Tax Deductions for Janitors
Custodians and janitors are able to claim deductions for job related expenses that aren't reimbursed by their employers. First, those employed by a company will receive a Form W-2 at tax time, which states the tax withholdings and earned income.
If you provide services outside of your employer, you are considered to be self-employed, and any income made from these activities will have to be reported on a schedule C, Profit and Loss from Business. Janitors are considered self-employed when they supply all materials for cleaning and schedule their own jobs. For example, someone who cleans an office building once a week and pays for all cleaning items is likely considered self-employed.
Any income from self-employment in excess of $400 is subject to self-employment tax, which may be paid through estimated tax payments throughout the year. These estimated tax payments should cover the appropriate tax amount for the income reported on your schedule C.
If you chose to deduct job-related expenses, you may do so either as a miscellaneous itemized expense on a Schedule A if you are an employee, or on a Schedule C if you are self-employed. You should keep all your receipts in order to substantiate any costs you incur throughout the year.
Deductions for Janitors include:
- Uniform cost and maintenance, as long as the uniform is required and is not suitable for everyday wear
- Supplies and incidentals, such as cleaning solutions
- Licensing and bonding fees
