2024 Schedule C-EZ Form and Instructions

Schedule C-EZ has been discontinued by the IRS beginning with the 2019 income tax year. If you filed Schedule C-EZ in prior years, then you will use the longer Schedule C this year. Prior year Schedule C-EZ tax forms and instructions can still be printed using the links below on this page.

What Is Form 1040 Schedule C-EZ?

Page one of IRS Form 1040 and Form 1040NR requests that you attach Schedule C or Schedule C-EZ to report a business income or loss. You can not file Schedule C-EZ with one of the shorter IRS forms such as Form 1040A or Form 1040EZ.

Schedule C-EZ is the simplified version of the longer Schedule C. While there are instructions on page two of the Schedule C-EZ form, we have provided a link to the longer Schedule C instructions booklet below as well.

Who Must File Form 1040 Schedule C-EZ?

• Practice a profession (freelance, instructor, agent, etc).
• Operate a business as a sole proprietor.
• Have no employees.
• Business expenses of $5,000 or less.
• Will report a profit and not a loss.
• Do not have any inventory.
• Use the cash accounting method.
• No business use of your home deductions.

Click any of the IRS Schedule C-EZ Form and Instructions links below to download, save, view, and print the file for the corresponding year. These free PDF files are unaltered and are sourced directly from the publisher.

Printable Schedule C-EZ Forms

Printable Schedule C-EZ Instructions

When to File Schedule C-EZ

Schedule C-EZ was previously filed with Form 1040 by sole proprietors to report net profit from a small business, provided they met specific criteria, such as having minimal expenses and no inventory. Since Schedule C-EZ was discontinued, all business income reporting has been consolidated into the regular Schedule C (Profit or Loss from Business). For tax years when Schedule C-EZ was available, refer to archived IRS instructions if you need to complete it for reference purposes.

Where to Mail Schedule C-EZ

If you filed Schedule C-EZ in a previous tax year, it would have been attached to your Form 1040 and mailed to the IRS address specified for your filing location, as indicated in that year's Form 1040 instructions. For current filings, report your business income using Schedule C and follow the updated instructions for mailing Form 1040. For older filings, always verify the IRS mailing address based on the instructions specific to that tax year.

Common IRS Schedule C-EZ Mistakes to Avoid

If referencing Schedule C-EZ for past filings, review archived IRS instructions carefully. Errors on Schedule C-EZ often involved eligibility requirements and misreporting of expenses or deductions.

Common Mistakes to Avoid:

• Failing to meet the eligibility requirements for Schedule C-EZ, such as having business expenses under $5,000 or no inventory.
• Incorrectly calculating net profit due to missed or miscategorized expenses.
• Overlooking additional reporting requirements that would necessitate using Schedule C instead of Schedule C-EZ.

Archived IRS instructions for Schedule C-EZ provide detailed guidance on accurate reporting of business income and expenses for past tax years when this form was in use.

Frequently Asked Questions (FAQ)

Here are answers to some of the most commonly asked questions about Schedule C-EZ before it was discontinued.

Do I file Schedule C-EZ this year?

No, Schedule C-EZ has been discontinued. All business income and expenses for sole proprietors must now be reported on Schedule C as part of IRS updates to simplify business income reporting.

What is the difference between Schedule C and Schedule C-EZ?

Schedule C and Schedule C-EZ were both forms used by sole proprietors to report business income and expenses, but they had different requirements and levels of detail. Schedule C-EZ was a simplified version of Schedule C, designed for businesses with minimal expenses (under $5,000), no employees, no inventory, and no home office deductions. It allowed qualifying taxpayers to report net profit without itemizing expenses. In contrast, Schedule C includes a more detailed breakdown of income, expenses, and deductions, making it suitable for a wider range of businesses. Since Schedule C-EZ was discontinued, all sole proprietors now use Schedule C to report business income.

What does C-EZ mean?

C-EZ stands for Schedule C-EZ, which was a simplified version of Schedule C, the form used by sole proprietors to report business income and expenses on their tax returns. The EZ in C-EZ indicated that the form was designed to be easy or simpler to complete than the standard Schedule C. It was available to small businesses that met specific criteria, such as having minimal expenses, no employees, and no inventory. Since Schedule C-EZ was discontinued, all business income reporting for sole proprietors is now done on the full Schedule C.

Last updated: October 21, 2024

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