Hal_Al
Level 15

Deductions & credits

Ahhhh.  "You aren’t technically an employee" probably makes the 1099-NEC the correct way to do it. There's an argument that would say the 1099-Misc may have been better. 

 

"The employee has to have the rating to be hired" means the training may not be deductible. Educational expenses to improve your current job skills are deductible. But courses to qualify for a  new job are not.  The interpretation of that rule is a little fuzzy in your case; as your "self employment income" is dependent on having this rating.  I would probably file Sch C and  take the deduction.