Independent Contractor

[ameairs01]

I'm an independent contractor working as a message therapist.  I receive 50% of my clients service performed bill.  

Example: The total cost for a message service performed is $100.  I received 50% or $50 and the owner of the spa receive the remaining 50% or $50.  

Can I deduct any portion of the owners 50% as a business expense since I don't pay the spa owner a rental fee to use the facility, only the 50% of my sales.  

Thanks.

[MinhT1 · Accepted solution]

No. Because you did not pay it out-of-pocket.

You just report the net amount received as income, i.e. $50 per massage in your example.