Independent contractor

Depends.   If it is included in the income like on the 1099NEC then you can expense the fee.  If you only report the net income amount you don't deduct the fee.   

Hi Tawnie,

The deducted amounts are costs of carrying on your business and can be deducted on Schedule C. 

Business expenses are the cost of carrying on a trade or business. These expenses are usually deductible if the business operates to make a profit.  To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your trade or business

https://www.irs.gov/businesses/small-businesses-self-employed/deducting-business-expenses

Regardless of which expenses you discover that you may write off, the most important thing is to keep accurate records throughout the year. Save receipts, including e-mail receipts, and file or log them so you have easy access to them at tax time. Not only does keeping receipts, mileage logs, and other expense records make filing taxes easier, but it also facilitates a system that allows you to track changes from year to year.  https://turbotax.intuit.com/tax-tips/self-employment-taxes/top-tax-write-offs-for-the-self-employed/L7xdDG7JL

Hope this helps,

Ron G