Hello, Heidi!
Welcome to "the club"!! When you are thinking of what you can and cannot 
deduct, try to just remember these things...

1. Your owner is giving you a 1099 for your proof of how much you made that 
year. She collects the money (key difference between an independant contractor 
and a booth renter), and then gives you your percentage. She provides whatever 
is agreed to as a part of the percentage that she keeps.

2. THEREFORE... anything that is a expense of doing business that YOU pay for 
that is NOT included in the percentage she keeps is a deductible business 
expense. If you go to IRS.gov and search through the forms and publications, 
you will find the limits and guidelines. As a general guideline, (keep ALL 
reciepts!)
    a. mileage to any location that you visit for a legitimate business reason 
(supplies, marketing, classes) FROM the salon to your destination and back. 
Keep a record of when, to where, and how many miles.
    b. travel expenses incurred as a result of travel for educational 
or legitimate promotional activities pertaining to your business. ALL 
deductible at 100% EXCEPT meals which are subject to the 50% rule. (They figure 
you would have to eat something, no matter where you were!)
    c. supplies, utilities, advertising, marketing materials that you were not 
reimbursed for by anyone else, including magazines you pay for (to read first!) 
then use for pedi clients...
    d. the market cost of services you did for free to gain clientele (as an 
advertising expense)
    e. cell phone gets a little tricky.... IF you use your phone for legitimate 
business reasons that can be PROVED (you have your number on your business 
cards and other marketing, you use your phone to text reminders to clients and 
your cell company can itemize your bill), you MAY be able to deduct a PORTION 
of your cell phone bill as a utility. It is sort of a gray area....

3. Just remember for all deductions, the burden of proof falls on you! If the 
IRS decides to audit you, YOU must PROVE the expense was for a legitimate 
business activity. (turn into a obsessive-compulsive receipt keeper!) There is 
a lot of information online, and a small consultation appointment with a 
Certified Public Accountant may be worth the money! 

Again, welcome, and good luck!!
Michelle Cordes, Licensed Nail Technician
The Nail Spa @ Steel Magnolias Salon
"The spa for your hands and feet since 1997"
Bremerton, Washington
www.myspace.com/thenailspa




________________________________
From: massnailtech <[email protected]>
To: NailTech <[email protected]>
Sent: Mon, April 12, 2010 11:52:27 AM
Subject: NailTech:: Tax Deductions??

Hi All,

I'm starting a new job working as a natural nail tech, she'll be
giving me a 1099 at the end of the year.  Can I deduct any supplies,
education, etc on my taxes?

Sorry, new to all of this.
Thanks
Heidi

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