Agent fees for pro athletes
3%-10%
Can You Write Off Agent Fees for Pro Athletes?
Short answer: No for W-2 athletes on the federal return; endorsement income agents are deductible against self-employment income.
W-2 employees can't deduct unreimbursed job expenses on a federal return through at least 2026 (the miscellaneous itemized deduction is gone); ask your employer for an accountable-plan reimbursement instead.
Records to keep: Keep receipts, 1099s or W-2s, a mileage log, and a note of the business purpose. W-2 employees should ask about employer reimbursement.
Agent fees for pro athletes
3%-10%
Remote Workers / Freelancers / Consultants
No for W-2 athletes on the federal return; endorsement income agents are deductible against self-employment income.
Business justification
No for W-2 athletes on the federal return; endorsement income agents are deductible against self-employment income. W-2 employees can't deduct unreimbursed job expenses on a federal return through at least 2026 (the miscellaneous itemized deduction is gone); ask your employer for an accountable-plan reimbursement instead.
Category
- Write-Offs by Job