I seem to fall into a category not clearly defined by the IRS. For 2004 I haven't had any 'odd jobs' and may not take any, meaning I won't be filing a schedule C. My take on it at this point is that the IRS is going to look at me as a part time employee with 2 jobs, even though I set my own schedule and receive no benefits. Not fair, but I feel that if I try to take the above line deduction it's going to send up a red flag that I've taken a deduction I don't qualify for ( I should qualify, because I am independent of the businesses). There seems to be no provision for those who can't qualify for health insurance through their employers.
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