I have two careers: 1) I am actor in the film industry, and 2) I work as a staff member at various events (trade shows, mall promotions, etc.).
I am paid as an independent contractor in both careers.
In 2016, my talent agent got me two acting jobs. For each job, I was paid $200, and I had to pay 10% of the $200 to the agent as a commission. For each job, the agent received a $200 check, and then sent me a check for $180.
On the Schedule C form for my acting career, what do I list as my gross income from these two jobs (Schedule C, line 1)? Do I list $360 (the amount I received after the agent took the commission)?
Or do I list $400 (the pre-commission amount)?
If I list the pre-commission amount, do I deduct the commissions as business expenses (Schedule C, line 10, commissions and fees)?
In my event-staffing career, one employer paid me via a third-party pay platform called Workmarket (www.workmarket.com). The employer sent money to my bank account electronically, via the Workmarket platform. The employer took 1% of my earnings as a "Workmarket fee".
For example, if one job paid me $17 per hour for 6 hours of work, my pay would be $102. After the 1% Workmarket fee, I would get $100.98. The $100.98 (after-fee amount) is what would be sent to my bank account. The invoice on the Workmarket website stated that my total pay was $100.98. The "Workmarket fee" was not mentioned at all.
So, on the Schedule C form for my event-staffing career, what would I list as my gross income from this Workmarket job (Schedule C, line 1)? Do I list the post-fee amount of $100.98? Or, do I list the pre-fee amount of $102, and then deduct the fee as a business expense (Schedule C, line 10, commissions and fees)?
Thanks in advance for any information.