Schedule C-EZ Status
Schedule C-EZ (Net Profit From Business) was discontinued by the IRS starting with tax year 2019. It is no longer available for any current tax filings.
What You Should Use Instead
You must use Schedule C (Form 1040) to report your self-employment income and expenses, even if your business is simple.
Why It Was Removed
The IRS eliminated Schedule C-EZ to:
- Simplify filing into a single standard form (Schedule C)
- Allow better reporting of expenses and deductions
- Reduce confusion between two similar forms
When You Would Have Qualified (For Context Only)
Previously, Schedule C-EZ could be used if:
- Business expenses were $5,000 or less
- No inventory
- No employees
- No depreciation or home office deduction
- Cash method accounting
Even if you meet all these conditions today, you still must file Schedule C.
Bottom Line
- Schedule C-EZ → No longer allowed
- Use Schedule C (Form 1040) for all self-employment income
Source:
Schedule C Instructions (2025)
Disclaimer: Always verify details with the current IRS Form and Instructions, as well as your state’s Department of Revenue. Tax rules may vary by jurisdiction and individual circumstances.