Housekeepers, janitors and custodians are all subject to income tax requirements. If you are employed by a company or other organization, they will provide you with a Form W-2, which will list your applicable income and tax withholdings. You are required to report your income to the IRS, even if you are self-employed. You are considered self-employed if you provide services for someone on your own, outside of an employer or an agency. You may have to report self-employment income on a Schedule C, Profit and Loss from Business.

Any self-employed individual who makes $400 or more in net earning must pay self-employment tax on their reported income. Sometimes, you may be required to make estimated tax payments quarterly throughout the year to cover the amount of self-employment tax you owe.

Deductions can help you reduce the amount of taxes you owe. You can claim unreimbursed expenses relating directly to your work. If you are self-employed, you can deduct them on a Schedule C, otherwise they may be claimed as a miscellaneous itemized deduction on Schedule A. You are required to keep receipts as documentation of these expenses.

You may be able to deduct some of the following expenses:

• Licensing/bonding fees, as long as they aren’t provided for initial obtainment
• Supplies you provide, such as cleaning solutions, etc.
• Uniform costs, including maintenance and cleaning, as long as the uniform is required and not suitable for street wear.