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Moonlighting & Locum Tenens
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expenses as a contractor

If a person is paid as an independent contractor for working in a clinic,

1. Are treats for staff members (such as candy, doughnuts, fruits, etc...) tax deductible as a business expense?
2. Is a coffee machine plus tea, sugar, creamer, etc... for personal use at the clinic deductible as a business expense?

Zip Code: 94949

Re: expenses as a contractor


I would say treats purchased for staff members are tax deductible against that income. According to IRS Publication 463 on Travel, Entertainment, Gift, and Car Expenses available at: https://www.irs.gov/pub/irs-pdf/p463.pdf:

If you give gifts in the course of your trade or business, you can deduct all or part of the cost.

$25 limit. You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year.

And unfortunately, coffee purchased for personal consumption at a job in the general vicinity of where you live is not tax deductible.

Zip Code: 01801