You can download Schedule C directly from the IRS website at irs.gov/ScheduleC, where the current 2025 version of the form and its instructions are available as free PDF files. You can also get the form through tax software, pick up a printed copy at your local IRS office or public library, or request one by mail. Here’s how each option works and what you need to know before you fill it out.
Download It From the IRS Website
The fastest way to get Schedule C is to go to irs.gov/ScheduleC. From there you can download the form itself and the separate instructions document, both as PDFs. You can print the form and fill it out by hand, or use a PDF editor to type in your information before printing. The IRS updates this page each year, so you’ll always find the most current version.
If you want the direct PDF link, the form lives at irs.gov/pub/irs-pdf/f1040sc.pdf, and the instructions are at irs.gov/pub/irs-pdf/i1040sc.pdf. Bookmark either one for quick access next year.
Use Tax Software or Free File
If you use tax preparation software like TurboTax, H&R Block, or TaxAct, you don’t need to download the form separately. The software walks you through the Schedule C questions and fills in the form automatically based on your answers. This is the easiest route if you’re not comfortable working through the form line by line.
You may not need to pay for software at all. IRS Free File offers free access to tax preparation software if your adjusted gross income is $89,000 or less. Eight trusted partners participate in the program for the 2026 filing season, and all of them support Schedule C. If your income is above that threshold, IRS Free File Fillable Forms lets anyone fill out and e-file federal forms at no cost, though it provides less guidance than full software. Military members can also use MilTax, a free resource through the Department of Defense that covers a federal return and up to three state returns.
The Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs offer free in-person help preparing returns, including Schedule C, for people who qualify.
Get a Paper Copy
If you prefer a physical form, you have a few options. Many public libraries stock common IRS forms during tax season, including Schedule C. You can also visit a local IRS Taxpayer Assistance Center and pick one up. To find the nearest office, use the locator tool at irs.gov. Another option is to call the IRS at 1-800-TAX-FORM (1-800-829-3676) and request that forms be mailed to you, though delivery takes about two weeks.
Who Needs Schedule C
Schedule C is the form for reporting profit or loss from a business you operate as a sole proprietor or as a single-member LLC. If you do freelance work, run a side business, drive for a rideshare company, or sell products online, and you’re not set up as an S corporation or C corporation, this is your form. You attach it to your personal Form 1040 when you file your taxes.
The IRS considers you “in business” if you pursue your work continually and regularly to make money. A one-time garage sale probably doesn’t count. But if you’re consistently earning income from a gig or side hustle, you likely need Schedule C even if the amounts are small.
What You Need Before Filling It Out
Before you sit down with Schedule C, gather the records that support your income and expenses for the year. On the income side, collect any 1099-NEC forms you received from clients who paid you $600 or more, plus records of all other business income, including cash, checks, and digital payments. Starting with payments made after 2025, the reporting threshold for 1099 forms increases to $2,000, but you still owe tax on all income regardless of whether you receive a form.
On the expense side, you’ll want receipts or records for common deductions: supplies, advertising, insurance, rent for a business space, professional services, and similar costs. If you use a vehicle for business, track your mileage. The standard mileage rate for 2026 is 72.5 cents per mile. If you work from a home office, you’ll need either the square footage of your dedicated workspace or your actual home expenses to calculate that deduction.
You’ll also need your business’s basic information: its name, address, accounting method (most sole proprietors use cash basis, meaning you record income when received and expenses when paid), and a six-digit code that describes your industry. The Schedule C instructions include a list of these codes.
Key Deductions and Rules for 2025
Your net profit from Schedule C flows to your Form 1040 as taxable income and is also subject to self-employment tax, which covers Social Security and Medicare. The Social Security portion applies to net self-employment earnings up to $184,500 for 2026. The Medicare portion has no cap.
One significant tax break for Schedule C filers is the qualified business income (QBI) deduction, which lets you deduct up to 20% of your qualified business income. This deduction was recently made permanent, and the income thresholds that limit it for certain service businesses are indexed for inflation.
If your business expenses exceed your income, you can generally deduct the loss against other income on your return, though there are limits on excess business losses that have also been made permanent. These limits are adjusted for inflation each year.