<p>Melsmom- One thing I did not mention and I recommend you seek the advice of a tax pro, but what we did NOT do was to deduct any travel expenses as the result of auditioning for undergrad college admissions. My son did take travel expenses this year against his pro audition; audition expenses for grad school admissions we did not take.</p>
<p>I’m not sure how the IRS views college related audition expenses (why would not everyone regardless of major then be able to deduct travel expenses to visit schools?). I would tend to err on the side of caution.</p>
<p>As for 1099’s, son rarely receives them as a sub, or for gigs. He gets a couple for contract teaching at summer programs. It would depend on the amounts, as I believe there are IRS guidelines as to when an “employer” has to send one, and I believe it is based on amount paid to the independent contractor.</p>