1088 form-2026

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The document outlines the process for lenders to conduct a Comparative Income Analysis for self-employed borrowers, focusing on evaluating their business performance over multiple years. It includes instructions for calculating gross income, expenses, and taxable income using specific IRS forms, as well as printing guidelines for the form.

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Click ‘Get Form’ to open the 1088 form in the editor.
Begin by entering your gross income. This is calculated as your gross receipts (or sales) minus any returns and allowances.
Next, input your expenses. This should include the cost of goods sold plus total deductions relevant to your business operations.
For taxable income, refer to the appropriate IRS form based on your business structure: IRS Form 1040 Schedule C for sole proprietorships, Form 1065 for partnerships, Form 1120 for corporations, or Form 1120S for S Corporations.
Review all entries for accuracy and ensure that you have calculated the percentage change in gross income, expenses, and taxable income over at least a two-year period.

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