Bookkeeping guide
Notary / signing agent tax bookkeeping: categories to review
Loan signings, mobile notary, apostilles. If you got a 1099 for this work, here are common categories and review questions; your facts and records determine what qualifies.
Worth knowing
These are common expenses people in this line of work may need to review. Anything marked in orange is an edge case worth raising with a preparer rather than assuming.
Notary fees and self-employment tax
IRS guidance says fees for services you perform as a notary public are reported on Schedule C but are not subject to self-employment tax. Pay for work beyond the notarial act itself, such as loan-signing agent services, apostille handling, printing, courier runs, or travel, may be subject to self-employment tax, and a flat signing fee can mix both. Show notarial fees separately on invoices, report all fees whether or not a Form 1099 arrives, and ask your preparer how to split mixed fees and figure your net notary profit. The Tax planner has an optional field for profit not subject to self-employment tax.
track separately confirm split
Mileage to signings
Driving from one signing to another may be business mileage. Trips from home to signings inside your metro area can be nondeductible commuting if you have no regular work location; a home office that qualifies as your principal place of business can change that, so confirm with your preparer. Keep a timely log of date, destination, purpose, and miles. The standard mileage rate is used instead of actual gas, repair, and insurance costs; business parking and tolls at signings are tracked separately.
$0.70 / mile 2025 rate
Commission, bond & E&O costs
Commission, filing, and oath fees paid to a state or local government may generally be Schedule C taxes and licenses; some licenses may have to be amortized, so ask about a multi-year commission. A required notary bond and E&O coverage are often recorded as insurance — the bond protects the public, while E&O protects you. NNA and similar orders often bundle these with membership, training, background screening, and supplies; split the receipt so each part lands in its own category. Other charges that mention notary may be suggested as legal & professional services; recategorize any that are your own notary costs.
split receipt per invoice
Paper, toner & printers
Loan document packages can be long. Paper, toner, and ink used for client documents may generally be ordinary and necessary office expenses; keep receipts and claim only the business-use share. A laser printer, scanner, or laptop is a bigger purchase that may need to be depreciated or may qualify for an election — a good question for tax time.
at tax time big items
Training & certification
Courses the law requires to keep your commission, and training that maintains or improves skills for notary work you already do, may qualify as Schedule C expenses. Courses needed to meet the minimum requirements for a first commission, or that qualify you for a new trade or business, generally don't. Whether a signing-agent course improves existing skills or starts a new line of work, and how costs before your business began are treated, are worth asking at tax time.
at tax time new vs. existing
Apostille & courier fees paid for clients
Apostille work often means paying state authentication fees and shipping on a client's behalf. Tie each fee to its client order and ask your preparer how to show what the client pays you back, so nothing is missed or counted twice. Don't book client apostille fees as your own taxes and licenses, even when the charge comes from a Secretary of State office.
per client order pass-through fees
Common categories PrivateBooks suggests
Pick Notary / signing agent during guided setup and PrivateBooks shows these categories mapped to Schedule C lines for review — no chart of accounts to invent. The mapping does not establish eligibility, business-use share, or substantiation:
| Category | Schedule C line |
|---|---|
| Notary commission & filing fees | Line 23 — Taxes and licenses |
| E&O insurance & notary bond | Line 15 — Insurance (other than health) |
| Notary stamp, seal & journal | Line 22 — Supplies |
| Printer paper, toner & ink | Line 18 — Office expense |
| Mileage to signings | Line 9 — Car and truck expenses |
| Business parking & tolls | Line 9 — Car and truck expenses (business parking and tolls) |
| Notary association dues (NNA) | Line 27b — Other (dues & memberships) |
| Signing agent training & certification | Line 27b — Other (education & training) |
| Background screening | Line 27b — Other expenses |
| Directory listings & marketing | Line 8 — Advertising |
| Remote notary platform & software | Line 27b — Other (software & subscriptions) |
| Phone bill (work %) | Line 27b — Other (phone & internet) |
| Shipping & courier fees | Line 27b — Other (postage & shipping) |
Merchants it recognises automatically
On top of the 584 built-in sorting rules, this pack adds rules for 123Notary, Apostille, Bluenotary, Loan Signing System, National Notary, Nationalnotary, Notary Public Underw, Notary Rotary, Notary Stamp, Notary Suppl, Notarycafe, Notaryrotary. A matching description gets a suggested bookkeeping category; anything uncertain goes to Review instead of being guessed at. Spot-check every suggestion: a merchant match is not proof of business use, eligibility, allocation, or substantiation.
Do you even have to file?
Net earnings from self-employment of $400 or more generally require Schedule SE, but other filing rules can apply below $400. Whether you received a 1099, also have W-2 wages, had withholding, or need estimated payments depends on the full return. Review the official Schedule SE instructions or ask a qualified preparer instead of treating this bookkeeping guide as a filing decision.
See an optional cash-reserve illustration →
Educational pointers, not tax advice. Tax rules change and your situation is specific — worth asking about at tax time. The free IRS-sponsored VITA program helps people under its income threshold at no cost.