Upwork and Fiverr platform fees belongs on Line 10, commissions and fees.
Why line 10
The platform's cut of a completed job is a commission on the sale of your services, which is the plain meaning of line 10. Report the full contract value as gross receipts and deduct the fee, rather than reporting the smaller amount that reaches your bank. If you are the buyer on these sites, the money that goes to the freelancer is contract labor on line 11 and only the platform's own service fee 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 Upwork and Fiverr platform fees lands on Line 10 without you sorting it.
Start for freeWhat Upwork and Fiverr platform fees is confused with
- Line 11, contract labor
- Money that ends up in a freelancer's pocket for doing work for you is contract labor on line 11; the platform's slice of the same transaction is line 10.
- Line 8, advertising
- Upwork Connects and promoted Fiverr gigs buy visibility before any sale exists, so they are advertising on line 8.
- Line 27a, other expenses
- A flat membership such as Freelancer Plus is a subscription, itemised on line 27a, because it is not tied to a job.
Examples that belong on line 10
- Upwork's 10 percent freelancer service fee on a 2,000 dollar contract, 200 dollars on line 10
- Fiverr's 20 percent commission on a 250 dollar gig
- A 2 dollar direct-to-bank withdrawal fee on Upwork
- A currency conversion fee on a Fiverr payout to a non-dollar account
- The client-side payment processing fee you absorb on a direct contract
What does not belong here
- Reporting only the net payout as income and skipping the fee entirely
- Connects or gig promotion spend, which is advertising on line 8
- The fee the client paid, which never came out of your pocket
- Software you bought to do the work, which is line 18 or a capitalised asset
What to keep
Download the Upwork transaction history or the Fiverr earnings report for the year; both show gross contract value and the service fee as separate columns, which is the pairing line 1 and line 10 need.
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 |
| pay-per-lead fees from Thumbtack, Angi or Yelp | 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 |
Related lookups
- Where do subcontractors go on Schedule C?
- Where does Google Ads spend go on Schedule C?
- Where do client gifts go on Schedule C?
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 Upwork and Fiverr platform fees lands on Line 10 without you sorting it.
Start for free