Can I deduct travel expenses for a job at an insurance company that paid 100% commission.but I never contracted with them so I don’t get a 1099.

[re2boys]

Did they tell you that you were not receiving a 1099?  What was the purpose of the travel?  Interview?  What is your regular profession?  Insurance salesman?

[kricket922]

I was employed as a 1099 while studying and applying for my insurance license.  I traveled through Texas on appointments I made. I did close some avboubts but because I was not contracted, or licensed at the time the accounts were opened, I was not allowed to receive commission.  So they put the account in another agents name and then paid me cash. So none of my income was actually in my name.

[re2boys]

What do you mean "employed" as a 1099 when you state you won't  receive a 1099?  Or are you saying that some income will be reported on a 1099 but the commissions you received won't be on the 1099?  Were you actually paid while studying/obtaining your insurance licenses?

[Carl]

"So they put the account in another agents name and then paid me cash"
Sounds underhanded to me. That also means the "other agent" will pay tax on the income. The "other agent" would need to issue you a 1099-MISC, unless said other agent wants to be taxed on what is essentially *your* income that, from a tax perspective the company did not pay you. The other agent paid you.

[kricket922]

It was explained to me that until I got my license I was only allowed 50% commission on any account I closed,but since I was not licensed they had to put the account under a licensed agent. I received 50% commission in cash’on those 3 occasions.  Since I did not have any income reported in my name, am I eligible for a 1099?  I have numerous travel receipts , but nothing in my name.

[TaxGuyBill · Accepted solution]

Yes, if you are an Independent Contractor and temporarily traveled away from your "Tax Home" (usual area of work), you can deduct your travel expenses.

It does not matter if you receive a 1099 or not, your commissions are business income, and you will report it as a Business on Schedule C.  Just follow the program and it should walk you through everything.