What Are Unincorporated Businesses?

  1. Sole proprietorships – Schedule C, Federal Form 1040
  2. Rental properties - Schedule E, Federal Form 1040
  3. Partnerships, Joint Ventures and other type associations (These businesses
    file their own returns using Form BR-25; however, you must report your share
    of their city taxable income on your individual return if you are a partner.)
  4. Farm Net Income - Schedule F, Federal Form 1040

NOTE: This list is intended for reference purposes only. It may not be all inclusive
and is subject to revision without notice.