Page 9: Secular Business Income and Expenses
Skip this page if neither of you was self-employed outside ministry.
You need this page if either of you ran a business or did paid work outside ministry — consulting, counselling, music, writing, a trade — including a single 1099-NEC, and including cash work with no form at all. Fees for weddings, funerals and guest preaching are ministry income and belong on page 6 instead.
What this page does. It builds the Schedule C for any self-employed work outside ministry — consulting, counselling, music, writing, a side trade. Up to four businesses run side by side in columns A to D, and the same columns carry on to page 10.
Before You Begin
Please gather the following information before completing this page:
- Profit and Loss Statement (P&L) or bookkeeping summary for each business
- Forms 1099-NEC received for business services
- Forms 1099-K received from payment processors
- Mileage logs or vehicle records
- Last year’s tax return, if the business operated previously
- Records of business expenses paid throughout the year
Having these records available will make the process much easier and help ensure nothing is overlooked.
Completing the Page
No Secular Business Activity?
If neither you nor your spouse operated a non-ministry business during the year, simply check the box at the top of the page and leave Pages 9 and 10 blank.
Business Information
For each business, complete the information section at the top of the column.
Please provide:
- Whether the business belongs to the Taxpayer or Spouse
- Business name
- Business address
- EIN (if applicable)
- Accounting method (Cash or Accrual)
- Date the business started, if new
- Date the business closed, if applicable
- Principal business activity
For the business activity description, a simple explanation is sufficient, such as:
- Consulting
- Graphic Design
- Counseling
- Music Instruction
- Construction
- Photography
- Online Retail
Business Income
Enter the income generated by each business during the year.
This may include:
Gross Sales or Receipts
Report the total income received before expenses.
Returns and Allowances
If you refunded customers or issued credits during the year, enter those amounts here.
Other Business Income
Include any additional income related to the business that does not fit into regular sales or service revenue.
The organizer will automatically calculate total income for each business.
Business Mileage
If you used your personal vehicle for business purposes, enter the number of business miles driven.
Mileage is divided into two periods:
January Through June
Enter total business miles driven during the first half of the year.
July Through December
Enter total business miles driven during the second half of the year.
Important
Please enter:
✅ Number of miles
Not:
❌ Dollar amounts
We will calculate the mileage deduction using the applicable IRS mileage rates.
Business Expenses
Enter expenses that were ordinary and necessary for operating your business.
Work through each category and enter the amount paid during the year.
Common Expense Categories Include:
Advertising
- Marketing
- Website promotion
- Social media ads
- Printing
Commissions and Fees
- Sales commissions
- Payment processor fees
Contract Labor
- Payments made to independent contractors
Employee Benefit Plans
- Qualified employee benefits
Insurance
- Business insurance
- Liability insurance
- Professional coverage
Interest
- Mortgage interest related to business property
- Other business loan interest
Professional Fees
- Legal fees
- Accounting fees
- Consulting fees
Office Expenses
- Office supplies
- Software subscriptions
- Printing and postage
Rent or Lease Payments
- Vehicles
- Equipment
- Office space
Repairs and Maintenance
- Business equipment repairs
- Maintenance costs
Supplies
- Materials used in providing products or services
Taxes and Licenses
- Business licenses
- Local business taxes
- Regulatory fees
Travel
- Business-related lodging and transportation
Business Meals
- Meals directly related to business activities
Utilities
- Business utilities
- Internet services used for business
Wages
- Compensation paid to employees
Conventions and Conferences
- Trade shows
- Professional conferences
- Industry events
Education
- Continuing education
- Professional training
- Industry certifications
Gifts
- Business-related gifts to clients or customers
Laundry
- Business-related laundry expenses, if applicable
Other Expenses
- Use the “Other” line to describe expenses that do not fit the listed categories.
Self-Employed Health Insurance
You’ll notice a separate section for self-employed health insurance.
This is intentional.
Although health insurance premiums may be deductible, they are generally reported differently on your tax return and are not included with regular business expenses.
Please enter the amount requested, but don’t be concerned if it does not flow into the business expense total.
Automatic Calculations
The organizer will automatically calculate:
- Rent and lease subtotals
- Expense totals
- Income totals
Please note that:
- Mileage deductions are calculated separately.
- Self-employed health insurance is calculated separately.
This is normal and helps ensure deductions are reported correctly.
Common Mistakes to Avoid
Keep Ministry Income Separate
This page is only for non-ministry business activities.
Items such as:
- Weddings
- Funerals
- Baptisms
- Guest preaching
- Speaking engagements
- Pulpit supply
should generally be reported on Page 6, not on this page.
Keeping ministry and secular business activities separate ensures they receive the proper tax treatment.
Use One Column Per Business
Each separate business should have its own column.
For example:
✅ Consulting Business in Column A
✅ Photography Business in Column B
Try to use the same column for the same business each year whenever possible, as this helps us maintain consistent records.
Vehicle Expenses
Generally, you should provide business mileage on this page rather than both mileage and actual vehicle expenses.
We’ll review the information and determine the most appropriate treatment.
If you would like us to consider actual vehicle expenses instead of mileage, please include details in the comments section.
Business Equipment Belongs on Page 10
Items that provide value beyond one year should generally not be included as regular expenses.
Examples include:
- Computers
- Furniture
- Vehicles
- Large equipment
- Machinery
These items are reported on the asset section found on Page 10.
Business Meals Only
Only include meals that were directly related to business activities.
Personal meals and family dining expenses are not deductible business expenses.
If the purpose of a meal is not obvious, adding a short note can be helpful.
Wages Are Payments to Employees
The Wages category applies only to compensation paid to employees.
Money you withdraw from your own business for personal use is not considered a deductible wage expense.
Report All Business Income
Please include all income received by the business, even if:
- No tax form was issued
- The amount was less than $600
- The payment was made in cash
- The payment came through a digital platform
This includes income that may not appear on a Form 1099.
Forms 1099-K May Overlap With Your Records
Payment apps and online processors sometimes issue Forms 1099-K that report gross payment activity.
In many cases, those payments have already been included in your bookkeeping records.
If you believe there may be duplication, simply note that in the comments section and we’ll review it carefully.
When You’re Finished
Before moving on to Page 10, take a moment to review:
✓ Business information
✓ Income entered
✓ Mileage reported
✓ Expense categories completed
✓ Self-employed health insurance entered
✓ Notes added for unusual situations
Providing complete information on Page 9 helps us accurately prepare your Schedule C business return and identify every deduction available to you. If you’re uncertain where an item belongs, simply include a note in the comments section, and we’ll be happy to review it with you.