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A borrower receives 1099-MISC income for consulting work but also has significant unreimbursed business expenses. These expenses should be:

Correct Answer

B) Subtracted from the 1099 income to determine net qualifying income

For 1099 income, business expenses that are necessary to generate the income must be subtracted to determine the net income available to the borrower. This includes expenses like equipment, supplies, or other costs directly related to earning the 1099 income.

Answer Options
A
Ignored since they're not reported on tax returns
B
Subtracted from the 1099 income to determine net qualifying income
C
Added to the gross 1099 income
D
Averaged over three years regardless of actual amounts

Why This Is the Correct Answer

For 1099 income, business expenses that are necessary to generate the income must be subtracted to determine the net income available to the borrower. This includes expenses like equipment, supplies, or other costs directly related to earning the 1099 income.

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