Tax rule US
Schedule C: the line each expense goes on
The lines of Schedule C, as the IRS prints them, and the one Bilbx's Tax Lab adds each category's receipts up on.
The return Tax Lab's subtotals follow
Schedule C (Form 1040), Part II
Checked against the IRS's own pages on . This is the figure Bilbx uses.
The rule
Line 8 is "Advertising".
What the IRS says
“8 Advertising”
Line 9 is "Car and truck expenses".
What the IRS says
“9 Car and truck expenses”
Line 10 is "Commissions and fees".
What the IRS says
“10 Commissions and fees”
Line 11 is "Contract labor".
What the IRS says
“11 Contract labor (see instructions)”
Line 15 is "Insurance (other than health)".
What the IRS says
“15 Insurance (other than health)”
Line 17 is "Legal and professional services".
What the IRS says
“17 Legal and professional services”
Line 18 is "Office expense".
What the IRS says
“18 Office expense (see instructions)”
Line 20a/20b is "Rent or lease: vehicles, machinery, and equipment, or other business property".
What the IRS says
“20 Rent or lease (see instructions)”
“a Vehicles, machinery, and equipment”
“b Other business property”
Line 21 is "Repairs and maintenance".
What the IRS says
“21 Repairs and maintenance”
Line 22 is "Supplies (not included in Part III)".
What the IRS says
“22 Supplies (not included in Part III)”
Line 23 is "Taxes and licenses".
What the IRS says
“23 Taxes and licenses”
Line 24a is "Travel".
What the IRS says
“24 Travel and meals”
“a Travel”
Line 24b is "Deductible meals".
What the IRS says
“24 Travel and meals”
“b Deductible meals (see instructions)”
Line 25 is "Utilities".
What the IRS says
“25 Utilities”
Line 27b is "Other expenses".
What the IRS says
“Part V. Other Expenses.”
“Enter the total on lines 48 and 27b.”
Schedule C (Form 1040) is where a sole proprietor reports profit or loss from business.
What the IRS says
“SCHEDULE C (Form 1040) Profit or Loss From Business”
Part V's other expenses include amounts deducted under the de minimis safe harbor for tangible property, and technology and software tools.
What the IRS says
“De minimis safe harbor for tangible property.”
“Technology and software tools.”
How Bilbx applies it
- In its export for your accountant, Tax Lab, part of Bilbx Premium, adds up your claimed receipts by the line of the return each category goes on: Schedule C (Form 1040), Part II.
- A purchase listed to depreciate is kept out of these subtotals, and so is a category with no line, such as groceries.
Where each category goes
The table Bilbx's export uses to add up your receipts, line by line.
Vehicle & Transport
Line 9: Car and truck expenses
Travel
Line 24a: Travel
Meals
Line 24b: Deductible meals
Advertising
Line 8: Advertising
Contract Labor
Line 11: Contract labor
Commissions & Fees
Line 10: Commissions and fees
Tools & Equipment
Line 27b: Other expenses
Technology & Software
Line 27b: Other expenses
Office Supplies
Line 18: Office expense
Supplies
Line 22: Supplies (not included in Part III)
Phone & Internet
Line 25: Utilities
Utilities
Line 25: Utilities
Rent & Lease
Line 20a/20b: Rent or lease: vehicles, machinery, and equipment, or other business property
Repairs & Maintenance
Line 21: Repairs and maintenance
Professional Services
Line 17: Legal and professional services
Insurance & Licenses
Line 15: Insurance (other than health)
Taxes & Licenses
Line 23: Taxes and licenses
Education & Training
Line 27b: Other expenses
Clothing & PPE
Line 27b: Other expenses
Subscriptions
Line 27b: Other expenses
Groceries
On no line
Health
On no line
Other
Line 27b: Other expenses
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Sources
Spotted something that doesn't match the IRS's guidance?
Every sentence in the rule is checked against the IRS's own guidance, quoted beneath it and linked above. Last checked . Rules version 60f9162250af. Terms.
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