1099-misc expense deductions for election judge

[kenhriley]

My wife served as an election coordinator for two city elections last year and was paid by check with no deductions.  She received a 1099-misc from the city for tax year 2019.  My question is can she claim expenses for travel to the city for training to become an election coordinator or expenses for travel to the election site to help set up equipment and perform her duties?  Since she received a 1099-misc could she report the income on schedule C and take expenses there?

[Critter · Accepted solution]

Yes ... use the Sch C.