jtax
Level 10

Deductions & credits

Issuing a 1099 is an unrelated issue from taking a deduction. You must issue a 1099-MISC for any person who performs services for your business who is not an employee if you compensate them $600 or more (need not be paid in cash). See page 7 of https://www.irs.gov/pub/irs-pdf/i1099msc.pdf

You can deduct all ordinary and necessary business expenses. The issue of course is whether the expense is personal or business. You cannot deduct expenses of a personal nature by calling them a business expense. They have to be for the business. If the coach/consultant is purely business related that would seem to be fine. A life coach would be problematic. See https://www.irs.gov/businesses/small-businesses-self-employed/deducting-business-expenses and perhaps better https://www.irs.gov/pub/irs-pdf/p535.pdf

Business mileage will still be deductible in 2018.

See http://www.dontmesswithtaxes.com/2017/12/business-mileage-standard-optional-deduction-rates-inflatio...

and

https://www.forbes.com/sites/kellyphillipserb/2017/12/14/irs-announces-2018-mileage-rates-even-thoug...

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