ITIN SCHEDULE C – SMALL BUSINESS TAXES

📄 1. ITIN SCHEDULE C

INCOME & EXPENSE AFFIDAVIT

Taxpayer Name: __________________________
ITIN: __________________________
Business Name (if any): __________________________
Type of Business Activity: __________________________
Tax Year: __________________________


BUSINESS INCOME

I declare that my total gross income from my self-employed business for the tax year listed above was:

💰 $________________________

I understand that this amount includes:

  • Cash payments
  • Checks
  • Electronic payments (Zelle, CashApp, Venmo, etc.)
  • 1099-NEC or 1099-K income
  • Any other compensation received for services

BUSINESS EXPENSES

Due to lack of complete records, the following expenses are reasonable estimates based on my business operations:

Expense CategoryEstimated Amount
Supplies$______________
Equipment$______________
Advertising$______________
Insurance$______________
Rent/Lease$______________
Utilities$______________
Phone/Internet$______________
Repairs/Maintenance$______________
Other: __________$______________

DECLARATION

I certify that the income and expense information provided above is true, correct, and complete to the best of my knowledge.

I understand that my tax return will be prepared based on the information I have provided and that I am responsible for maintaining any supporting documentation.

Taxpayer Signature: __________________________
Date: __________________________


📊 2. INCOME RECONSTRUCTION WORKSHEET

How was income determined?

☐ 1099 Forms
☐ Bank Deposits
☐ Cash Payment Log
☐ Invoices
☐ Client Statements
☐ Verbal Estimate
☐ Prior Year Comparison
☐ Industry Standard
☐ Other: __________________


Reconstruction Method Used:




Estimated Annual Gross Receipts:

💰 $________________________

Prepared By: __________________________
Date: __________________________


📝 3. BUSINESS ACTIVITY STATEMENT

Describe the services provided in your business:




How often do you work?

☐ Full-Time
☐ Part-Time
☐ Seasonal

Where do you operate your business?

☐ From Home
☐ At Client Location
☐ Online
☐ Office/Shop


Did you keep records of the following?

Record TypeYesNo
Receipts
Mileage Log
Bank Statements
Expense Ledger

IMPORTANT NOTICE:

Certain expenses such as mileage, meals, travel, and home office require documentation under IRS rules and may not be estimated.


Taxpayer Signature: __________________________
Date: __________________________


✅ Use These When:

  • Filing ITIN returns
  • Cash businesses
  • No bookkeeping
  • No receipts
  • First-time filers
  • Amended returns with missing docs

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