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New Member
posted Jun 3, 2019 12:45:54 PM

If I received a W-2 but am an independent consultant. Can i deduct service fees as a normal business expense?

I pay 5% fee to a small business for all my back office. They do not direct my work in any way. I receive a W-2 and a ledger showing all of the service fees. Is the a a schedule C business expense?

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Expert Alumni
Jun 3, 2019 12:45:55 PM

No, if you're getting paid as a W-2, your expenses are only deductible as Employment/Job Expenses subject to the 2% Adjusted Gross Income limitation on Miscellaneous Expenses. An exception would be if your W-2 was checked   statutory employee .