Other Schedules and Forms You May Have To File

Schedule A (Form 1040) to deduct interest, taxes, and casualty losses not related to your business.

Schedule E (Form 1040) to report rental real estate and royalty income or (loss) that is not subject to self-employment tax.

Schedule F (Form 1040) to report profit or (loss) from farming.

Schedule J (Form 1040) to figure your tax by averaging your farming or fishing income over the previous 3 years. Doing so may reduce your tax.

Schedule SE (Form 1040) to pay self-employment tax on income from any trade or business.

Form 461 to report an excess business loss.

Form 3800 to claim any of the general business credits.

Form 4562 to claim depreciation and amortization on assets placed in service in 2025, to claim amortization that began in 2025, to make an election under section 179 to expense certain property, or to report information on listed property.

Form 4684 to report a casualty or theft gain or (loss) involving property used in your trade or business or income-producing property.

Form 4797 to report sales, exchanges, and involuntary conversions (not from a casualty or theft) of trade or business property.

Form 6198 to apply a limitation to your loss if you have a business loss and you have amounts invested in the business for which you are not at risk.

Form 6252 to report income from an installment agreement.

Form 7205 to claim the IRC 179D deduction for qualifying energy efficient commercial building expenses.

Form 8582 to apply a limitation to your loss from passive activities.

Form 8594 to report certain purchases or sales of groups of assets that constitute a trade or business.

Form 8824 to report like-kind exchanges.

Form 8829 to claim actual expenses for business use of your home.

Form 8936 to claim the commercial clean vehicle credit.

Form 8960 to pay Net Investment Income Tax on certain income generally from your passive activities.

Form 8990 to determine whether your business interest deduction is limited.

Form 8995 or 8995-A to claim a deduction for qualified business income.

Single-member limited liability company (LLC).

Generally, a single-member domestic LLC is not treated as a separate entity for federal income tax purposes. If you are the sole member of a domestic LLC, file Schedule C (or Schedule E or F, if applicable) unless you have elected to treat the domestic LLC as a corporation. See Form 8832 for details on making this election and for information about the tax treatment of a foreign LLC.

Single-member LLCs with employees.

A single-member LLC must file employment tax returns using the LLC’s name and employer identification number (EIN) rather than the owner’s name and EIN, even if the LLC is not treated as a separate entity for federal income tax purposes.

Heavy highway vehicle use tax.

If you use certain highway trucks, truck-trailers, tractor-trailers, or buses in your trade or business, you may have to pay a federal highway motor vehicle use tax. See the Instructions for Form 2290 to find out if you must pay this tax and go to IRS.gov/Trucker for the most recent developments.

Information returns.

You may have to file information returns for wages paid to employees, and certain payments of fees and other nonemployee compensation, interest, rents, royalties, real estate transactions, annuities, and pensions. See Line I , later, and IRS.gov/Form1099 for details and other payments that may require you to file a Form 1099.

If you received cash of more than $10,000 in one or more related transactions in your trade or business, you may have to file Form 8300. For details, see the Instructions for Form 8300 and IRS.gov/Pub1544 . See also the IRS Form 8300 Reference Guide, available at IRS.gov/businesses/small-businesses-self-employed/irs-form-8300-reference-guide .

E-filing Forms 1099.

The Taxpayer First Act of 2019 authorized the Department of the Treasury and the IRS to issue regulations that reduce the 250-return e-file threshold. Treasury Decision 9972, published February 23, 2023, lowered the e-file threshold to 10 (calculated by aggregating all information returns) effective for information returns required to be filed after 2023. Go to IRS.gov/filing/e-file-information-returns for e-file options.