Are school district required background checks tax deductible?

[turnoffautofill]

I am a freelance musician who often teaches in schools and every so many years need to do an FBI background check. Sometimes the district pays for these, other times they don't. When I am the one paying for them, am I able to write this off as a business expense?

Thanks!

[Vanessa A · Accepted solution]

Yes.  If you are self-employed, when YOU pay for a background check to do your work, the back ground check would be tax deductible in the expense section of TurboTax.  In general, expenses that are ordinary and necessary for you to do your business, that you pay for, you can deduct. 

Additionally, IF the school pays for them and then includes the amount they paid as income on a 1099 they issue to you, you can then deduct the background check that they paid for because it is still being included in your income so it is similar to you paying for it. 

Where do I enter my self-employment business expenses, like home office, vehicle mileage, and suppli...