I get two W-2s from 2 different jobs. Can one be considered my main job, and the other a business so I can deduct expenses?

[xmasbaby0 · Accepted solution]

No.  You need to enter both W-2's on the SAME tax return.  If you are getting a W-2 you are not operating a business--you are an employee.

Every W-2 that you received must be reported on your tax return, even if they are for small amounts.  Remember that each one of those W-2’s has your Social Security number on it, and that income was reported to the IRS by the employer.  You do not want to get in trouble with the IRS for under-reporting your income.

ALL of your W-2’s must be entered on the SAME tax return.  After you enter the first one, you click Add Another W-2.

If you have job-related expenses (only for 2017, as this will vanish for your 2018 return):

Only the amount of job-related expenses that are OVER 2% of your adjusted gross income get added to your list of itemized deductions, which still must exceed your standard deduction in order to make a difference on your return.  This is kind of a hard deduction to get.  If you need to enter these, go to Federal>Deductions and Credits>Employment Expenses>Job-Related Expenses.

[Ian27]

Disappointing news. I am a researcher as my main occupation, but I coached tennis at a HS.  I was hoping to deduct the money I pay for tennis lessons against my meager income from the coaching.  However, since coaching pays less than my job as a researcher, I doubt it comes to much above the 2% of the overall AGI.  I was hoping to directly compare the tennis lessons to the tennis coaching salary, not my overall salary.  Only if I can deduct my Country Club membership that allows me to practice tennis every week will it make it above the AGI floor.

[xmasbaby0]

Sorry.  The job-related expenses are hard to get. For 2018 and beyond the job-related expense deduction is eliminated.

[SweetieJean]

No.  A W-2 means you are an employee, not self-employed.

What type of expenses? Some may be deductible as unreimbursed employee business expenses on Schedule A.  But they are subject to a 2% of AGI floor.