11652

Questionnaire and Supporting Documentation Form 1040 Schedule C (Profit or Loss from Business)

Agency
IRS
Revision
Rev. 1-2021
Fillable fields
28
Pages
1
Official source
IRS form page
Checked
October 21, 2026
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Page 1 of form 11652

Form 11652: Questionnaire and Supporting Documentation, Form 1040 Schedule C

Form 11652 is an IRS questionnaire about the business income and expenses reported on Form 1040 Schedule C (Profit or Loss from Business). The form says it lists the types of records the taxpayer needs to send the IRS to prove Schedule C income and expenses, and it asks the taxpayer to review each line, answer every question and return the questionnaire along with copies of the supporting documents.

The form ties it to an examination of the return. Its note says failure to complete all parts of the questionnaire and submit the supporting documentation can delay the examination of the return and the final determination of the tax liability. The seven questions cover the business itself, its license or permit, advertising, sales tax returns, Forms 1099 received, and the records behind the income and expenses reported.

You can fill out Form 11652 free in your browser on this page and download it without an account.

Top of page 1 of Form 11652: Questionnaire and Supporting Documentation, Form 1040 Schedule C, as printed by IRS

What's on Form 11652

Identification

Name, Social Security number, business address, year the business started, telephone number and business website if applicable.

Questions 1 to 3: the business

A description of the business (type of work, product sold, service provided, hours of operation, where it is conducted), a copy of any business license or permit, and how the business advertises, with receipts for paid advertising.

Questions 4 and 5: returns and 1099s

Whether state or local sales tax returns were filed for the year (yes, no or not applicable), and whether Forms 1099-MISC, 1099-NEC or 1099-K were received for the income reported.

Question 6: income records

Boxes for records that support income not on a Form 1099: bank statements with business income highlighted, accounting records, electronic payment records, logbooks or ledgers, invoices or receipts issued to customers, and other.

Question 7: expense records

Boxes for invoices or receipts from suppliers, rental contracts, business insurance contracts, electronic payment records, a mileage log and car or truck receipts, bank or credit card statements, and other.

How to fill out Form 11652

  1. 1

    Identification

    Enter the name, Social Security number, business address, year the business started, telephone number and the business website if there is one.

  2. 2

    Questions 1 and 2

    Describe the business: type of work, product sold, service provided, hours of operation and where it is conducted. Provide a copy of the business license or permit if applicable.

  3. 3

    Questions 3 and 4

    Explain how the business advertises and, for paid advertising, submit copies of receipts or other proof of payment. Check whether state or local sales tax returns were filed, with copies if yes.

  4. 4

    Question 5

    Check yes or no for Forms 1099-MISC, 1099-NEC or 1099-K received for the income reported, and provide copies if yes.

  5. 5

    Questions 6 and 7

    Check every box that applies for income and expense records and provide copies. The form says the examples named are illustrative and don't constitute government endorsement of any private product, service, entity or enterprise.

  6. 6

    Return it with copies

    The form asks for the questionnaire to be returned along with copies of the supporting documents.

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Where it goes and what to include

Where it goes

The form asks for the questionnaire to be returned to the IRS with copies of the supporting documents. No mailing address is printed on the form.

Answer every question

The form says failure to complete all parts and submit the supporting documentation can delay the examination of the return and the final determination of the tax liability.

Copies of records

The questions ask for copies, for example of the business license, advertising receipts, sales tax returns, Forms 1099 and records of income and expenses.

More information

The form points to Publication 334, Tax Guide for Small Business, and Publication 583, Starting a Business and Keeping Records, at www.irs.gov/forms or by calling 800-TAX-FORM (800-829-3676).

Related forms

Who fills out Form 11652?

  • Schedule C filers under examination

    The form is addressed to a taxpayer asked to prove the income and expenses on their Schedule C, and it says incomplete answers can delay the examination of the return.

  • Returned to the IRS

    The form comes from the IRS, lists the records to send to the IRS, and is returned with copies of the supporting documents.

  • Business owners who keep records

    The form says the law requires keeping adequate records to complete Schedule C, and names bank statements, accounting records, logbooks and invoices as examples.

  • Owners paid through Forms 1099

    Question 5 asks whether Forms 1099-MISC, 1099-NEC or 1099-K were received for the income reported, with copies if the answer is yes.

The questionnaire is written to the person who reported business income and expenses on Schedule C, and it goes back to the IRS.

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Questions about Form 11652

What is Form 11652?

It is an IRS questionnaire that lists the records needed to prove the income and expenses reported on Schedule C (Form 1040), returned with copies of supporting documents.

Are original records sent with the form?

The form asks for copies of the supporting documents and records, not originals.

What if some questions are left blank?

The form says failure to complete all parts and submit the supporting documentation can delay the examination of the return and the final determination of the tax liability.

Which Forms 1099 does it ask about?

Question 5 asks about Forms 1099-MISC, 1099-NEC and 1099-K received for the income reported.

Does the IRS endorse the apps named on the form?

No. The form says the references, such as accounting software and payment apps, are illustrative and don't constitute government endorsement.

Where can I read more about Schedule C?

The form names Publication 334, Tax Guide for Small Business, and Publication 583, Starting a Business and Keeping Records.