DBA refers to Doing Business as. For example, Jeff Jones is DBA Mr. Popcorn King which operates popcorn kiosks. Jeff may also get a 1099-Misc as an independent contractor for the pizza delivery service he provides to the local Pizza King restaurant. Each business activity needs its own Schedule C to report the income and expenses associated with each business. This is because some expense deductions are limited to taxable income and are carried forward until taxable income is earned. Ex: Section 179 Depreciation Deduction of the full amount of the new poppers is limited to the taxable income of the Popcorn King business, and cannot be deducted against the additional net income of the delivery service.