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posted Jun 6, 2019 8:40:32 AM

Can I deduct money that the business owner keeps off the top prior to sending me my portion for the work I do?

I am an independent contractor and have received a 1099 MISC from the owner of the business for which I work.  He keeps 30% off the top of whatever I earn for secretarial support, insurance filing, booking clients, etc.  So, lets say my 1099 is for 12600, meaning I really earned 18,000 and he kept 7,400.  Am I able to deduct that 7400 somewhere under other common business expenses....and if so, where?  Commissions? it's sort of like a commission paid to a manager....

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1 Best answer
Expert Alumni
Jun 6, 2019 8:40:33 AM

If the owner of the business only report on form 1099-MISC the net amount he paid you ($12,600 in your example), then you cannot deduct the part that he kept as your business expense. The simple reason is that you did not pay that amount and you only report the net amount on your tax return.

If you have other business expenses (such as supplies, travel expenses...), you can deduct them from your income.

1 Replies
Expert Alumni
Jun 6, 2019 8:40:33 AM

If the owner of the business only report on form 1099-MISC the net amount he paid you ($12,600 in your example), then you cannot deduct the part that he kept as your business expense. The simple reason is that you did not pay that amount and you only report the net amount on your tax return.

If you have other business expenses (such as supplies, travel expenses...), you can deduct them from your income.