I understood your previous point.  All I was trying to convey is that the underlying relationship is an employer/employee one.  It's a quirk of the tax code that has outside sales positions reported as statutory employees.  It is not a "typical" Sch C situation in which the taxpayer "owns and operates" a separate business.  In this case, the only difference between this person and other, non-Statutory Employees in this corporation is that no federal income tax is withheld.  All other employer/employee features are the same (including participating in the employer corporation's benefit plans, withholding and payment of payroll taxes, attending corporate training and trade shows, with expenses paid for by the employer/corporation, etc.).  Since the Statutory Employee box on Sch C was checked off as the source of the income (Part 1, Line 1 of Sch C), I didn't find it unreasonable that the taxpayer's name and social would be at the top of the form and the employer (corporation) business name and address could be used since they are the source of the income for which the checkbox on Sch C was checked.  Again, this is my first time with a Statutory Employee return and I was just trying to get guidance.

I have just read that if the individual has no separate expenses to deduct against the Statutory Employee W-2 income, then Sch C would not even have to be used.  It would just be reported as Form 1040 wages.  Is that a correct?