My wife is building a business as a therapist. She has signed an agreement with an established private practice whereby they provide certain services/benefits to her -- things like office space, advertising, leads for new clients, insurance processing, charting software, etc. -- in exchange for a percentage of her revenue, which they call "dues". In addition, her current level of licensure requires that she pay another therapist with a higher level of licensure for "professional supervision". She paid both the private practice (a partnership) and the other therapist more than $600 in 2020, so she filed a 1099-NEC for each.
Now it is time to prepare our taxes, and I'm struggling a bit to determine which categories on Schedule C these expenses fit into. The instructions are vague enough that it seems like more than one could work. Obviously, I'd like to do it right if I can.
For the "dues" expense it seems like either "Commissions and fees" or "Contract labor" might be the best fit, but I suppose you could also make an argument for "Advertising" or "Office expense", since a portion of the fee does go toward those things. Or maybe it belongs in "Other expenses"?
For the "professional supervision" it seems like "Legal and professional services" fits the bill best, but the instructions seem to indicate this is intended for accountants and attorneys. So maybe "Contract labor" works better here?
I would appreciate any insight you might have.