professional, scientific, & technical services

Real Estate & Rental & Leasing(p9)

Real Estate(p9)
531100   Lessors of real estate (including miniwarehouses & self-storage units)

531210   Offices of real estate agents & brokers

531320   Offices of real estate appraisers

531310   Real estate property managers

531390   Other activities related to real estate

Rental & Leasing Services(p9)
532100   Automotive equipment rental & leasing

532400   Commercial & industrial machinery & equipment rental & leasing

532210   Consumer electronics & appliances rental

532220   Formal wear & costume rental

532310   General rental centers

532230   Video tape & disc rental

532290   Other consumer goods rental

Religious, Grantmaking, Civic, Professional, & Similar Organizations(p9)

813000   Religious, grantmaking, civic, professional, & similar organizations

Retail Trade(p9)

Building Material & Garden Equipment & Supplies Dealers(p9)
444130   Hardware stores

444110   Home centers

444200   Lawn & garden equipment & supplies stores

444120   Paint & wallpaper stores

444190   Other building materials dealers

Clothing & Accessories Stores(p9)
448130   Children's & infants' clothing stores

448150   Clothing accessories stores

448140   Family clothing stores

448310   Jewelry stores

448320   Luggage & leather goods stores

448110   Men's clothing stores

448210   Shoe stores

448120   Women's clothing stores

448190   Other clothing stores

Electronic & Appliance Stores(p9)
443130   Camera & photographic supplies stores

443120   Computer & software stores

443111   Household appliance stores

443112   Radio, television, & other electronics stores

Food & Beverage Stores(p9)
445310   Beer, wine, & liquor stores

445220   Fish & seafood markets

445230   Fruit & vegetable markets

445100   Grocery stores (including supermarkets & convenience stores without gas)

445210   Meat markets

445290   Other specialty food stores

Furniture & Home Furnishing Stores(p9)
442110   Furniture stores

442200   Home furnishings stores

Gasoline Stations(p9)
447100   Gasoline stations (including convenience stores with gas)

General Merchandise Stores(p9)
452000   General merchandise stores

Health & Personal Care Stores(p9)
446120   Cosmetics, beauty supplies, & perfume stores

446130   Optical goods stores

446110   Pharmacies & drug stores

446190   Other health & personal care stores

Motor Vehicle & Parts Dealers(p9)
441300   Automotive parts, accessories, & tire stores

441222   Boat dealers

441221   Motorcycle dealers

441110   New car dealers

441210   Recreational vehicle dealers (including motor home & travel trailer dealers)

441120   Used car dealers

441229   All other motor vehicle dealers

Sporting Goods, Hobby, Book, & Music Stores(p9)
451211   Book stores

451120   Hobby, toy, & game stores

451140   Musical instrument & supplies stores

451212   News dealers & newsstands

451220   Prerecorded tape, compact disc, & record stores

451130   Sewing, needlework, & piece goods stores

451110   Sporting goods stores

Miscellaneous Store Retailers(p9)
453920   Art dealers

453110   Florists

453220   Gift, novelty, & souvenir stores

453930   Manufactured (mobile) home dealers

453210   Office supplies & stationery stores

453910   Pet & pet supplies stores

453310   Used merchandise stores

453990   All other miscellaneous store retailers (including tobacco, candle, & trophy shops)

Nonstore Retailers(p9)
454112   Electronic auctions

454111   Electronic shopping

454310   Fuel dealers

454113   Mail-order houses

454210   Vending machine operators

454390   Other direct selling establishments (including door-to-door retailing, frozen food plan providers, party plan merchandisers, & coffee-break service providers)

Transportation & Warehousing(p9)

481000   Air transportation

485510   Charter bus industry

484110   General freight trucking, local

484120   General freight trucking, long distance

485210   Interurban & rural bus transportation

486000   Pipeline transportation

482110   Rail transportation

487000   Scenic & sightseeing transportation

485410   School & employee bus transportation

484200   Specialized freight trucking (including household moving vans)

485300   Taxi & limousine service

485110   Urban transit systems

483000   Water transportation

485990   Other transit & ground passenger transportation

488000   Support activities for transportation (including motor vehicle towing)

Couriers & Messengers(p9)
492000   Couriers & messengers

Warehousing & Storage Facilities(p9)
493100   Warehousing & storage (except leases of miniwarehouses & self-storage units)


221000   Utilities

Wholesale Trade(p9)

Merchant Wholesalers, Durable Goods(p9)
423600   Electrical & electronic goods

423200   Furniture & home furnishing

423700   Hardware, & plumbing & heating equipment & supplies

423940   Jewelry, watch, precious stone, & precious metals

423300   Lumber & other construction materials

423800   Machinery, equipment, & supplies

423500   Metal & mineral (except petroleum)

423100   Motor vehicle & motor vehicle parts & supplies

423400   Professional & commercial equipment & supplies

423930   Recyclable materials

423910   Sporting & recreational goods & supplies

423920   Toy & hobby goods & supplies

423990   Other miscellaneous durable goods

Merchant Wholesalers, Nondurable Goods(p9)
424300   Apparel, piece goods, & notions

424800   Beer, wine, & distilled alcoholic beverage

424920   Books, periodicals, & newspapers

424600   Chemical & allied products

424210   Drugs & druggists' sundries

424500   Farm product raw materials

424910   Farm supplies

424930   Flower, nursery stock, & florists' supplies

424400   Grocery & related products

424950   Paint, varnish, & supplies

424100   Paper & paper products

424700   Petroleum & petroleum products

424940   Tobacco & tobacco products

424990   Other miscellaneous nondurable goods

Wholesale Electronic Markets and Agents & Brokers(p9)

425110   Business to business electronic markets

425120   Wholesale trade agents & brokers

999999   Unclassified establishments (unable to classify)