TY2025 · historical course draft

Schedule C and Small Business Return Preparation

A guided, practice-first course for preparing and reviewing sole-proprietor returns. Learners work from synthetic business records through Schedule C, Schedule SE, related forms, corrections, client explanation, and lawful prospective planning.

This TY2025 draft is not a current TY2026 offering. Enrollment and IRS CE credit are unavailable. Lessons, answer keys, practice-return documents, and downloads remain private.

Looking for TY2026?

Review the separate Schedule C Mastery TY2026 course draft and its availability. The editions have different scopes and do not transfer enrollment or completion automatically.

View Schedule C Mastery TY2026

Public topic outline

Module 1

Business and entity classification

Module 2

Books, records, and accounting methods

Module 3

Gross receipts and Forms 1099 reconciliation

Module 4

Inventory and cost of goods sold

Module 5

Ordinary, necessary, capital, and personal costs

Module 6

Vehicle, travel, meals, and strict substantiation

Module 7

Business use of home

Module 8

Assets, depreciation, bonus, and section 179

Module 9

Workers, payroll, and information returns

Module 10

Schedule SE and self-employment tax

Module 11

Loss and activity limitations

Module 12

Review, client explanation, and prospective planning

How learners practice

Guided demonstrations, worked calculations, document sorting, branching interviews, error hunts, retrieval practice, spaced review, teach-back prompts, targeted remediation, and seven planned synthetic practice-return files. The complete packet set is not yet available to learners. No real taxpayer data is permitted.