<< My question is - can any consultant/contractor do this? For tax year '99, I worked at a company as a consultant, but was paid through an agency. >>As what? If you were an employee of the agency (W-2) you can deduct legitimate business expenses on Form 2106 only if you itemize deductions on Schedule A, and only in excess of 2% of your AGI.If you're an independent contractor (1099-MISC), you deduct your legitimate business expenses on Schedule C.TMF ExROPhil Marti
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