For Anti Java

Discussion today with a CPA about the deduction of Agent's Fees by a football player.

Technically agent fees are an employee expense and the new tax code has limited the deduction of employee expenses.

I think in today's market the player does not actually pay the agent, rather the amount is paid directly to the agent by the team.

If the payment to the agent could be considered as an employer (rather than an employee) expense, then the team could deduct in full.

And the players salary would be reported to IRS with the agents fee already subtracted out.

I figured either you or your Father would know how an agents fee would be treated on a players income tax return for 2018.