All of the following taxpayers file Schedule C except:

a. Incorrect. An independent contractor may be a sole proprietor and files a Schedule C (or C-EZ).

b. Incorrect. Schedule C is used by a sole proprietor running a boutique to report income and expenses. (Because of inventory, Schedule C-EZ cannot be filed.)

c. Correct. A farmer who is a sole proprietor files a Schedule F, not a Schedule C.

d. Incorrect. Even though a statutory employee is a technically an employee, he or she reports income and expenses on Schedule C (or C-EZ).