Is the USCIS EAD fee tax deductible for 1099-NEC non-immigrants?

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@pk?

[pk · Accepted solution]

@andy11 ,  whereas I cannot find any specific mention / determination of EAD  application fees being deductible or not,  I  come to the conclusion it is NOT. This is based on a comparison of such other  fees that are not deductible  on personal return such as  driver's license fees ,  Passport renewal fees  etc. etc.  Even though these essential for you to either stay  in the USA / Travel to another country or  make  an earning, these  would be considered a FEE and a personal expense.

I am sorry to have to answer in the negative.

Please consider spending a little  effort on this  pub f from the IRS regarding business expenses  etc.

Publication 535 (2022), Business Expenses | Internal Revenue Service (irs.gov)   

Also perhaps   (and especially if this is first year  in the USA as a self-employed)  you should consult a tax professional and/or tax attorney.

Is there more I can do for you ?

[andy11]

Thanks for your response!

for my situation , EAD was only required to be able to work. I had valid visa for stay. That is why I was confused if the EAD could qualify for deduction.

Regards