Monday, May 24, 2010

Does cost of uniform for work go on Schedule C or Schedule A (even if itemized not taken)?

Does cost of uniform for work (assume its ruled work purposes only and not reimbursed) go on Schedule C as Other Expenses (line 27) or on Schedule A (even if itemized deductions not taken)?


In other words if the standard deduction is taken, can work uniforms be deducted on Schedule C?


ALSO (sorry one more)


cost of business license goes on schedule C (line 27) right?

Does cost of uniform for work go on Schedule C or Schedule A (even if itemized not taken)?
If the uniforms are for a business you own, then they would go on your schedule C for that business. And yes, the cost of a business license goes on schedule C





But if you are an employee, not the owner of the business, they go on your schedule A and you can only deduct them if you itemize.
Reply:If you have income you will be reporting on a Schedule C and you use "uniforms" to earn that income you would report that expense as a part of the amount on Line 27. Should your income come from W-2 type employee earnings you would normally take a deduction for "uniforms" on Form 2106 which will carry to line 21 on Schedule A. If you are using standard deductions (not itemizing) you would not be able to take a deduction for "uniforms" related to employee earnings. If your "uniforms" are used for both activities you would prorate the expense.
Reply:Expenses for work performed as an employee (a person who receives a W-2 form) can go only on Schedule A and cannot go on Schedule C or Schedule C-EZ.





Expenses for work performed as an independent contractor (a person who receives a 1099 form) can go on Schedule C or Schedule C-EZ, but not both, and cannot go on Schedule A.
Reply:It goes on Sch C if it relates to Sch C Income. Otherwise it would be an itemized deduction as an employee expense

innia

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