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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 that gathers the records needed to substantiate Schedule C profit or loss for a business. Taxpayers filing Schedule C complete it and attach supporting documents.
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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 that gathers the records needed to substantiate Schedule C profit or loss for a business. Taxpayers filing Schedule C complete it and attach supporting documents.
Risk Radar
Scan points- 1Leaving any questionnaire section blank can delay the IRS’s examination of your return.
- 2Failing to provide the required description of your business activity in Item 1, such as type of work, products sold, or hours of operation.
- 3Not attaching a copy of your business license or permit in Item 2 when the questionnaire asks for it, even if you think it is optional.
- 4Leaving out receipts or proof of payment for any advertising expenses in Item 3, which the form requires when you pay for advertising.
- 5Answering ‘No’ to the state or local sales‑tax return question in Item 4 without attaching copies when you actually filed, or leaving the response blank.
Plain English
Form 11652 asks you to list and attach the records that prove the income and expenses shown on your Schedule C. You provide details about your business, licenses, advertising, tax filings, and any 1099 forms you received. The IRS uses the questionnaire to verify the numbers on your return.
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 are filing Form 1040 Schedule C and need to provide the IRS with records that prove your business income and expenses.
- Do not use it when you are not filing Schedule C or have no business income or expenses to report.
- Check Form 1099‑NEC instead when you need to report non‑employee compensation rather than using this questionnaire.
Form selector
Use this form or another form?
Receiving non‑employee compensation reported on a 1099‑NEC
The questionnaire asks for copies of 1099‑NEC, but the original filing is on Schedule C
✓ Confirm you have the 1099‑NEC copy before proceeding
Reporting miscellaneous income not covered by a 1099
The questionnaire requests copies of Form 1099‑MISC to support income
✓ Verify the 1099‑MISC is attached before continuing
Filing the underlying individual income return
Schedule C attaches to Form 1040, and the questionnaire supports that return
✓ Ensure Form 1040 is ready for attachment
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Business license or permit
Copy of license or permit · Business records
Advertisement receipts
Receipts or proof of payment for ads · Accounting records
State or local sales tax returns
Copies of sales tax returns · State tax agency
1099‑MISC/NEC/K forms
Copies of received 1099 forms · IRS or payer documents
Bank/account statements with income highlighted
Bank statements showing business deposits · Bank records
Before you submit
- 1Enter your name and Social Security Number.
- 2Provide your business address and year the business started.
- 3Describe your business type, products, services, hours, and location.
- 4Attach a copy of your business license or permit if applicable.
- 5Include receipts or proof of payment for any advertisements you paid for.
- 6Attach copies of state or local sales tax returns if you filed them.
- 7Attach copies of any Forms 1099‑MISC, 1099‑NEC, or 1099‑K you received.
- 8Provide copies of records supporting business income not reported on a 1099.
- 9Check the boxes that apply to the income records you are providing.
- 10Check the boxes that apply to the expense records you are providing.
- 11Sign and date the questionnaire.
- 12Make a copy of the completed questionnaire and attachments for your records.
How to file this form
- 1Complete the questionnaire with accurate business details.
- 2Gather and attach all required supporting documents.
- 3Sign and date the questionnaire.
- 4Mail the questionnaire and attachments to the IRS address indicated on the form.
- 5Retain the mailing receipt as proof of filing.
Known limitations
- 1The questionnaire does not list any filing fee; the official source explicitly states fee — not stated in the official source.
- 2No mailing address appears in the source; you must verify the correct IRS submission location on the agency’s website before sending.
- 3Signature requirements are absent from the source; confirm whether a signed declaration is needed by checking the latest Form 11652 instructions.
- 4Edition reads Rev. 1‑2021 (January 2021); consider that tax forms often update annually, so re‑check for newer revisions before filing.
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.
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Fillable formOpen in Editor->Form 11652 is the January 2021 revision (Rev. 1‑2021). The source does not indicate a later version or describe any changes.
What changed or needs a fresh check
- Edition date — confirm the revision reads Rev. 1‑2021 (January 2021)
- Fee — not stated in the official source
- Mailing address — not stated in the official source
- Signature — not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain a complete copy of the filled questionnaire and all attachments for your records in case the IRS requests further information.
- 2Confirm that every required supporting document—licenses, advertising receipts, sales‑tax filings, 1099 forms, income and expense records—is attached before mailing.
- 3Check the top of the form to ensure the revision date still reads Rev. 1‑2021 (January 2021); newer versions may alter required attachments.
- 4If any section is incomplete, anticipate possible examination delays and be prepared to supply missing information when the IRS contacts you.
Sources
- SRCForm p.1 — Catalog Number 25988D www.irs.gov Form 11652 (Rev. 1-2021) identifies the form as 'Questionnaire and Supporting Documentation Form 1040 Schedule C (Profit or Loss from Business)'.
- SRCForm p.1 — The questionnaire lists the types of records you need to send to prove Schedule C income and expenses.
- SRCForm p.1 — The law requires you to keep adequate records to complete your Schedule C.
- SRCForm p.1 — The form instructs to review each line of the questionnaire and answer every question.
- SRCForm p.1 — Return the questionnaire along with copies of your supporting documents; failure to complete all parts can delay examination of your return and final tax liability determination.
- SRCForm p.1 — Required fields include Name, Social Security Number, Business address, Year business started, Telephone Number, and Business website (if applicable).
- SRCForm p.1 — The form requests a description of your business, a copy of your business license or permit if applicable, and details on how you advertise, with receipts if you pay for advertisement.
- SRCForm p.1 — Information about Schedule C is referenced in IRS Publication 334 and Publication 583, available at www.irs.gov/forms or by calling 800-829-3676.
Common confusion points
Do I need to list my business website?
The questionnaire includes a field for Business website (if applicable)
→ Enter the URL if you have a website, otherwise leave the field blank.
What records prove my advertising expenses?
The questionnaire asks for copies of receipts or other proof of payment for advertisement
→ Attach receipts for any paid advertising.
Do I have to submit state sales tax returns?
Question 4 asks if you filed state or local sales tax returns and requests copies if Yes
→ Provide copies of filed sales tax returns when the answer is Yes.
Do I need to include 1099 forms?
Question 5 asks if you received Forms 1099-MISC, 1099-NEC or 1099-K and requests copies if Yes
→ Attach copies of any received 1099 forms.
Which bank records should I highlight?
The questionnaire lists Business/Personal bank account statements with business income highlighted as a required document
→ Highlight business income in the bank statements before attaching.
What expense records are required?
The questionnaire lists several expense record types such as invoices/receipts from suppliers, rental contracts, insurance contracts, electronic payment records with expenses highlighted, mileage log, and bank/credit card statements with expenses highlighted
→ Provide copies of the applicable expense records and highlight the expense amounts.
Workflow map
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Questions about IRS Form 11652
What is IRS Form 11652 used for?
Form 11652 asks you to list and attach the records that prove the income and expenses shown on your Schedule C. You provide details about your business, licenses, advertising, tax filings, and any 1099 forms you received. The IRS uses the questionnaire to verify the numbers on your return.
What information does IRS Form 11652 require?
The form collects the business description, license copy, advertising method and proof of payment, state or local sales‑tax filing status, receipt of 1099‑MISC/NEC/K forms, and copies of records supporting both income and expenses.
How do I complete IRS Form 11652?
Enter your name, Social Security Number, business address, year the business started, telephone number, and website (if any). Answer Items 1 through 7, attaching the requested copies of licenses, advertising receipts, sales‑tax returns, 1099 forms, income records, and expense records. Check the applicable boxes for the types of supporting documents you are providing. Return the completed questionnaire with all attachments to the IRS.
What happens if IRS Form 11652 is filed incorrectly?
If any part of the questionnaire is incomplete, the IRS may delay examination of the return and the final determination of tax liability.
Do I need to list my business website?
The questionnaire includes a field for Business website (if applicable) Enter the URL if you have a website, otherwise leave the field blank.
What records prove my advertising expenses?
The questionnaire asks for copies of receipts or other proof of payment for advertisement Attach receipts for any paid advertising.
Do I have to submit state sales tax returns?
Question 4 asks if you filed state or local sales tax returns and requests copies if Yes Provide copies of filed sales tax returns when the answer is Yes.
Do I need to include 1099 forms?
Question 5 asks if you received Forms 1099-MISC, 1099-NEC or 1099-K and requests copies if Yes Attach copies of any received 1099 forms.
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