I am a postdoctoral researcher at a government laboratory. I am considered a self-employed guest researcher for tax purposes. I receive a stipend from a government agency and they also pay for my health insurance. On my form 1099-MISC, they reported my stipend plus the amounts they paid for health insurance and for my moving costs. I know I can deduct the moving costs on my 1040, but can I subtract them from my self-employment income (schedule C) as well? What about the health insurance costs?

Also, I did independent consulting work out of my apartment for three months last year. Do I deduct the fraction of rent that went toward my office from my 1040 Schedule C? Finally, can I deduct the cost of books purchased for my job? What about a computer purchased for my 3-month consulting work (I needed a faster computer to do the work) and used 90% for business during those 3 months? Any help would be appreciated.