I am an employee (franchise) and an ind. contractor (small office); massage therapy. Can I still write off continuing ed, license fees? I'm unsure since these affect both

[tekeyia97]

These are two different jobs, but most expenses are needed for both. Can I still deduct these even though I'm an employee for one job?

[Hal_Al · Accepted solution]

Yes, but only a portion.  You must prorate the expenses.  For example, if 30% of your working time is spent on the self employed job, then 30% of the license fee and continuing education are deductible on your Schedule C.