Business income and expenses from a sole proprietorship (or single-member LLC).
See https://www.irs.gov/forms-pubs/about-schedule-c-form-1040
Use Schedule C (Form 1040) to report income or loss from a business you operated or a profession you practiced as a sole proprietor. An activity qualifies as a business if:
- Your primary purpose for engaging in the activity is for income or profit.
- You are involved in the activity with continuity and regularity.
