1994 Form 1040 (Schedule C) MM1040svc F1040sc
User Manual: MM1040svc
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INSTRUCTIONS TO PRINTERS
SCHEDULE C (FORM 1040), PAGE 1 of 2
MARGINS: TOP 13 mm (1⁄2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 203 mm (8") 3 279 mm (11")
PERFORATE: (NONE)
OMB No. 1545-0074
SCHEDULE C
(Form 1040) Profit or Loss From Business
(Sole Proprietorship)
©Partnerships, joint ventures, etc., must file Form 1065.
Department of the Treasury
Internal Revenue Service Attachment
Sequence No. 09
©Attach to Form 1040 or Form 1041. ©See Instructions for Schedule C (Form 1040).
Name of proprietor Social security number (SSN)
APrincipal business or profession, including product or service (see page C-1) BEnter principal business code
(see page C-6)
©
DEmployer ID number (EIN), if any
Business name. If no separate business name, leave blank.C
Accounting method:
E
F
Method(s) used to
value closing inventory: (1) Cost (2) Other (attach
explanation) Does not apply (if
checked, skip line H) Yes No
Was there any change in determining quantities, costs, or valuations between opening and closing inventory? If “Yes,” attach
explanation
G
H
Did you “materially participate” in the operation of this business during 1994? If “No,” see page C-2 for limit on losses
IIf you started or acquired this business during 1994, check here ©
JIncome
Gross receipts or sales. Caution: If this income was reported to you on Form W-2 and the “Statutory
employee” box on that form was checked, see page C-2 and check here ©
11
2
2Returns and allowances 3
3Subtract line 2 from line 1 4
4Cost of goods sold (from line 40 on page 2) 5
Gross profit. Subtract line 4 from line 3
56
Other income, including Federal and state gasoline or fuel tax credit or refund (see page C-2)
6
7Gross income. Add lines 5 and 6 ©7
Expenses. Enter expenses for business use of your home only on line 30.
8
21
Repairs and maintenance
21
Advertising
8
22
Supplies (not included in Part III)
22
Bad debts from sales or
services (see page C-3)
9
23
9
Taxes and licenses
23
10
Travel, meals, and entertainment:24
Car and truck expenses
(see page C-3)
10
24a
11
Travel
a
Commissions and fees
11 12
Depletion
12
Meals and en-
tertainment
b
Depreciation and section 179
expense deduction (not included
in Part III) (see page C-3)
13
Enter 50% of
line 24b subject
to limitations
(see page C-4)
c
13
14 Employee benefit programs
(other than on line 19)
24d
14
Subtract line 24c from line 24b
d25
15
Utilities
25
Insurance (other than health)
15
26
Wages (less employment credits)
26
Interest:16 16a
Mortgage (paid to banks, etc.)
a
Other expenses (from line 46 on
page 2)
27
16b
Other
b
17
Legal and professional
services
17
18
Office expense
18
19
Pension and profit-sharing plans
19 Rent or lease (see page C-4):20 20a
Vehicles, machinery, and equipment
a
bOther business property 20b
Total expenses before expenses for business use of home. Add lines 8 through 27 in columns ©
28 28
31
31
All investment is at risk.32a
32
Some investment is not
at risk.
32b
Schedule C (Form 1040) 1994For Paperwork Reduction Act Notice, see Form 1040 instructions.
(1) Cash (2) Accrual (3) Other (specify) ©
Business address (including suite or room no.) ©
City, town or post office, state, and ZIP code
Cat. No. 11334P
29
30 Tentative profit (loss). Subtract line 28 from line 7
Expenses for business use of your home. Attach Form 8829
29
30
Lower of cost
or market (3) (4)
%
Part I
Part II
27
Net profit or (loss). Subtract line 30 from line 29.
●If a profit, enter on Form 1040, line 12, and ALSO on Schedule SE, line 2 (statutory employees,
see page C-5). Estates and trusts, enter on Form 1041, line 3.
●If a loss, you MUST go on to line 32.
If you have a loss, check the box that describes your investment in this activity (see page C-5).
●If you checked 32a, enter the loss on Form 1040, line 12, and ALSO on Schedule SE, line 2
(statutory employees, see page C-5). Estates and trusts, enter on Form 1041, line 3.
●If you checked 32b, you MUST attach Form 6198.
%
3
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INSTRUCTIONS TO PRINTERS
SCHEDULE C (FORM 1040), PAGE 2 of 2
MARGINS: TOP 13 mm (1⁄2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 203 mm (8") 3 279 mm (11")
PERFORATE: (NONE)
Page 2Schedule C (Form 1040) 1994
Cost of Goods Sold (see page C-5)
33
Inventory at beginning of year. If different from last year’s closing inventory, attach explanation
33
34
Purchases less cost of items withdrawn for personal use34
35
Cost of labor. Do not include salary paid to yourself 35
36
Materials and supplies36
37
Other costs
37
38
Add lines 33 through 3738
39
Inventory at end of year
39
Cost of goods sold. Subtract line 39 from line 38. Enter the result here and on page 1, line 440 40
Part IV
Part III
Information on Your Vehicle. Complete this part ONLY if you are claiming car or truck expenses on
line 10 and are not required to file Form 4562 for this business. See the instructions for line 13 on page
C-3 to find out if you must file.
41 When did you place your vehicle in service for business purposes? (month, day, year) ©.
42 Of the total number of miles you drove your vehicle during 1994, enter the number of miles you used your vehicle for:
aBusiness bCommuting cOther
43 Do you (or your spouse) have another vehicle available for personal use?
44 Was your vehicle available for use during off-duty hours?
45a Do you have evidence to support your deduction?
bIf “Yes,” is the evidence written?
Yes No
Other Expenses. List below business expenses not included on lines 8–26 or line 30.
46 Total other expenses. Enter here and on page 1, line 27
/ /
Yes No
Yes No
Yes No
46
Part V
3
I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING
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