If my spouse is a subcontractor and has a 1099 misc. Does this mean he can still claim standard deduction or does he need to itemize? We are filing separately

Forum|Forum|7 years ago
June 1, 2019
1 reply
3 views

I know that if one of us files standard deduction than the other does as well. With him being an independent contractor does he need to itemize his deductions or can he file the standard deduction as well?

TurboTax Deluxe Online

KatrinaB48

Level 15

No. He doesn't need to itemize deductions for his personal expenses. The standard and itemized deductions apply to the personal income section of the tax return only. If you itemize deductions in the personal section of your tax return, then you are claiming personal expenses. Business income and expenses claimed on Schedule C are separate. Please visit the IRS link below, if you'd like to see a list of the business related expenses that can be claimed on a schedule C.

https://www.irs.gov/pub/irs-pdf/f1040sc.pdf

Here is another link that explains the difference between the standard and itemized deductions.

https://ttlc.intuit.com/replies/3302313

**Say "Thanks" by clicking the thumb icon in a post. **Mark the post that answers your question by clicking on "Mark as Best Answer"