Schedule C (Form 1040), Part II, is where sole proprietors report business expenses. This worksheet takes what you already logged in Expenses and sorts it under each line of the 2025 form, so you (or your preparer) can go line by line instead of hunting through receipts.
| Line | Category |
|---|---|
| 8 | Advertising |
| 9 | Car and truck expenses |
| 10 | Commissions and fees |
| 11 | Contract labor |
| 13 | Depreciation and section 179 deduction |
| 14 | Employee benefit programs |
| 15 | Insurance (other than health) |
| 16b | Interest (other) |
| 17 | Legal and professional services |
| 18 | Office expense |
| 20b | Rent or lease, other business property |
| 21 | Repairs and maintenance |
| 22 | Supplies |
| 23 | Taxes and licenses |
| 24a | Travel |
| 24b | Deductible meals |
| 25 | Utilities |
| 27b | Other expenses |
Reference only, based on the 2025 Schedule C (filed in 2026). Line numbers occasionally shift between tax years, so confirm against the current-year form or with a tax preparer before filing.