Help with 1099 tax deductions?

I completed my education this year for a new career, massage therapy. I know what to do for the educational expenses, but am wondering if and/or when I can deduct some other incurred expenses. I had expenses for my license and fingerprinting in 2009, although the license will be issued in 2010–I don’t have it yet. I also purchased a massage table and supplies in 2009 to practice with classmates and friends and to prepare for my business. My question is whether I can deduct the license, table and supply expenses in 2009 or can I wait to deduct them in 2010 when I actually am licensed and working as a massage therapist. I would prefer to defer these deductions until 2010 as income from my office job in 2009 was less than $10K, and the deductions may help more next year. Thx in advance!

You will only be able to make the deduction claims for the year in which the expenses were “paid” for. In your case, the expense occurred and was paid in 2009 so you will not be able to carry it forward to report as a 2010 expense.

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