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New Member

What is a "fee-basis state or local government official"? I do consulting for the state government but get paid through an organization that is paid by the state.

My 1099-MIsc is from the organization contracted by the state but my consulting work is with a state agency.  Largely I work at the state agency office.  Can I be considered a fee-basis state official?  I see my deductions for travel and home office would only count this year if I say I'm a state official.  I have taken these deductions in the past but with the new cap on deductions, they would not help me unless I say I'm a state govt official.

4 Replies
Level 15 rjs
Level 15

What is a "fee-basis state or local government official"? I do consulting for the state government but get paid through an organization that is paid by the state.

You are not a fee-basis state official. A fee-basis government official is someone who is compensated by collecting fees for his or her services, rather than being paid a salary or wages.

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Level 9

What is a "fee-basis state or local government official"? I do consulting for the state government but get paid through an organization that is paid by the state.

Example:  Health Agent or often in smaller municipalities the Building and Electrical Inspectors.


Scruffy Curmudgeon
PFFM, IAFF, Locals 718 & 30, retired firefighter/medic; university instructor
USAR 64-67 AIS/ASA MOS 9301 O3
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Level 9

What is a "fee-basis state or local government official"? I do consulting for the state government but get paid through an organization that is paid by the state.

If you are not an employee of the state or local government, but instead employed by a consulting company, the discussion of "fee basis" and the rest do not apply to you.


Scruffy Curmudgeon
PFFM, IAFF, Locals 718 & 30, retired firefighter/medic; university instructor
USAR 64-67 AIS/ASA MOS 9301 O3
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New Member

What is a "fee-basis state or local government official"? I do consulting for the state government but get paid through an organization that is paid by the state.

If you are paid as a contractor, i.e. 1099-Misc, then your expenses can be deducted.