Can I deduct personal appearance expenses such as hair, nails, tanning, etc.?
You are a subcontractor and should report your income on Schedule C. Your business expenses also go on Schedule C. Personal appearance expenses probably aren’t deductible. The only exception would be if you were required by the company to tan a certain number of hours, and it’s specified in your contract. IRS Publications 334 and 583 provide some guidance about deductible expenses. Q: I understand there are two ways to calculate the expense on the business use of a car if you’re an independent contractor. Can you explain them? A: When you use your car for business purposes, you may either deduct the actual operating costs or use the per-mile allowance of 37.5 cents for 2004. Operating costs include gas and oil, insurance, repairs, registration fees, parking, licensing, tolls, depreciation and lease payments. If your car is also used for personal reasons, the expenses need to be pro-rated and only the business-use portion deducted. Real estate deductions Q: Are townhouse/condo/co-op fee