A freelance photographer belongs on Line 11, contract labor.
Why line 11
A photographer or second shooter you hire for a job invoices you as an independent business, so the fee is contract labor on line 11. If the shoot exists to market your own business, there is a real argument for advertising on line 8, and that is where product and brand photography usually sits. The test is purpose: labour you resell or use to deliver a client job is line 11, images created to promote you are line 8.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so a freelance photographer lands on Line 11 without you sorting it.
Start for freeWhat a freelance photographer is confused with
- Line 8, advertising
- Photography shot to promote your own business, such as product shots for your store, is advertising on line 8; a shooter working on a client's job is line 11.
- Line 26, wages
- A photographer on your payroll with set hours is an employee, so the pay is wages on line 26.
- Line 20a, rent or lease of vehicles, machinery and equipment
- Renting a body, lens or lighting kit for the shoot is rent of equipment on line 20a, not payment for a person's time.
Examples that belong on line 11
- 600 dollars to a second shooter on a wedding you were booked for
- A 350 dollar day rate for a photographer on a client's event
- 250 dollars to a photographer for a real estate listing you represent
- A 900 dollar invoice for a product shoot delivered to a client
- 150 dollars to an assistant who lit and loaded on a commercial job
What does not belong here
- Headshots and brand photos of yourself for marketing, which are line 8
- Camera bodies and lenses you bought, which are capitalised and reach line 13
- Studio rental for the day, which is line 20b
- Stock image licences, which are line 18 or line 8 depending on use
What to keep
Keep the shooter's invoice, the job or client it was booked against, proof of payment and a W-9. Noting the job on the invoice is what separates line 11 from line 8 a year later.
Other expenses on line 11
| Expense | Line |
|---|---|
| a freelance developer or designer | Schedule C, Line 11 |
| a freelance editor or bookkeeper | Schedule C, Line 11 |
| a staffing agency invoice | Schedule C, Line 11 |
| a subcontractor on a client project | Schedule C, Line 11 |
| a virtual assistant | Schedule C, Line 11 |
| a website bug fix by a contractor | Schedule C, Line 11 |
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Sources
This page explains how Schedule C lines work. It is general information, not tax advice for your situation. If an expense is large or the answer turns on a fact about your business, confirm it with your tax preparer.
Looking for a different expense? The full Schedule C line lookup has every line from 8 to 27 with the expenses that belong on each, and Schedule C expense categories walks the whole form in order.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so a freelance photographer lands on Line 11 without you sorting it.
Start for free