body: When filing their USA Federal taxes, someone might want to state more income than they actually had, for [reasons](https://money.stackexchange.com/questions/89942/can-i-buy-social-security-credits/89984#89984). This would result in paying more taxes than the person actually owes. 
  
  
  Specifically, this unreal income would be reported on 1040 Schedule C, line 1 or line 6. 
  
  
  Are there any laws or IRS regulations which prohibit that? Since the "error" (actually, deception) is in the government's favor, would there be any penalty other than $0? 
  
  
  [![enter image description here](https://i.stack.imgur.com/1pN5I.png)](https://i.stack.imgur.com/1pN5I.png)
  
  
  
title: Is there any penalty for intentionally over-reporting income on your 1040?