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.

[chris111]

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.

[rjs]

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.

[ScruffyCurmudge]

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

[ScruffyCurmudge]

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.

[ptmnotary]

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