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IRS Schedule C (Form 1040) (2013): Business Profit or Loss
Download the official Schedule C (Form 1040) for tax year 2013, review each section carefully, file it correctly, and resolve any errors before the IRS contacts you.
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What Is This Form
IRS Schedule C (Form 1040) is the federal tax form sole proprietors and independent contractors use to report business income, expenses, and net profit or loss for 2013. It attaches to Form 1040, 1040NR, or 1041, and triggers Schedule SE when net self-employment earnings reach $400 or more.
Late Filers
If you missed the 2013 filing deadline, Schedule C is still required to report self-employment income and avoid ongoing noncompliance penalties.
Multiple Income Sources
Taxpayers who earned income from more than one business activity in 2013 must file a separate Schedule C for each distinct failure-to-file penalty business or trade.
Itemizing Deductions
Business expenses reported on Schedule C reduce your net profit independently of whether you itemize or take the standard deduction on Form 1040.
Claiming 2013 Credits
Net profit from Schedule C feeds into eligibility calculations for the Earned Income Tax Credit and other income-sensitive credits available for tax year 2013.
IRS Compliance
Accurate Schedule C reporting reduces the risk of IRS audits, underreporter notices, and penalties tied to unreported self-employment income from 2013.
Citizens Abroad / Military
U.S. citizens abroad and military personnel with 2013 self-employment income must still file Schedule C and report all gross receipts.
Eligibility
Use Schedule C to report income or loss from a business you operated as a sole proprietor in 2013. Do not use it for hobbies, farming, or partnerships unless a qualified joint venture election applies.
Late Filers
Sole proprietors who did not file for 2013 must complete Schedule C to report business income, calculate net profit or loss, and file.
Multiple Income Sources
Taxpayers who operated more than one business in 2013 must file a separate Schedule C for each, reporting income, expenses, and profit or loss independently.
Itemizing Deductions
Self-employed individuals who incurred ordinary and necessary business expenses in 2013 use Schedule C to deduct those costs regardless of their Form 1040 deduction method.
Claiming 2013 Credits
Taxpayers with self-employment income must report net profit on Schedule C before qualifying for income-based credits such as the Earned Income Tax Credit.
IRS Compliance
Not all Form 1099-MISC income belongs on Schedule C. Other amounts may belong on Schedule E, Schedule F, or another form, depending on income type.
Citizens Abroad / Military
U.S. citizens abroad and military members with 2013 self-employment income must file Schedule C, reporting all gross receipts regardless of where the business activity occurred.
Step-by-Step
Follow these steps carefully to report your 2013 business income, deductible expenses, and net profit or loss accurately on Schedule C.
1. Gather Your Documents Before Starting
Collect all 1099-MISC forms, invoices, bank statements, mileage records, receipts for office supplies, records of cost of goods sold, and any prior-year Schedule C returns needed to reconstruct 2013 business income and deductible expenses accurately.
2. Choose the Correct Filing Status [2013] Only
Filing status on your 2013 Form 1040 affects your standard deduction and tax bracket. The five statuses are single, married filing jointly, married filing separately, head of household, and qualifying widow(er) with dependent child. Schedule C does not carry a status line, but your Form 1040 status directly determines your overall tax liability on net profit.
3. Report All Income on the Correct Lines
Enter gross receipts on line 1. Report returns and allowances on line 2. Include other income — such as federal fuel tax credits or finance reserve income — on line 6. Report all taxable business receipts on Schedule C and deduct allowable business expenses to arrive at net profit or loss. Not all Form 1099-MISC amounts are Schedule C self-employment income.
4. Calculate Adjusted Gross Income (AGI)
For 2013, net profit or loss from Schedule C goes to Form 1040 line 12, and to Schedule SE if required. Above-the-line adjustments include deductible self-employment tax (line 27), SEP/SIMPLE contributions (line 28), and self-employed health insurance (line 29). AGI controls eligibility for IRA deductions, education credits, and phase-outs.
5. Choose Your Deductions and Apply Exemptions [2013] Only
Business deductions on Schedule C are separate from Form 1040's standard or itemized deductions. For 2013: single — $6,100; married filing jointly — $12,200; head of household — $8,950; married filing separately — $6,100; qualifying widow(er) — $12,200. The $3,900 personal exemption phased out above certain AGI thresholds, and a separate itemized-deduction limitation applied on Schedule A.
6. Claim the 2013-Specific Credit [2013] Only
Self-employed health insurance premiums were deductible on Form 1040 line 29, limited by net profit and unavailable during months when employer-subsidized coverage was accessible. Eligible small employers could also claim the Small Business Health Care Tax Credit on Form 8941.
Filing Deadline — April 15, 2014
The regular due date for a 2013 return was April 15, 2014. Form 4868 extended filing to October 15, 2014, but not the payment deadline. Eligible taxpayers abroad or on military duty outside the U.S. had an automatic 2-month extension, and combat-zone rules could provide additional time. Interest has accrued since the applicable payment deadline.
Refund Deadline — Likely Expired
A refund claim must generally be filed within 3 years from filing or 2 years from paying the tax, whichever is later, subject to exceptions. For most unfiled 2013 returns, that window has expired. Consult a tax professional if you believe a hardship exception applies, as unapplied refunds may be permanently forfeited.
Processing Time — Allow Several Months
IRS guidance states that an accurately completed past-due return takes approximately 6 weeks to process, and mailed returns generally take 6 or more weeks, Missing W-2s or Tax Records for 2013longer if corrections are needed. If you owe a balance for 2013, pay as much as possible immediately — interest continues to accumulate on any outstanding amount.
E-Filing Restriction — Paper Mail Required [2013] Only
IRS e-file systems do not accept 2013 returns. Your completed Schedule C and Form 1040 must be printed and mailed to the appropriate IRS address. Use certified mail with a return receipt to confirm delivery, and retain a complete copy of the entire return package for your records.
Missing W-2s or Tax Records for 2013?
If records of your 2013 business income are missing, the IRS has official channels to help. Reconstruct them using transcripts, bank statements, invoices, and receipts. Always report all taxable business income, not just amounts shown in IRS transcripts.
IRS Wage & Income Transcript
A wage and income transcript shows information returns filed with the IRS, but it may not capture all Schedule C receipts or every document issued to you.
IRS Account Transcript
This document records your filing history, payments, penalties, and IRS adjustments for 2013, and confirms whether a prior return was received or a balance remains outstanding.
Social Security Administration
SSA records can help verify yearly earnings used for Social Security benefits, but do not replace IRS transcripts or business records when reconstructing Schedule C receipts.
Contact Prior Employers or Clients
Businesses that paid you $600 or more in 2013 were required to issue a 1099-MISC. Contacting those payers directly may help recover records and reconcile amounts before filing.
Use IRS transcripts combined with bank statements, invoices, and other secondary evidence to reconstruct your 2013 self-employment income accurately — never rely on one source alone.
Missing W-2s or Tax Records?
You can still complete your return even without original records
If your 2013 Schedule C shows a tax balance, penalties and interest have been accruing since April 2014. Understanding your exposure and abatement options is essential before you file or make a payment.
Failure-to-File Penalty
(5% per month, up to 25%)
The failure-to-file penalty is 5% per month on unpaid tax, up to 25%, reduced by the failure-to-pay penalty when both apply in the same month. For most unfiled 2013 returns, this penalty has already maxed out.
Failure-to-Pay Penalty
(0.5% per month + interest)
The failure-to-pay penalty is generally 0.5% per month on any unpaid 2013 balance, up to 25%, subject to rate changes in certain situations. Interest accrues from the due date, compounds daily, and is based on the federal short-term rate plus 3%.
Penalty Abatement Options
(First-Time Abatement & Reasonable Cause)
First-time abatement may eliminate penalties if you have had a clean compliance history for the three prior years. Reasonable cause applies if a documented hardship — illness, natural disaster, or similar circumstance — prevented timely filing or payment.
Filing now remains important — failure-to-pay penalties and interest may still be accruing on any unpaid 2013 balance, even if the failure-to-file penalty has already maxed out.
Owe Taxes and Need Help?
If your tax situation has resulted in unpaid IRS debt, professional help can reduce what you owe and stop enforcement actions:
- settle your IRS tax debt for less than the full amount with an Offer in Compromise
- set up an affordable IRS payment plan to resolve your balance
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Request a free tax relief assessment — speak with a licensed specialist today.
Errors on Schedule C (Form 1040) for 2013 can trigger IRS notices, audits, or penalty assessments that compound an already overdue balance.
- Using the wrong tax year form — Filing a Schedule C from a year other than 2013 will cause the IRS to reject or misprocess your return, requiring you to refile.
- Missing the self-employed health insurance deduction [2013] Only — Failing to claim the health insurance deduction on Form 1040 line 29 is a common oversight, as eligibility depended on net profit and coverage access.
- Wrong filing status label — Selecting an incorrect filing status on your 2013 Form 1040 changes your tax bracket, standard deduction, and eligibility for credits tied to your Schedule C net profit.
- Applying Pease limitations incorrectly — The Pease limitation reduced itemized deductions for higher-income taxpayers in 2013. Failing to apply this correctly can result in overstated deductions and an understated tax bill.
- Treating self-employment income as partially exempt — All gross receipts reported on Schedule C line 1 were fully taxable in 2013; no general exclusion applied to standard business income earned by sole proprietors.
- Assuming a refund is still available — The refund window for most 2013 returns has expired. Filing now satisfies your compliance obligation but will not generate a refund in most cases.
- Missing or incorrect Social Security numbers — An incorrect or absent SSN on Schedule C or Form 1040 will cause processing delays, IRS notices, and potential rejection of your 2013 return.
- Unsigned return — A 2013 paper return without your signature is not considered filed by the IRS, meaning penalties and interest continue accruing as if nothing was submitted.
- Missing attachments — Schedule C must be attached to Form 1040, and Form 4562 must be included if you claimed depreciation or Section 179 deductions on 2013 business assets.
What is IRS Schedule C (Form 1040) (2013) used for?
Schedule C is used by sole proprietors and certain disregarded single-member LLCs to report business income and expenses. If the LLC elected corporate treatment, Schedule C is not used. Schedule SE is filed only when required — generally when net self-employment earnings are $400 or more.
Can I still file a 2013 tax return?
Yes, you can still file a 2013 federal return using Schedule C — the IRS accepts prior-year paper returns. The refund deadline has passed for most filers, and the failure-to-file penalty has generally maxed out, but failure-to-pay penalties and interest may continue until the balance is paid.
What is the difference between Schedule C and Schedule C-EZ for 2013?
Schedule C-EZ was allowed only if you met all conditions: $5,000 or less in expenses, cash method, no inventory, no net loss, no employees, no home-office deduction, one business only, no prior-year unallowed passive losses, and no Form 4562 requirement. Car and truck expenses could still be claimed if otherwise eligible.
How does Schedule C affect self-employment taxes for 2013?
For 2013, Schedule SE was required if net self-employment earnings reached $400 or more. The Social Security portion applied up to $113,700, Medicare at 2.9% applied to all net earnings, and a 0.9% additional Medicare tax could apply above certain thresholds.
Do I need an EIN to file Schedule C for 2013?
Most sole proprietors filed Schedule C using their Social Security number alone. An employer identification number was required in 2013 only if you had employees, operated a pension plan, or were otherwise required by IRS rules to obtain one for your specific business structure.
What business expenses were deductible on the 2013 Schedule C?
Ordinary and necessary business expenses deductible in 2013 included advertising, car and truck expenses, legal and professional services, office expenses, rent, utilities, wages paid to employees, supplies, and meal expenses subject to the 50% limitation. Each expense category required documentation to support deductibility.
What if my Schedule C shows a loss for 2013?
A net loss on your 2013 Schedule C can generally offset other Form 1040 income, subject to passive activity and material participation rules. For a 2013 net operating loss, the general rule was a 2-year carryback and up to a 20-year carryforward, unless you elected to waive the carryback.
Can spouses file two Schedule Cs for the same business in 2013?
Spouses could elect qualified joint venture treatment only if they were the only members of the jointly owned and operated business, both materially participated, and they filed a joint return. Each spouse then files a separate Schedule C (or C-EZ, if eligible) and a separate Schedule SE.
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