Portland Business License Tax, Multnomah County Business Income Tax, & TriMet Self-Employment Tax

[bid-rich]

Can a self-employed person deduct the following local tax payments as business expenses on Schedule C: line 23 ("taxes and licenses")?: Portland Business License Tax, Multnomah County Business Income Tax, and TriMet Self-Employment Tax. These are all local taxes that are required for doing self-employed work in Portland, Oregon.

[Bsch4477]

Yes. Deduct all on Schedule C. 

[bid-rich]

Are you sure about including this on Schedule C? Just checking because I've read elsewhere that since these are local net income taxes (aside from the mandatory $100 minimum for the Portland Business License Tax), they should only be deducted on Schedule 1 if itemizing.

This is confusing, however, because all of these local business/self-employed taxes are required for doing business in Portland, which makes me think they are business expenses themselves.

Thank you for any help/clarification.

[Bsch4477]

Since they are all associated with earning self income they are deducted on Schedule C