I was a contractor/inspector, paid on a 1099 and filing on a schedule C when I was working (retired now).
I always deducted the cost of CEUs and the various code books, CDs etc. That can be quite a big number if you get the whole set every cycle (electrical and building).
The strange thing was my books and disks was my biggest asset when it came time to pay my tangible taxes. My PCs were all junkers when I started and I never really had more than a hundred bucks in them through any given tax year.
I managed to get away with the dreaded home office too. Just keep good records. I had one audit and they ended up giving me money.
I still pay tangible taxes on my code books since I keep my license up but since I don't have any revenue I can't write anything off.


Greg Fretwell