OMB No. 1545-0074
SCHEDULE C Profit or Loss From Business
(Form 1040) (Sole Proprietorship)
Partnerships, joint ventures, etc., must file Form 1065.
Department of the Treasury Attachment
Internal Revenue Service Attach to Form 1040 or Form 1041. See Instructions for Schedule C (Form 1040). Sequence No. 09
Name of proprietor Social security number (SSN)
A Principal business or profession, including product or service (see page C-1) B Enter principal business code
(from page 2)
C Business name D Employer ID number (Not SSN)
E Business address (including suite or room no.)
City, town or post office, state, and ZIP code
F Accounting method: (1) Cash (2) Accrual (3) Other (specify)
G Method(s) used to Lower of cost Other (attach Does not apply (if
value closing inventory: (1) Cost (2) or market (3) explanation) (4) checked, skip line H) Yes No
H Was there any change in determining quantities, costs, or valuations between opening and closing inventory? If “Yes,” attach explanation
I Did you “materially participate” in the operation of this business during 1992? If “No,” see page C-2 for limitations on losses
J Was this business in operation at the end of 1992?
K How many months was this business in operation during 1992?
L If this is the first Schedule C filed for this business, check here
Part I Income
1 Gross receipts or sales. Caution: If this income was reported to you on Form W-2 and the “Statutory
employee” box on that form was checked, see page C-2 and check here 1
2 Returns and allowances 2
3 Subtract line 2 from line 1 3
4 Cost of goods sold (from line 40 on page 2) 4
5 Gross profit. Subtract line 4 from line 3 5
6 Other income, including Federal and state gasoline or fuel tax credit or refund (see page C-2) 6
7 Gross income. Add lines 5 and 6 7
Part II Expenses (Caution: Do not enter expenses for business use of your home on lines 8–27. Instead, see line 30.)
8 Advertising 8 21 Repairs and maintenance 21
22 Supplies (not included in Part III) 22
9 Bad debts from sales or
services (see page C-3) 9 23 Taxes and licenses 23
10 Car and truck expenses 24 Travel, meals, and entertainment:
(see page C-3—also attach
Form 4562) 10 a Travel 24a
11 Commissions and fees 11
b Meals and en-
12 Depletion 12 tertainment
13 Depreciation and section 179 c Enter 20% of line
expense deduction (not included 24b subject to
in Part III) (see page C-3) 13
limitations (see
14 Employee benefit programs page C-4)
(other than on line 19) 14 d Subtract line 24c from line 24b 24d
15 Insurance (other than health) 15 25 Utilities 25
16 Interest: 26 Wages (less jobs credit) 26
a Mortgage (paid to banks, etc.) 16a 27a Other expenses (list type and amount):
b Other 16b
17 Legal and professional services 17
18 Office expense 18
19 Pension and profit-sharing plans 19
20 Rent or lease (see page C-4):
a Vehicles, machinery, and equipment 20a
b Other business property 20b 27b Total other expenses 27b
28 Total expenses before expenses for business use of home. Add lines 8 through 27b in columns 28
29 Tentative profit (loss). Subtract line 28 from line 7 29
30 Expenses for business use of your home. Attach Form 8829 30
31 Net profit or (loss). Subtract line 30 from line 29. If a profit, enter here and on Form 1040, line 12. Also,
enter the net profit on Schedule SE, line 2 (statutory employees, see page C-5). If a loss, you MUST go
on to line 32 (fiduciaries, see page C-5) 31
32 If you have a loss, you MUST check the box that describes your investment in this activity (see page C-5) 32a All investment is at risk.
If you checked 32a, enter the loss on Form 1040, line 12, and Schedule SE, line 2 (statutory employees, 32b Some investment is not at risk.
see page C-5). If you checked 32b, you MUST attach Form 6198.
For Paperwork Reduction Act Notice, see Form 1040 instructions. Cat. No. 11334P Schedule C (Form 1040) 1992
Schedule C (Form 1040) 1992 Page 2
Part III Cost of Goods Sold (see page C-5)
33 Inventory at beginning of year. If different from last year’s closing inventory, attach explanation 33
34 Purchases less cost of items withdrawn for personal use 34
35 Cost of labor. Do not include salary paid to yourself 35
36 Materials and supplies 36
37 Other costs 37
38 Add lines 33 through 37 38
39 Inventory at end of year 39
40 Cost of goods sold. Subtract line 39 from line 38. Enter the result here and on page 1, line 4 40
Part IV Principal Business or Professional Activity Codes
Locate the major category that best describes your activity. Within the major category, select the activity code that most closely identifies the
business or profession that is the principal source of your sales or receipts. Enter this 4-digit code on page 1, line B. For example, real estate
agent is under the major category of “Real Estate,” and the code is “5520.” Note: If your principal source of income is from farming activities, you
should file Schedule F (Form 1040), Profit or Loss From Farming.
Agricultural Services, 1552 Oil & gas 7708 Surveying services Food & Beverages
1719 Quarrying & nonmetallic mining 8730 Teaching or tutoring
Forestry, Fishing 7880 Other business services
0612 Bakeries selling at retail
Code 3086 Catering services
6882 Other personal services
1990 Animal services, other than Real Estate 3095 Drinking places (bars, taverns,
5538 Operators & lessors of buildings, Hotels & Other Lodging Places pubs, saloons, etc.)
breeding 3079 Eating places, meals & snacks
1933 Crop services including residential 7237 Camps & camping parks
5553 Operators & lessors of other real 3210 Grocery stores (general line)
2113 Farm labor & management 7096 Hotels, motels, & tourist homes 3251 Liquor stores
services property 7211 Rooming & boarding houses
5520 Real estate agents & brokers 3236 Specialized food stores (meat,
2246 Fishing, commercial produce, candy, health food, etc.)
2238 Forestry, except logging 5579 Real estate property managers Laundry & Cleaning Services
2212 Horticulture & landscaping 5710 Subdividers & developers, except 7450 Carpet & upholstery cleaning Furniture & General Merchandise
2469 Hunting & trapping cemeteries 7419 Coin-operated laundries & dry 3988 Computer & software stores
1974 Livestock breeding 6155 Title abstract offices cleaning 3970 Furniture stores
0836 Logging 7435 Full-service laundry, dry cleaning, 4317 Home furnishings stores (china,
1958 Veterinary services, including pets Services: Personal, & garment service floor coverings, drapes)
7476 Janitorial & related services 4119 Household appliance stores
Construction Professional, & Business (building, house, & window 4333 Music & record stores
0018 Operative builders (for own
Services cleaning) 3996 TV, audio & electronic stores
Amusement & Recreational Services 3715 Variety stores
account) Medical & Health Services 3731 Other general merchandise stores
Building Trade Contractors, Including 9670 Bowling centers
Repairs 9688 Motion picture & tape distribution 9274 Chiropractors Miscellaneous Retail Stores
& allied services 9233 Dentist’s office or clinic 4812 Boat dealers
0414 Carpentering & flooring 9597 Motion picture & video 9217 Doctor’s (M.D.) office or clinic
0455 Concrete work 5017 Book stores, excluding newsstands
production 9456 Medical & dental laboratories 4853 Camera & photo supply stores
0273 Electrical work 9639 Motion picture theaters 9472 Nursing & personal care facilities 3277 Drug stores
0299 Masonry, dry wall, stone, & tile 8557 Physical fitness facilities 9290 Optometrists
0257 Painting & paper hanging 5058 Fabric & needlework stores
9696 Professional sports & racing, 9258 Osteopathic physicians & surgeons 4655 Florists
0232 Plumbing, heating, & air conditioning including promoters & managers 9241 Podiatrists
0430 Roofing, siding & sheet metal 5090 Fuel dealers (except gasoline)
9811 Theatrical performers, musicians, 9415 Registered & practical nurses 4630 Gift, novelty & souvenir shops
0885 Other building trade contractors agents, producers & related 9431 Offices & clinics of other health
(excavation, glazing, etc.) 4838 Hobby, toy, & game shops
services practitioners (dieticians, 4671 Jewelry stores
General Contractors 9613 Video tape rental midwives, speech pathologists, 4895 Luggage & leather goods stores
0075 Highway & street construction 9837 Other amusement & recreational etc.) 5074 Mobile home dealers
0059 Nonresidential building services 9886 Other health services 4879 Optical goods stores
0034 Residential building Automotive Services Miscellaneous Repair, Except 4697 Sporting goods & bicycle shops
3889 Other heavy construction (pipe 8813 Automotive rental or leasing, Computers 5033 Stationery stores
laying, bridge construction, etc.) without driver 4614 Used merchandise & antique stores
9019 Audio equipment & TV repair (except motor vehicle parts)
8953 Automotive repairs, general & 9035 Electrical & electronic equipment 5884 Other retail stores
specialized repair, except audio & TV
Finance, Insurance, & 8839 Parking, except valet 9050 Furniture repair & reupholstery
Related Services 8896 Other automotive services (wash, 2881 Other equipment repair Trade, Wholesale—Selling
towing, etc.) Goods to Other Businesses, etc.
6064 Brokers & dealers of securities
6080 Commodity contracts brokers & Business & Personal Services
dealers; security & commodity 7658 Accounting & bookkeeping
Trade, Retail—Selling Goods Durable Goods, Including Machinery
Equipment, Wood, Metals, etc.
exchanges 7716 Advertising, except direct mail to Individuals & Households 2634 Agent or broker for other firms—
6148 Credit institutions & mortgage 7682 Architectural services
bankers 3038 Catalog or mail order more than 50% of gross sales
8318 Barber shop (or barber) on commission
5702 Insurance agents or brokers 8110 Beauty shop (or beautician) 3012 Selling door to door, by telephone
5744 Insurance services (appraisal, or party plan, or from mobile unit 2618 Selling for your own account
8714 Child day care
consulting, inspection, etc.) 7872 Computer programming, 3053 Vending machine selling Nondurable Goods, Including Food,
6130 Investment advisors & services processing, data preparation & Fiber, Chemicals, etc.
Selling From Showroom, Store,
5777 Other financial services related services 2675 Agent or broker for other firms—
7922 Computer repair, maintenance, &
or Other Fixed Location more than 50% of gross sales
leasing Apparel & Accessories on commission
Manufacturing, Including 7286 Consulting services 3921 Accessory & specialty stores & 2659 Selling for your own account
Printing & Publishing 7799 Consumer credit reporting & furriers for women
Transportation,
collection services 3939 Clothing, family
0679 Apparel & other textile products
1115 Electric & electronic equipment
8755 Counseling (except health 3772 Clothing, men’s & boys’ Communications, Public
practitioners) 3913 Clothing, women’s
1073 Fabricated metal products 7732 Employment agencies & 3756 Shoe stores
Utilities, & Related Services
0638 Food products & beverages
0810 Furniture & fixtures
personnel supply 3954 Other apparel & accessory stores 6619 Air transportation
7518 Engineering services 6312 Bus & limousine transportation
0695 Leather footwear, handbags, etc. 7773 Equipment rental & leasing Automotive & Service Stations 6676 Communication services
0836 Lumber & other wood products (except computer or automotive) 3558 Gasoline service stations 6395 Courier or package delivery
1099 Machinery & machine shops 8532 Funeral services & crematories 3319 New car dealers (franchised) 6361 Highway passenger transportation
0877 Paper & allied products 7633 Income tax preparation 3533 Tires, accessories, & parts (except chartered service)
1057 Primary metal industries 7914 Investigative & protective services 3335 Used car dealers 6536 Public warehousing
0851 Printing & publishing 7617 Legal services (or lawyer) 3517 Other automotive dealers 6114 Taxicabs
1032 Stone, clay, & glass products 7856 Mailing, reproduction, commercial (motorcycles, recreational 6510 Trash collection without own dump
0653 Textile mill products art, photography, & vehicles, etc.) 6635 Travel agents & tour operators
1883 Other manufacturing industries stenographic services 6338 Trucking (except trash collection)
7245 Management services Building, Hardware, & Garden Supply 6692 Utilities (dumps, snow plowing,
road cleaning, etc.)
Mining & Mineral Extraction 8771 Ministers & chaplains
8334 Photographic studios
4416 Building materials dealers
6551 Water transportation
4457 Hardware stores
1537 Coal mining 7260 Public relations 4473 Nurseries & garden supply stores 6650 Other transportation services
1511 Metal mining 8733 Research services 4432 Paint, glass, & wallpaper stores 8888 Unable to classify