Can I still use free version if I have 1099 misc that i intend to take no deductions?

[Coleen3]

No, you will have to upgrade to Deluxe to enter your self-employment income without expenses.

[floridaspartan]

It won't let me enter info without upgrade.  When checking out it still wants to charge me.

[Coleen3]

Did you upgrade to Deluxe?

[floridaspartan]

It forced me to.

[Coleen3]

Correct. If you want to enter your 1099-Misc, you must upgrade to Deluxe, it is no longer a simple return and therefore, no longer free.

[SweetieJean]

However, the law requires that you claim all of your self-employment expenses.

[floridaspartan]

The IRS doesn't care if I use write offs.  Come on

[Coleen3]

Technically, they do. It is for EIC purposes. According to the IRS, "All ordinary and necessary expenses incurred in a self-employed taxpayer's business must also be reported." See IRC § 1402(a).

The EIC is based on income.

Here's a table from the IRS to show you the interaction of income and EIC:
<a rel="nofollow" target="_blank" href="https://apps.irs.gov/app/vita/content/globalmedia/earned_income_credit_table_1040i.pdf">https://apps...>

[SweetieJean]

Also see:
<a rel="nofollow" target="_blank" href="https://www.eitc.irs.gov/tax-preparer-toolkit/frequently-asked-questions/earned-income-self-employme...>

Another consideration is if you ever need to get a loan, and the lender asks for your tax returns. They will question why you didn't claim any associated expenses.

[SweetieJean]

 Revenue Ruling 56-407, 1956-2 C.B. 564, deals with the issue of taxpayers not taking all allowable deductions in computing net earnings from self-employment for self-employment tax purposes. Rev. Rul. 56-407 held that under §1402(a), every taxpayer (with the exception of certain farm operators) must claim all allowable deductions in computing net earnings from self-employment for self-employment tax purposes.