W-9: What, if anything, can I write off?

[Ernie_5]

Hello! I recently found two jobs in the hospitality business. One of them hired me with the standard W-2 form while the second job (which isn't on a steady schedule and is more of an "on-call when-needed" situation) utilized the W-9. My question is: am I able to write off expenses for that second job now that I have a W-9, eg. gas, job-related clothing? Also, would I be able to write off health insurance (currently uninsured) as well, or is there a minimum of hours needed to work at that second job at play here? Thank you!

[RossP88]

Hi! I am a CPA with TurboTax Live. For the W-2 position you will not be able to take any deductions since the deduction for W-2 employment was effectively eliminated with the Tax Cut Jobs Act of 2017. For your 1099 contracting position you can deduct anything ordinary and necessary in order to conduct business. If you used your personal cell phone, you may prorate the amount of your cell phone bill and deduct that amount. Two areas you will want to exercise caution are vehicle mileage and meals. For vehicle mileage the only deductible trips will be from a place business to another place of business in relation to that 1099 contracting operation. For meals, they will only be deductible if you are traveling away from your tax home or if you are taking another person to a meal to discuss business. As far as your insurance, you can deduct it if you purchase it from the open market.