1040

Profit or Loss From Business (Sole Proprietorship) (Spanish Version)

Agency
IRS
Revision
2025
Fillable fields
105
Pages
3
Official source
IRS form page
Checked
October 21, 2026
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Page 1 of form 1040

Schedule C (Form 1040) (sp): Profit or Loss From Business, Spanish Version

Schedule C (Form 1040) (sp) is the IRS Spanish version of Schedule C for tax year 2025. Its Spanish title is "Anexo C (Formulario 1040), Ganancias o Pérdidas de Negocios (Dueño Único de un Negocio)", profit or loss from business for a sole proprietorship. The part headings and line labels are in Spanish. The IRS office names, the attachment sequence number and the footer "Schedule C (Form 1040) (sp) 2025" are in English.

The schedule says to attach it to Form 1040, 1040-SR, 1040-SS, 1040-NR or 1041, and that partnerships generally file Form 1065. Over three pages it has business details on lines A to J, income in Part I, expenses in Part II, cost of goods sold in Part III, vehicle information in Part IV and other expenses in Part V. The net profit or loss on line 31 goes to line 3 of Schedule 1 (Form 1040) and line 2 of Schedule SE.

For instructions, the schedule points to www.irs.gov/ScheduleCSP. The English edition is Schedule C (Form 1040). You can fill out the PDF free in your browser on this page and download it without an account.

Top of page 1 of Schedule C (Form 1040) (sp): Profit or Loss From Business, Spanish Version, as printed by IRS

What's on Schedule C (Form 1040) (sp)

Lines A to J

Business activity and code, name, EIN, address, accounting method (cash, accrual or other), material participation in 2025, a box for a business started or acquired in 2025, and questions about Forms 1099.

Part I: income

Lines 1 to 7: gross receipts or sales, returns and allowances, cost of goods sold from line 42, gross profit, other income including federal and state gasoline or fuel tax credits or refunds, and gross income.

Part II: expenses

Lines 8 to 27b, from advertising and car and truck expenses to wages, the energy efficient commercial buildings deduction (Form 7205) and other expenses from line 48.

Lines 28 to 32

Total expenses, tentative profit or loss, business use of the home, net profit or loss, and the at-risk boxes 32a and 32b.

Part III: cost of goods sold

Lines 33 to 42: inventory valuation method, changes in inventory, beginning inventory, purchases, labor, materials and supplies, other costs and ending inventory.

Parts IV and V

Lines 43 to 47b ask when a vehicle was placed in service, its business, commuting and other miles, and whether evidence exists. Part V lists other expenses, totaled on line 48.

The line labels are in Spanish. The items below give their English meaning.

How to fill out Schedule C (Form 1040) (sp)

  1. 1

    Header and lines A to J

    Enter the owner's name and SSN, the business details and accounting method, and answer the yes or no questions on lines G, I and J.

  2. 2

    Part III for inventory

    A business that sells goods completes lines 33 to 42 and carries line 42 to line 4.

  3. 3

    Part I

    Enter gross receipts on line 1, checking its box for statutory employee income. Subtract returns and the cost of goods sold, then add other income to reach line 7.

  4. 4

    Part II

    Enter each expense on lines 8 to 27b. The form says to enter business use of the home only on line 30. Part IV is for car and truck expenses on line 9 when Form 4562 is not required.

  5. 5

    Lines 28 to 30

    Total the expenses on line 28 and subtract them from line 7. On line 30, attach Form 8829 or, for the simplified method, enter the square footage of the home and of the part used for the business.

  6. 6

    Lines 31 and 32

    Enter the net profit or loss. A profit goes to line 3 of Schedule 1 and line 2 of Schedule SE. For a loss, check box 32a or 32b; the form says box 32b requires Form 6198.

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Where it goes and where to find instructions

Attach to the return

The schedule says to attach it to Form 1040, 1040-SR, 1040-SS, 1040-NR or 1041. Its attachment sequence number is 09.

Instructions

No instructions are printed on the schedule. It points to www.irs.gov/ScheduleCSP for the instructions and the latest information.

Tax year

This edition is for tax year 2025.

Where the result goes

Line 31 goes to line 3 of Schedule 1 (Form 1040) and line 2 of Schedule SE. Estates and trusts use line 3 of Form 1041.

Forms named on the schedule

Form 7205 for line 27a, Form 8829 for line 30, Form 6198 for box 32b, and Form 4562 in Part IV.

Paperwork notice

The footer says the Paperwork Reduction Act notice is in the separate instructions.

Related forms

Who uses Schedule C (Form 1040) (sp)?

  • Sole proprietors

    The title names a sole proprietorship (Dueño Único de un Negocio). The header asks for the principal business or profession, a business code, the business name and an EIN.

  • Statutory employees

    Line 1 has a box for income reported on Form W-2 with the "Statutory employee" box checked, and line 31 points to the instructions in that case.

  • Estates and trusts

    Form 1041 is among the returns the schedule attaches to, and lines 31 and 32 say estates and trusts enter the result on line 3 of Form 1041.

  • Owners with a home office or vehicle

    Line 30 takes expenses for business use of the home, with Form 8829 unless the simplified method is used. Part IV asks about a vehicle used for the business.

  • Not for partnerships

    The header says partnerships generally have to file Form 1065.

The schedule is completed by the business owner named in its header and attached to the return it names, which goes to the IRS. The header asks for the owner's name and Social Security number.

Official sources and the blank

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Questions about Form 1040

What language is this Schedule C in?

The title, part headings and line labels are in Spanish. The header office names and the footer are in English. The English edition is Schedule C (Form 1040).

Which returns does it attach to?

Form 1040, 1040-SR, 1040-SS, 1040-NR or 1041. The schedule says partnerships generally file Form 1065.

Where does the net profit go?

Line 31 goes to line 3 of Schedule 1 (Form 1040) and line 2 of Schedule SE. Estates and trusts enter it on line 3 of Form 1041.

Where do home office expenses go?

Only on line 30. The form says to attach Form 8829 unless the simplified method is used, and asks for the square footage of the home and of the part used for the business.

When is Part IV completed?

The form says to complete it only when claiming car or truck expenses on line 9 and not required to file Form 4562 for the business.

Where are the instructions?

The schedule does not print instructions. It points to www.irs.gov/ScheduleCSP.