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All nonfarm sole proprietorships Under $2,500$2,500 under $5,000$5,000 under $10,000$10,000 under $25,000$25,000 under $50,000$50,000 under $100,000$100,000 under $200,000$200,000 under $500,000$500,000 under $1,000,000$1,000,000 under $2,500,000$2,500,000 under $5,000,000$5,000,000 or moreNet Income less deficit+Agriculture, forestry, hunting, and fishing&Wholesale trade (merchant wholesalers) Retail trade8Administrative and support and waste management servicesUnclassified establishments&Industry and size of business receiptsItem&[1] Includes returns with Schedule C-EZ attached. Schedule C-EZ was filed for certain small businesses, i.e., those with net incomes, business expenses of $5,000 or less, used the cash accounting method, with no inventories or employees, and with no deduction for a home office business and no allowable "passive" activity losses. Because only a total is reported for business deductions on Schedule C-EZ, the totals shown in the statistics exceed the sum of the detailed deductions; the detailed deductions are, therefore, slightly understated.Number of returns [1]Business receipts, total [1,2]Finance and insurance1Accommodation, food services, and drinking placesl[2] Total business deductions are before subtraction of nonallowable "passive" activity losses and any "passive loss" carryover from the prior years. However, these losses (after subtraction) and any carryover are reflected in net income or deficit. Therefore, total business receipts minus total business deductions may not always equal net income or deficit.�Table 3. 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