If you run the business from the home shown on page 1 of your Form 1040, the 2025 Schedule C instructions say you don't have to complete line E. Otherwise, line E takes the business's street address, with any suite or room number, instead of a box number.
We read the 2025 Schedule C instructions, the 2025 and 2026 Schedule C forms, the draft 2026 instructions, the Form 1040 instructions, and Forms 8822 and 8822-B on October 30, 2026. This post follows the 2025 form, which covers tax year 2025 returns filed in spring 2026. A short section covers what changes on the 2026 form.
Schedule C and Form 1040 ask for two different addresses
A sole proprietor files Schedule C with Form 1040. Each form has its own address line, and each line asks a different question.
Page 1 of Form 1040 (2025) has the label "Home address (number and street). If you have a P.O. box, see instructions." The Form 1040 instructions then set the box rule for that line: "Enter your box number only if your post office doesn't deliver mail to your home."
Line E of Schedule C (2025) has the label "Business address (including suite or room no.)" The 2025 instructions for line E read in full:
"Enter your business address. Show a street address instead of a box number. Include the suite or room number, if any. If you conducted the business from your home located at the address shown on page 1 of your tax return, you don't have to complete this line."
We covered what that paragraph means for a home-based founder in Can I use my home address as my business address? The table below sets the two lines side by side.
| Question | Form 1040, page 1 (2025) | Schedule C, line E (2025) |
|---|---|---|
| Label on the form | "Home address (number and street). If you have a P.O. box, see instructions." | "Business address (including suite or room no.)" |
| Whose address | Your home | The business |
| Box number rule in the instructions | A box number only if the post office doesn't deliver mail to your home | A street address instead of a box number |
| Suite, room or apartment | An "Apt. no." box on the form | Suite or room number, if any |
| How to tell the IRS about a new address | Form 8822, per the Form 1040 instructions | We didn't find an IRS form that names Schedule C |
We counted the word "address" in the full 2025 Schedule C instructions. The word appears four times. Three of those four are in the line E paragraph above. The fourth is on line 16b, about "the name and address of the person who received the Form 1098."
The same count turned up "box number" once, on line E. "P.O. box" and "post office" appear zero times. The word "physical" appears once, in the activity code list as "Offices of physical therapists," so the instructions never use "physical" about an address.
The 2026 Schedule C changes the line E label, and the instructions are still a draft
The current Schedule C PDF on irs.gov is now the 2026 form. The file we downloaded on October 30, 2026 was last modified on October 29, 2026. Its footer reads "Schedule C (Form 1040) 2026 Created 5/15/26," and it carries no draft marking.
The 2025 form already has a second row under line E, labeled "City, town or post office, state, and ZIP code." The 2026 form rewrites the line E label and adds an "Apt. no." box on the same row. The 2026 form also splits the next row into a separate box for each part.
| Form year | Line E label | Boxes for the rest of the address |
|---|---|---|
| 2025 (and 2024) | "Business address (including suite or room no.)" | One row below: "City, town or post office, state, and ZIP code" |
| 2026 | "Business address. Number and street. If you have a post office box, see instructions." | "Apt. no." on the same row; "City, town, or post office", "State" and "ZIP code" on the next row |
The new label follows the same pattern as the home address line on page 1 of Form 1040. Both lines now send a P.O. box holder to the instructions.
As of October 30, 2026, the 2026 instructions hadn't been released in final form. The IRS has posted a draft dated October 8, 2026, marked "Caution: DRAFT--NOT FOR FILING." The draft's line E paragraph is word for word the same as the 2025 paragraph quoted above. We searched the whole draft for "post office" and found zero matches.
So the 2026 form points to the instructions for a post office box, and the draft instructions we read have no sentence about one. The draft cover warns that "Drafts of instructions and publications usually have some additional changes before their final release." Until the final 2026 instructions come out, we can't say whether they allow or rule out a post office box on line E.
What one tax software help page says, and what the IRS text says
Help pages from tax software answer this question in their own words. One page we read is a TaxSlayer Support article titled "What address do I use for my Schedule C?" The article says:
"When completing Schedule C (Profit or Loss From Business), enter the physical address of your business."
"If you operate your business from home and do not have a separate business location, enter your home address."
"Use the business's physical location, not a P.O. Box."
Two points differ from the IRS text. The first is the word. The IRS instructions ask for a "street address," and they never use "physical" about an address. "Physical location" is TaxSlayer's wording.
The second point is the home-business case. TaxSlayer says to enter your home address. The IRS instructions tell the owner of a business run from the page 1 home, "you don't have to complete this line." Entering the home isn't forbidden by that wording, but the line becomes optional. Further down, the same TaxSlayer page covers a narrower group. For filers whose Schedule C income is statutory employee wages or 1099-NEC nonemployee compensation, the page says "you generally aren't required to enter a business address if you don't operate a separate business location."
On box numbers, the two sources point the same way. TaxSlayer says "not a P.O. Box," and the IRS says "a street address instead of a box number."
If you have a single-member LLC or more than one business
A single-member limited liability company (LLC) often files Schedule C too. The 2025 instructions say:
"Single-member limited liability company (LLC). Generally, a single-member domestic LLC is not treated as a separate entity for federal income tax purposes. If you are the sole member of a domestic LLC, file Schedule C (or Schedule E or F, if applicable) unless you have elected to treat the domestic LLC as a corporation."
The instructions have a second LLC paragraph, under line D. That paragraph covers which employer identification number (EIN) goes on line D. The instructions mention LLCs in several paragraphs, and none of them mentions an address. So the instructions have no separate address rule for an LLC. The LLC's address on Schedule C follows the general line E rule.
The business name has its own line. Line C of the 2025 form reads "Business name. If no separate business name, leave blank." The instructions have no line C paragraph, so the form label is the whole rule.
If you run more than one business, line A of the instructions says: "If you owned more than one business, complete a separate Schedule C for each business." The home office section repeats the point for a home used by several businesses: "If you used your home for more than one business, you will need to file a separate Schedule C for each business. Don't combine your deductions for each business use on a single Schedule C."
Neither of those paragraphs mentions an address. Each Schedule C has its own line E, so in our reading each business gets its own line E entry. Our Schedule C guide covers the rest of the form.
How to change the address on file with the IRS
The Form 1040 instructions name the form for a new home address: "If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address."
Form 8822 states its purpose: "You can use Form 8822 to notify the Internal Revenue Service if you changed your home mailing address." Line 1 of its Part I lists "Individual income tax returns (Forms 1040, 1040-SR, 1040-NR, etc.)"
Form 8822-B is the business version. The form says: "Use Form 8822-B to notify the Internal Revenue Service if you changed your business mailing address, your business location, or the identity of your responsible party." Its line 1 lists "Employment, excise, income, and other business returns (Forms 720, 940, 941, 990, 1041, 1065, 1120, etc.)" Line 4b asks for an "Employer identification number." Our post on changing your LLC address with the IRS walks through Form 8822-B.
Form 8822 also points business moves to the other form: "Changing both home and business addresses? Use Form 8822-B to change your business address." As quoted above, the purpose of Form 8822-B covers a business mailing address and a business location.
Form 1040 is on the Form 8822 list and isn't on the Form 8822-B list. We searched both forms for "Schedule C" and "sole propriet" and found zero matches. So for a sole proprietor without an EIN who moves the business but not the home, we didn't find an IRS sentence that names a form for changing Schedule C line E by name. Ask your tax preparer how to handle that case.
Both forms say "Generally, it takes 4 to 6 weeks to process" a change of address. Both also say to use a box number "only if your post office does not deliver mail to your street address."
Other IRS forms have their own address lines with their own purposes. We read the address lines of Form W-9 in what address to put on a W-9.
This post explains the text of IRS forms and instructions. The post isn't tax advice. Confirm how the rules apply to you with a tax professional.
How Auteur handles a Schedule C business address
We sell virtual mailboxes, so this is the seller's view. Auteur is in pre-launch, and your exact street address is assigned the day your city opens. The Schedule C instructions we read don't mention a private mailbox, so we don't say how the IRS reads one on line E. How the address appears on your return is for you and your preparer to decide.
What we can say is what the address is. Our address is a street address in a commercial building. US mail rules require commercial mail agencies to identify recipient boxes, and we follow those rules. How a mailbox address is written under postal rules is covered in Is your mailing address a P.O. Box?
The Virtual Business Address receives mail in a business or trade name. Choose it if mail comes to your LLC or your DBA (doing business as) name, or to you as a sole proprietor using a business name. The Virtual Mailing Address is for personal mail, in individual names only.
Both plans photograph the envelope of every piece, and we open and scan only when you ask, for one flat fee per piece. Henry, our AI assistant, explains each letter you ask us to open. USPS Form 1583 is required before any provider can receive mail for you. Pricing comes by email with the next steps, and our fees and limits are in our fair use policy.
If your business mail should go to a business name, get your Virtual Business Address. Ordering is free, there's no card, and nothing is charged today.
FAQ
What address do I put on Schedule C if I work from home?
If your business is run from the home at the address on page 1 of your Form 1040, the 2025 instructions say you "don't have to complete this line." The wording makes line E optional in that case. The wording doesn't forbid entering the home address.
Can I use a P.O. box on Schedule C line E?
The 2025 instructions say "Show a street address instead of a box number." The 2026 form adds "If you have a post office box, see instructions" to the label. The draft 2026 instructions we read don't mention a post office box, so check the final 2026 instructions when they come out.
Does the address on Schedule C have to match my Form 1040 address?
The two lines ask for different addresses. Page 1 asks for your home address, and line E asks for your business address. The line E paragraph connects them only for a business run from the page 1 home. In the instructions we read, we didn't find a sentence saying which address IRS letters go to when the two differ.
Do I need a separate Schedule C for each business?
Yes. The 2025 instructions say "If you owned more than one business, complete a separate Schedule C for each business." Each Schedule C has its own line E.
Which IRS address do I mail my paper return to?
The mailing address for a paper return isn't on Schedule C. The IRS Where to File page lists "Addresses by state for Form 1040, 1040-SR, 1040-ES, 1040-V, amended returns, and extensions." That mailing address is separate from line E.
Bottom line
Your return has two address lines. Page 1 of Form 1040 takes your home address, with a box number only if the post office doesn't deliver to your home. Line E of Schedule C takes the business's street address, and you can skip line E if the business runs from that page 1 home. The 2026 Schedule C form rewrites the line E label and points post office box holders to the instructions. The 2026 instructions are still a draft, and the draft's line E paragraph is the same as 2025. To change your home address with the IRS, use Form 8822.
