The focus of this course is on Schedule C of Form 1040 (sole proprietorship tax returns). It addresses the special issues and concerns for all Schedule C filers. As the “freelance economy” grows, the number of individuals filing Schedule Cs will also grow. It has been estimated that there are now about 30.2 million “independent workers” age 21 and older, and that the total will grow about 25% to 38 million by 2020. Upon completing this course, participants will be able to: Identity which taxpayer has to file Schedule C Explain how the home office deduction rules operate with respect to Schedule C Discuss ancillary tax issues facing Schedule C filers