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June 8, 2019
Question

What is a "fee-basis state or local government official"? I do consulting for the state government but get paid through an organization that is paid by the state.

  • June 8, 2019
  • 2 replies
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My 1099-MIsc is from the organization contracted by the state but my consulting work is with a state agency.  Largely I work at the state agency office.  Can I be considered a fee-basis state official?  I see my deductions for travel and home office would only count this year if I say I'm a state official.  I have taken these deductions in the past but with the new cap on deductions, they would not help me unless I say I'm a state govt official.

2 replies

rjs
Employee
June 8, 2019

You are not a fee-basis state official. A fee-basis government official is someone who is compensated by collecting fees for his or her services, rather than being paid a salary or wages.

ScruffyCurmudgeon
Employee
June 8, 2019
Example:  Health Agent or often in smaller municipalities the Building and Electrical Inspectors.
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August 29, 2019

If you are paid as a contractor, i.e. 1099-Misc, then your expenses can be deducted.

Employee
March 22, 2021

As a self-employed person, use Form 8829 and Schedule C (not Schedule A for "employees") to deduct home office expenses.