What is a "fee-basis state or local government official"? I do consulting for the state government but get paid through an organization that is paid by the state.

chris111 · ‎June 7, 2019

My 1099-MIsc is from the organization contracted by the state but my consulting work is with a state agency. Largely I work at the state agency office. Can I be considered a fee-basis state official? I see my deductions for travel and home office would only count this year if I say I'm a state official. I have taken these deductions in the past but with the new cap on deductions, they would not help me unless I say I'm a state govt official.

rjs · ‎June 7, 2019

You are not a fee-basis state official. A fee-basis government official is someone who is compensated by collecting fees for his or her services, rather than being paid a salary or wages.

ScruffyCurmudgeon · ‎June 7, 2019

Example: Health Agent or often in smaller municipalities the Building and Electrical Inspectors.

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ScruffyCurmudgeon · ‎June 7, 2019

If you are not an employee of the state or local government, but instead employed by a consulting company, the discussion of "fee basis" and the rest do not apply to you.

If this posted response is useful to you, please click on the upraised hand in the lower left of this post. Thank you. Scruffy Curmudgeon--PFFM/ IAFF, retired FireFighter/Paramedic - Locals 718/30, Veteran USAR O3 AIS/ASA '65-'67

NOT INTUIT EMPLOYEE
USAR 64-67 AIS/ASA MOS 9301 - O3

- Just donating my time
**Say Thanks by clicking the thumb icon in the lower left corner -it means nothing but makes those than answer feel wanted.

ptmnotary · ‎August 29, 2019

If you are paid as a contractor, i.e. 1099-Misc, then your expenses can be deducted.

fssbillk · ‎March 22, 2021

As a self-employed person, use Form 8829 and Schedule C (not Schedule A for "employees") to deduct home office expenses.

vikki413 · ‎September 14, 2023

Can law enforcement or professional firefighters use this option for unreimbursed expenses such as required supplies (boots/pants/etc) purchased for the job, but not paid by the department? Thanks.

TomD8 · ‎September 14, 2023

@vikki413 --

If you're a W-2 employee, your unreimbursed business expenses are not deductible on your federal tax return. Some states may allow that deduction on your state tax return. I believe those states are Alabama, Arkansas, California, Hawaii, Minnesota, New York, and Pennsylvania.

https://blog.mgallp.com/can-you-deduct-unreimbursed-employee-expenses-these-states-might-let-you

**Answers are correct to the best of my ability but do not constitute tax or legal advice.

vikki413 · ‎September 14, 2023

That is what I thought, but I wanted to double check.... Thanks.

What is a "fee-basis state or local government official"? I do consulting for the state government but get paid through an organization that is paid by the state.

State tax filing

State tax filing

State tax filing

State tax filing

State tax filing

State tax filing

State tax filing

State tax filing