Updated November 8, 2026. Quick answer: A notary public or mobile signing agent reports notary fees on Schedule C, but the IRS says those fees are not subject to self-employment tax. The deductions are the ordinary ones: the commission and license fees, insurance, supplies and the drive to the signing. The twist is that the self-employment tax answer can differ for any income that is not a notary fee.
The deductions this work usually has to sort out
This page reads the IRS documents linked under Sources, as retrieved on November 8, 2026. The IRS publications and instructions cited here are the 2025 editions, written for returns filed for 2025; check the current edition before relying on a figure.
Every deduction below has to pass one test first. Publication 334 puts it this way: “To be deductible, a business expense must be both ordinary and necessary.” “An ordinary expense is one that is common and accepted in your field of business.” “A necessary expense is one that is helpful and appropriate for your business.” And where a cost is mixed: “If you have an expense that is partly for business and partly personal, separate the personal part from the business part.”
This table is the usual set for a notary or mobile signing agent. The line shows where the Schedule C instructions place that kind of cost; whether a particular purchase qualifies is the ordinary-and-necessary question above.
| Cost | Schedule C line | What to keep | Where it is explained |
|---|---|---|---|
| Notary commission and renewal fees | Line 23 | Commission papers and receipts | Schedule C line 23 |
| Errors and omissions insurance | Line 15 | Policy declarations | Schedule C lines 14 and 15 |
| Notary bond | Line 15 or Part V | Bond paperwork and payment record | Schedule C lines 14 and 15 |
| Stamp, journal, printing and supplies | Line 18 or 22 | Receipts | Schedule C lines 17 to 19 |
| Driving to signings | Line 9 | Mileage log with the signing as the purpose | mileage log requirements |
| Scanner, printer, laptop | Line 13 or Part V | Invoice with the date and price | equipment and depreciation records |
| Phone and internet (business share) | Line 25 | Bills and a business-use percentage | cell phone and internet business-use records |
| Marketing and signing-service listings | Line 8 | Invoices | Schedule C lines 8 and 9 |
Notary fees and self-employment tax
Publication 334 says: “Fees you receive for services you perform as a notary public are reported on Schedule C (Form 1040) but are not subject to SE tax (see the Instructions for Schedule SE (Form 1040)).” The Schedule C instructions say the same in different words: “Do not enter your net profit from line 31 on Schedule SE (Form 1040), line 2, unless you are required to file Schedule SE (Form 1040) because you have other self-employment income.” The same instructions then point to the half-of-self-employment-tax deduction: “You can deduct one-half of your self-employment tax on Schedule 1 (Form 1040), line 15.” Those passages cover fees for notary services. A signing agent may also receive a separate fee for printing, courier work or handling documents, and none of the passages says how that fee is treated; read the Schedule SE instructions or ask a preparer before assuming it follows the notary rule. For the SE tax mechanics generally, see self-employment tax explained.
Equipment under the safe harbor
A scanner, printer or laptop is a purchase that can be expensed in one year if it falls under the small-purchase election: “If you don’t have an applicable financial statement, you may use the de minimis safe harbor to deduct amounts paid for tangible property up to $2,500 per item or invoice.” Keep the invoice with the item and date; the election is explained on the de minimis safe harbor and receipts.
Driving to signings
Publication 334’s local transportation list includes “Visiting clients or customers.” and the commute rule is “You can’t deduct the costs of driving your car or truck between your home and your main or regular workplace.” For a mobile signing agent without a regular office, trips to signing locations are client visits. Log the date, miles and the signing’s purpose, and see mileage log requirements.
The big items outside the line-by-line list
| Big item | How it comes up for this work | Live pages |
|---|---|---|
| Home office | A notary who meets clients at home qualifies only for space used exclusively and regularly for that; a kitchen table does not. | home office records for Form 8829; Schedule C line 30 |
| Vehicle | Mobile signing is mileage-heavy; the log is the main record. | mileage log requirements; Schedule C lines 8 and 9 |
| Health insurance | Your own premiums are a Schedule 1 deduction, not a Schedule C cost. “Do not include on line 14 any contributions you made on your behalf as a self-employed person to an accident and health plan.” The same instructions point you to Schedule 1: “you may be able to deduct on Schedule 1 (Form 1040), line 17, the amount you paid for health insurance on behalf of yourself, your spouse, and dependents, even if you do not itemize your deductions.” | Schedule 1 line 17 |
| Retirement plan for yourself | “If you are a sole proprietor, you can deduct contributions you make to the plan for yourself on line 16 of Schedule 1 (Form 1040).” Plan contributions for employees go on Schedule C line 19, which is why the retirement row sits outside the Schedule C table. Whether notary fees count as earnings for a plan contribution limit is not covered by the passages on this page; ask a preparer. | Schedule 1 lines 15 and 16; SEP-IRA contributions |
| Qualified business income | Whether this work qualifies for the QBI deduction at higher income depends on thresholds that change yearly; read the live page for the current numbers. | QBI deduction thresholds for 2026 |
Records
Publication 463 sets the bar: “You must generally have documentary evidence such as receipts, canceled checks, or bills, to support your expenses.”
For capture of supply and mileage-adjacent receipts, SparkReceipt’s home page says you can snap a receipt at the counter in the phone app; Dext’s US home page says you can send receipts, invoices and statements by mobile, email, WhatsApp or desktop. These are the vendors’ statements; this page has not used either product. A folder of photographed receipts and a spreadsheet meet the same IRS test, which is whether the record exists and was made close to the time.
Common mistakes
- Paying self-employment tax on notary fees that the IRS says are exempt, or the reverse for non-notary income.
- Logging the drive from home to your regular office as a signing trip.
- Forgetting that a separate document-handling fee may not follow the notary rule.
Related: tax deductions by profession, Schedule C business code for bookkeepers and notaries, and notary rules by state.
Sources
- IRS Publication 334 (2025), Tax Guide for Small Business (For Individuals Who Use Schedule C)
- IRS Publication 463 (2025), Travel, Gift, and Car Expenses
- Instructions for Schedule C (Form 1040) (2025)
Read from the IRS documents linked above on November 8, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.