If you are the sole owner of a business or operate as an independent contractor, you will need to file a Schedule C to report income or loss from your business activities.
The IRS does provide a simplified version of Schedule C, known as Schedule C-EZ, that can be used by some sole proprietors, primarily those who work as independent contractors for one or more larger businesses.
If you have $400 or more of business income over and above your expenses, you need to file a Schedule C or C-EZ, and a Schedule SE to pay self-employment tax, even if you would not otherwise have enough income to be required to file a tax return.
The file is in Adobe Portable Document Format (.pdf), and you will need the free Acrobat Reader to view and print the files.
Can You Use Form C-EZ?