I did commercial fishing as an independent contractor. Where do I enter expenses, like commercial fishing license, trapping license, and other licenses I had to purchase?

[HelenC12 · Accepted solution]

If you're an independent contractor, the IRS considers you as having your own business. You would enter your income and expenses on your Schedule C (Form 1040), Profit or Loss From Business. You can use the expense categories listed on Schedule C and for those expenses that aren't listed, enter them as Other expenses.  

To enter your income and expenses, see Where do I enter my self-employment business expenses, like home office, vehicle mileage, and suppli...