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Form 11652: Questionnaire and Supporting Documentation Form 1040 Schedule C (Profit or Loss from Business)
IRS Form 11652 is a Questionnaire and Supporting Documentation Form for 1040 Schedule C (Profit or Loss from Business) that lists the records needed to prove business income and expenses for filers.
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IRS Form 11652 - Questionnaire and Supporting Documentation Form 1040 Schedule C (Profit or Loss from Business)
IRS Form 11652 is a Questionnaire and Supporting Documentation Form for 1040 Schedule C (Profit or Loss from Business) that lists the records needed to prove business income and expenses for filers.
Risk Radar
Scan points- 1Failure to complete ALL parts of this questionnaire can delay your tax examination!
- 2Filing without providing a description of the business (Question 1).
- 3Not submitting proof of payment for advertising if applicable (Question 3).
- 4Failing to check boxes for records supporting reported business income (Question 6).
- 5Omitting copies of receipts received from suppliers for expenses (Expense section).
Plain English
This form helps taxpayers organize all the proof required by the IRS to correctly calculate their profit or loss from self-employment. By completing Form 11652, the filer confirms what financial records support the income and expenses they reported on Schedule C of Form 1040.
Submission Date
- Filing date: 2023-02-10 22:10:15
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you need to list types of records required to prove your income and expenses for filing Schedule C (Profit or Loss from Business).
- Do not use Form 11652 when all necessary documentation is already perfectly organized and ready without needing a formal checklist.
- Check Form 1040 Schedule C instead when you are completing the main tax form that reports the profit or loss itself.
Form selector
Use this form or another form?
Filing business income from an S corporation (Form 1120-S)
The questionnaire helps list records needed to support the Schedule C figures reported on other forms.
✓ Check before you continue
Operating a sole proprietorship without specific bank/credit card statements
You must still use Form 11652 to list required supporting documents, such as invoices or logbooks.
✓ Check before you continue
Reporting income from rental activities separately on Schedule E (Form 1040)
While this form is for Schedule C, it serves as the checklist for other business documentation needs.
✓ Check before you continue
Deadline or filing window
The source does not specify a filing deadline date or period for Form 11652. However, the form must be returned along with copies of supporting documents needed to prove Schedule C income and expenses.
Checklist
What you need before filling it out
Business Description
Type of work, product sold, service provided, hours of operation, where business is conducted, etc. · Line 1
Proof of Advertisement Payment
Copies of receipts or other proof of payment for advertising expenses · Line 3
Income Support Records (Non-1099)
Copies of records supporting business income not included on a Form 1099 · Line 6
Expense Support Records
Copies of records supporting the reported business expenses · Line 7
Bank/Credit Card Statements (Income)
Business income highlighted on statements · Checkbox section above Line 6
Rental Contracts
Copies of rental contracts for business expenses · Checkbox section above Line 7
Before you submit
- 1Ensure the Business address and Year business started are filled out.
- 2Confirm a description of your business is provided on Line 1.
- 3Verify that you have answered every question on the questionnaire, not just checked boxes.
- 4Check all applicable boxes under 'Business/Personal bank account statements with business income highlighted'.
- 5Ensure copies of records supporting reported business expenses are attached (Line 7).
- 6Confirm whether you filed state or local sales tax returns for the year and provide copies if 'Yes' is checked.
- 7Check all applicable boxes under 'Invoices/Receipts received from suppliers for goods and services purchased'.
How to file this form
- 1Complete Form 11652 by filling in your business identification details, including Name, SSN, Business address, and Year business started.
- 2Answer all questions on the questionnaire (Lines 1 through 7) and check every applicable box to detail the required documentation.
- 3Gather and attach copies of all supporting documents mentioned, such as receipts for advertising or rental contracts.
- 4Return the completed Form 11652 along with the supporting documentation to the IRS.
Known limitations
- 1The questionnaire lists types of records needed to prove Schedule C income and expenses, but it does not list every single required document.
- 2Failure to complete all parts of Form 11652 and submit supporting documentation can delay the examination of the return and final determination of tax liability.
- 3The references for checking boxes on Form 11652 are illustrative and do not constitute government endorsement of any private product, service, entity, or enterprise.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 1-2021, dated January 2021. The source does not point to a specific 'latest information' page, but it provides the Catalog Number (25988D) and URL for verification.
What changed or needs a fresh check
- Edition date — confirm the revision reads January 2021.
- Catalog Number — confirm the number reads 25988D.
- Mailing address — Not stated in the official source
- Signature — confirm signature space is present (implied by document return requirement)
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 11652 when filing.
- 2Retain copies of all supporting documents submitted with Form 11652.
- 3Confirm that all questions on Form 11652 have been answered before returning the questionnaire and documentation.
- 4If an examination is delayed due to missing information, a final determination of tax liability may be subject to delay.
Sources
- SRCForm 11652's purpose is to list the types of records needed to prove Schedule C income and expenses (Instructions p.1).
- SRCThe form requires filers to answer every question on Form 11652 along with copies of supporting documents (Instructions p.1).
- SRCRequired information includes Name, Social Security Number, Business address, Year business started, Telephone Number, and Business website (if applicable) (Instructions p.1).
- SRCQuestion 4 asks if the filer filed state or local sales tax returns for the year, with options Yes (provide copies), No, or Not applicable (Instructions p.1).
- SRCSection 7 requires providing copies of records to support the business expenses reported (Instructions p.1).
- SRCIRS Publication 334 and Publication 583 are mentioned as resources for more information on Form 11652 (Instructions p.1).
Common confusion points
What should I do if my business does not use a specific type of record (e.g., Logbooks)?
The form asks you to check all applicable boxes for income and expenses; only select what applies to your operation.
→ Check the box next to the item that accurately describes your record-keeping.
Do I need to submit receipts even if my business is conducted entirely online?
Yes, supporting documents are required for both income and expenses regardless of where the business is conducted.
→ Review questions 3 (advertising proof) and sections 7 (expense support) carefully.
If I received Forms 1099-MISC or 1099-NEC, do I still need to provide records from other sources?
Yes; Question 6 requires providing copies of records to support any income not included on a Form 1099.
→ If you checked 'Yes' for Question 5, ensure the supporting documents cover all income streams.
What is the difference between an expense receipt and a bank statement with expenses highlighted?
A receipt/statement proves a single transaction or period of spending; the other provides a broader view of transactions.
→ Check both boxes if they accurately reflect your record-keeping for business expenses.
Does 'Other' mean I don't have any records to submit for that category?
No, 'Other' means you have records that do not fit neatly into the listed categories (e.g., a specific type of ledger).
→ If you select 'Other,' be prepared to provide documentation for that item.
Where can I find more detailed instructions on how to fill out Form 11652?
IRS Publication 334, Tax Guide for Small Business, and Publication 583, Starting a Business and Keeping Records contain additional guidance.
→ Look up the specific publications mentioned in the source excerpt.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- IRS Publication 583, Starting a Business and Keeping Records — This publication provides context on record keeping required by Form 11652.
Questions about IRS Form 11652
What is IRS Form 11652 used for?
This form helps taxpayers organize all the proof required by the IRS to correctly calculate their profit or loss from self-employment. By completing Form 11652, the filer confirms what financial records support the income and expenses they reported on Schedule C of Form 1040.
Who must file IRS Form 11652?
The form is used by individuals who have business income and expenses that must be reported on their Form 1040 Schedule C. The questionnaire lists the types of records these filers need to send in with their return.
What information does IRS Form 11652 require?
Form 11652 collects identifying information such as the filer's Name, Social Security Number, and Business address. It also requires documentation regarding business income (e.g., receipts issued to customers) and business expenses (e.g., rental contracts).
When is IRS Form 11652 due?
The source does not state a specific filing deadline date or period for Form 11652 itself. The form must be returned along with the supporting documentation required for the return.
Where do I file IRS Form 11652?
The source does not specify a location to send the form, but it directs readers to submit the questionnaire along with copies of their supporting documents. Additional information can be found on www.irs.gov/forms.
How do I complete IRS Form 11652?
First, the filer completes the identifying information (Name, SSN, Address, etc.) on Form 11652. Next, they answer questions about their business and check all applicable boxes for both income and expense records. Finally, the filer must return the questionnaire along with copies of these supporting documents.
What happens if IRS Form 11652 is filed incorrectly?
Failure to complete all parts of Form 11652 and submit the required supporting documentation can delay the examination of the return and the final determination of the taxpayer's tax liability.
What should I do if my business does not use a specific type of record (e.g., Logbooks)?
The form asks you to check all applicable boxes for income and expenses; only select what applies to your operation. Check the box next to the item that accurately describes your record-keeping.
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