# Schedule C (US)

> Form 1040 attachment where US sole proprietors report deductible expense including vehicle.

**URL:** https://quilometragem.com/glossary/schedule-c

**Summary:** Form 1040 attachment where US sole proprietors report deductible expense including vehicle.

- Schedule C is the IRS Form 1040 attachment where sole proprietors report business income and expense.
- Vehicle expense goes on Line 9 (Car and truck expenses).
- The taxpayer picks either the IRS standard rate (US$ 0.67/mile in 2025) or the actual expense method.
- The choice is locked for the vehicle's life in many cases.

Schedule C is the IRS Form 1040 attachment where sole proprietors report business income and expense. Vehicle expense goes on Line 9 (Car and truck expenses). The taxpayer picks either the IRS standard rate (US$ 0.67/mile in 2025) or the actual expense method. The choice is locked for the vehicle's life in many cases. Required substantiation: log with date, miles, business purpose, origin, and destination.