RC Tax Solutions

Tradesmen & Unionized Workers

Carpenters, Masons, Framers, Roofers (and other skilled trades)

If you work for yourself as a tradesperson or independent contractor (electrician, carpenter, construction worker, mechanic, operator, plumber, welder, etc.), you’ll typically receive Form 1099-NEC for your services. Report that income on Schedule C and deduct ordinary & necessary business expenses. W-2 job expenses are generally not deductible, but self-employment expenses are.

Example: installing overhead fans for a homeowner or wiring backyard lighting is self-employment income (may be reported on 1099). If your net earnings are $400+ you’ll owe self-employment tax (Schedule SE) and may need to make estimated payments.

Common Deductible Job-Related Expenses

  • Subscriptions to trade journals & online resources
  • Union/association dues (self-employed deduct on Schedule C)
  • Insurance premiums for liability or wrongful-act protection
  • Specialized tools & equipment (or repairs/replacements)
  • Safety gear: steel-toed shoes/boots, hard hats, goggles, gloves
  • Uniforms and upkeep if required for work and not suitable for street wear
  • State/local licenses, regulatory fees, and occupational taxes
  • Job-related education/certification courses (if they maintain or improve skills)

Additional Expenses You May Deduct (Schedule C)

  • Car & truck expenses between job sites (standard mileage or actual expenses)
  • Employee wages/contract labor (if you hire help)
  • Professional fees (bookkeeping, accounting, legal)
  • Rental costs for storage yards, trailers, equipment
  • Travel away from home for jobs/training (transportation, lodging, meals — limits apply)
  • Advertising & marketing
  • Tool & equipment repairs and maintenance
  • Supplies & incidental materials
  • Excise taxes and personal property taxes on business assets

Get A Consult

I Am Union — What About Me?

If you’re self-employed, union dues are deductible on Schedule C. Most W-2 employees cannot deduct unreimbursed job expenses for federal taxes under the TCJA (2018–2025), but some specific professions/situations still allow them:

  • Armed Forces reservists
  • Qualified performing artists
  • Fee-basis state or local government officials
  • Taxpayers with impairment-related work expenses

Also check your state rules — some states still allow certain employee deductions.

What to Expect & What You Need — General Tax Preparation

The IRS notes many taxpayers use professionals to file correctly. Whether we handle your return or you DIY, organizing documents early keeps things smooth.

Key Takeaways

  • Collect all annual tax documents (W-2s, 1099-NEC/INT, etc.).
  • Organize receipts by category (supplies, mileage, tools, dues).
  • Have last year’s return handy for reference.
  • Your preparer, software, or the IRS will have the forms you need.
Choose a Tax Preparer

Pick a preparer who understands construction/trades. RC Tax Solutions builds your deduction strategy around your actual job workflow.

Are you in an affected area?

Disaster declarations can extend deadlines and expand relief. Ask us to check your ZIP for current IRS relief.

Schedule an Appointment

Bring IDs, EIN (if applicable), income forms, receipts, mileage logs, bank/credit statements, and tool/equipment lists.

Gather Your Documents
  • 1099-NEC, W-2 (if you also have employment), bank interest forms
  • Invoices, job logs, contracts
  • Mileage records, fuel/repair receipts (if using actual method)
  • Tool/equipment purchases and repairs
Round Up Your Receipts

Digital photos or scans are fine — just be consistent and keep them organized by job or month.

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