I'm filing a 1099-misc as a tattoo artist. How do I deduct income for non-billable hours of work performed as follow-up or touch-up sessions?

[monstermarky]

I'm trying to figure out where I can deduct income for non-billable hours of work completed as touch-up sessions to tattoos previously paid for. For Example, an hourly fee for a tattoo set at $150, a tattoo costing $300 that took two hours to complete, then later required one hour to repair ink lost in the healing process. Does the further hour of work count as a refund of an hours fee?

[JeffG]

Short answer: No. You only pay taxes on the income you received. You do not get a deduction for income not received. 

Sorry!

Hope that helps.

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