Part of an employee’s earnings can be treated as self-employment income. A radio host also did promotions and appearances for his station’s sponsors, whom he personally cultivated. The sponsors compensated him through the station, which reported those payments, along with his regular pay, as wages on his W-2. Although he is an employee for purposes of his radio program salary, he qualifies as an independent contractor for the work he did for the sponsors, the Tax Court says. So he can take business expenses in full on Schedule C, instead of a partial write-off on Schedule A with its 2%-of AGI reduction (Ramirez, TC Summ. Op. 2013-38).