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Level 1

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.

3 Replies
Level 18 rjs
Level 18

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 14

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.
Level 14

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.