depends on your 1099 . i.e. who paid for the fees.
Let's say your 1099 says you were paid $1,000. But what hit your bank account was $940 - because your bank deducted $25 for the incoming wire and your "employer's" bank charged $35 to send out the wire. In this case, you paid the $60 and can deduct that as a 1099 employee,
But same example, this time the deposit to your bank account was $975 - the sending bank charged 'your employer' the $35 outbound wire fee and not you. In this case, you could only deduct the $25.
