The due date for IRS Schedule C is tied to the due date of the individual income tax return. Because Schedule C is filed together with Form 1040, it follows the same annual filing deadline rather than having a separate due date.
How the Schedule C Due Date Is Determined
Schedule C does not have an independent filing deadline. It is completed and submitted as part of Form 1040, so the due date for Schedule C aligns with the individual income tax filing deadline for the year.
Extensions and Schedule C
When an extension of time to file Form 1040 is granted, the extension also applies to Schedule C because the form is included with the return. This means the Schedule C filing timeline follows the same extension framework as the main return.
Relationship to Other Schedule C Requirements
The filing deadline affects when Schedule C information is finalized and integrated into the individual return. How Schedule C fits into Form 1040 is explained in How Schedule C Relates to Form 1040.
After Filing Schedule C
Once Schedule C is filed with the return, the reported profit or loss may affect additional schedules, including self-employment tax reporting. This process is explained in Schedule C and Schedule SE.
Related Guidance and Reference
An overview of who must file Schedule C is available in Who Needs to File IRS Schedule C. A general introduction to the form is provided in IRS Schedule C Overview, and the official filing deadlines and instructions issued by the Internal Revenue Service are available in the reference entry at IRS Form 1040 Schedule C.