The Tax Guide for Small Business provides general information about income, expenses, and tax credits that apply to self-employed individuals or contractors treated as employees – referred to as statutory employees. This publication may help individuals who use Schedule C or C-EZ when filing their federal income tax return.

2. Claiming Business Expenses

Business expenses are usually deductible if a business operates to make a profit. Publication 535 discusses common expenses, explains what is and is not deductible, and the general rules for claiming business expenses.

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