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 |
|