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Level 2
posted Jun 4, 2019 7:16:35 PM

Can I report these expenses as a deduction on Schedule C even though the licenses/certifications were necessary for both jobs?

I have both W2 income (my main source of income) and a small amount of 1099 income in 2017 from a small business that I started towards the end of the year. Both the W2 job and the 1099 job require the same licenses and certifications, which I paid for out of pocket and were not reimbursed. Can I report these expenses as a deduction on Schedule C even though the licenses/certifications were necessary for both jobs?

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1 Replies
Level 15
Jun 4, 2019 7:16:36 PM

You can deduct the percentage of the licensing/fees paid for the business, that applies to the business. Since you need the certification for both the W-2 and SCH C work, claiming it all on the SCH C could raise eyebrows. I doubt it would. but it "could".

The the remainder should be claimed under the Deductions & Credits tab in the "Job related expenses" section.