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Business bad debts:   Where to deduct

Where To Deduct

Use the following table to find where to deduct your business bad debts.
 
Table 11–2. Where To Deduct a Bad Debt
IF you are a... THEN deduct your bad
debt on...
Sole Proprietor Line 9 of Schedule C
 (Form 1040)
Farmer Line 34 of Schedule F
 (Form 1040)
Corporation Line 15 of Form 1120
  Line 15 of Form 1120–A
  Line 10 of Form 1120S
Partnership Line 12 of Form 1065

Previous Page: 535-Business Bad Debts-Recovery
Next Page: 535-Electric and Clean-Fuel Vehicles
Use   to find additional instances of index items.


Master Index | List of Publications | List of Acronyms