Contract mail carriers

[thomtax]

Does anyone handle any contract rural mail carriers? If so, what differences should I look for as compared to a regular business schedule C?

Thanks.

LT

[Uncle Sam]

Contract Mail Carriers

TTB-Page 10-6

[ChEAr$]

Simply put, a contract carrier is paid via 1099misc, and just like any other business takes ordinary and necessary expenses.

Whereas a regular employee of USPS gets a salary and car allowance if he provides own vehicle. Said reimbursement is coded L on the W2 form and seldom would such a taxpayer have deductible expenses on schedule a. The reimbursement is more than generous.

I did have a contract carrier once upon a time. however he didn't deliver the mail to customers; rather he drove his truck over to Montgomery and picked up the mail for the little post office near his home.
It was schedule c all the way.