Pay-per-lead fees from Thumbtack, Angi or Yelp belongs on Line 10, commissions and fees.
Why line 10
These land on the advertising line constantly, because the platform sells them as marketing. But a charge that happens only when a named customer contact or booking arrives is a fee for producing that piece of business, and that is what line 10 is for. Line 8 buys exposure at a fixed price whether anyone responds or not. Read the invoice: if the unit is a lead, a booking or a percentage of the job, it is line 10.
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 pay-per-lead fees from Thumbtack, Angi or Yelp lands on Line 10 without you sorting it.
Start for freeWhat pay-per-lead fees from Thumbtack, Angi or Yelp is confused with
- Line 8, advertising
- A fixed monthly or per-click amount that buys exposure regardless of result is advertising on line 8; a charge per lead, per booking or per dollar of revenue is a commission on line 10.
- Line 27a, other expenses
- Platform fees belong on line 10 rather than in a catch-all Part V category, so the return lines up with the platform statement and any Form 1099-K.
Examples that belong on line 10
- $38 charged by Thumbtack each time a homeowner messages you
- $420 of Angi lead fees in a month for a painting business
- A booking fee a marketplace takes out of each job it sends
- Exact match leads billed per contact
- A $25 per lead charge from a roofing lead broker
What does not belong here
- A fixed monthly ad package from the same platform, which buys exposure and goes on line 8
- Your own search ad spend, which is line 8
- The flat subscription part of a hybrid plan, which should be split out onto line 8
The limit that applies
A plan that mixes a flat monthly ad fee with per-lead charges should be split: the flat part on line 8, the per-lead part on line 10.
What to keep
Download the platform's monthly statement showing the per-lead charges rather than relying on the card total. Keep it with the Form 1099-K if the same platform also processes your payments.
Other expenses on line 10
| Expense | Line |
|---|---|
| a real estate commission split | Schedule C, Line 10 |
| Amazon seller fees | Schedule C, Line 10 |
| App Store and Google Play commission | Schedule C, Line 10 |
| Etsy fees | Schedule C, Line 10 |
| PayPal fees | Schedule C, Line 10 |
| referral fees you pay | Schedule C, Line 10 |
| sales commissions you pay | Schedule C, Line 10 |
| Shopify transaction fees | Schedule C, Line 10 |
| Square fees | Schedule C, Line 10 |
| Stripe processing fees | Schedule C, Line 10 |
| Upwork and Fiverr platform fees | Schedule C, Line 10 |
Related lookups
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 pay-per-lead fees from Thumbtack, Angi or Yelp lands on Line 10 without you sorting it.
Start for free