<prompt> Human: Im a little confused on how the new tax laws affect us Uber drivers. I know when the first drafts of the law came out they were planning on no longer allowing normal employees to deduct expenses such as mileage, and it was recommended that Uber drivers should set up S corporations, is this still the case? Is there anything else I should know about S corporations, such as drawbacks? Does it matter if I set it up now versus later in the year? Uber is also my second job, if that makes a difference.  <response>: Business deductions Schedule C are still in full force - those did not get changed. Its the schedule A itemized deductions that will no longer be allowed. For uber drivers, that would be schedule C business income, so you can continue to deduct everything you used to. You are not a normal employee, you are a 1099 contractor 