Any individual who reports any activity on a Schedule C is considered a small business owner.

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It can be filled in with detailed actions and a time schedule regarding every result and activity.

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Assume further that interest and dividends are earned in the activity and are either allocated to you on a Schedule K-1 (in the case of an S corporation or partnership) or reported by you on Schedule C (in the case of a sole proprietorship).

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It's a great fitness activity and stress reliever, but it's hard to balance the schedule of a CIO with the training hours needed for all three sports.

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