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Can a sole proprietor file one Schedule C for two related businesses with two separate locations?

aedwan
Level 4

Taxpayer is a barber who owns two separate haircut locations operating under same DBA...Can he file one Schedule C for both locations due to commingled expenses between the two businesses or must he file a separate one for each location as generally would be the case?

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8 Comments 8
GodFather
Level 8

Does the DBA have the same business address with one EIN?  If it does, and he's able to distinguish income and expenses, I assume he would be able to.  I'm not 100% though so let's see who else chimes in.  

IRonMaN
Level 15

Yup - unless he has two different EIN's go for it.


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sjrcpa
Level 15

or different states


Ex-AllStar
aedwan
Level 4

Two different addresses, operating under SSN.  

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aedwan
Level 4

Both locations are located in California. 

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aedwan
Level 4

He is using his SSN for both locations. Should I attach a statement to enter the second location address on Schedule C? 

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taxes96786
Level 9

Yes unless the TP wants to keep all expenses and equipment depreciation separate for each address.

I prefer separate Sch C's because it is easier to deal with depreciated equipment if anything is replaced or taken out of service.

IRonMaN
Level 15

"Should I attach a statement to enter the second location address on Schedule C"

No, the IRS is more worried about income than how many addresses someone is using for business.  Besides, nobody at the IRS is going to read the statement anyway.


Slava Ukraini!