Business expenses when paid as an employee

[cen08]

I have a research business for which I take research project contracts.  This year, I only have one client and they decided to pay me as an employee instead of a contractor.  I still submit project bids and they pay per delivered project.  I have contractors who work for me on these projects, so my question is: when I file taxes, do I still file as a business and fill out 1099 forms for my contractors or is there some other way to handle payments to contractors?

[melj1]

Can a W-2 employee write off business expenses? One of the results of the Tax Cuts and Jobs Act was removing the deduction for un-reimbursed employee business expenses until 2026 Tax Returns. This means that employees can no longer reduce their taxable income by deducting employee business expenses (as listed below) or job search expenses. Some states did not conform and the expenses are still deductible as other itemized deductions subject to the 2% floor. Here is a link to an article that may be of further assistance. https://ttlc.intuit.com/turbotax-support/en-us/help-article/taxation/federal-tax-deductions-suspende...