SCHEDULE C CHECKLIST

 Self Employed Income

  • Gross Income
  • List of bank deposits
  • All 1099s
  • Other income (interest etc.)

Adjustable Figures Needed

  • Beginning inventory
  • Ending inventory
  • Bad Debts
  • Auto Expenses / business mileage
    • Auto insurance
    • Interest of auto loan
    • Repairs & maintenance
    • Total miles driven
    • Business miles driven
    • Total gas purchases
    • Date car purchased
    • Model and make of auto
  • Salaries & Wages
    • Total gross wages paid
    • Commissions paid
    • Company paid FICA
    • Federal unemployment paid
    • State unemployment paid
    • Worker’s compensation paid
    • Copies of 1099s to contractors
  • Home Office/Business Expense
    • Total square feet of home
    • Total square feet of office
    • Mortgage interest
    • Real estate taxes
    • Home Utilities
    • Home repairs
    • Home insurance
    • Repairs/Maintenance Done in Year
    • Month/Year Home First Used for Bus.
    • Your Investment in Home
    • Purchase price + improvements
    • Daycare Use
    • Total Hours used for Daycare
  • List of assets (cost & date acquired)
  • Cost of inventory items that sold (do not include unsold inventory)
  • Donated inventory – special rules apply
  • Depreciation on the cost of furniture and equipment that you owned prior to starting your business, desks, computers, file cabinets, etc.

 Self Employed Expenses

  • Advertising
  • Commissions paid
  • Contract Labor
  • Business loan interest
  • Cost of goods sold
  • Health insurance premiums
    • Special rules apply. (Deduct on the front of Form 1040.)
  • Insurance (other than health)
    • Business Liability
    • Workman’s Comp
  • Legal and Professional Fees
    • Accounting
  • Meals & Entertainment (usually only 50% deductible)
  • Education & Seminars (related to current business, not new career)
  • Merchant fees for your credit card sales
  • Bank service charges
  • Office Expenses
    • Materials & Supplies
      • Postage and shipping
      • Customer gifts
      • Software purchases
      • Software subscriptions, such as security software
    • Dues & subscriptions
    • Internet service
    • Web site hosting, design, and domain registration
    • Cell Phones
    • Telephone
    • Long distance phone charges
    • Phone cards for business calls
    • Books, newspapers, magazines for business purposes
    • Answering services
  • Rent/Lease Business Space / Property
  • Business Property Taxes
  • Rent/Lease Business Equipment
  • Rent or lease of storage facilities
  • Repairs and Maintenance of equipment or business space
  • Shop supplies
  • Taxes & Licenses
  • Travel expenses
    • Parking and tolls for business travel
    • Hotel, air and bus fares, taxis
  • Utilities
  • Bank charges
  • Equipment purchases
  • Association and membership fees