Can business expenses, related to other income shown on line 21, also be claimed on line 21?

Tax payer has SPIFF sales incentives to be reported on line 21. Can related deductible expenses such as mileage, telephone, etc also be claimed on line 21 as an off-set?

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No - you will not be able to claim business expenses related to income being reported on line 21 as other "one-time" income.

However, if you report the 1099-MISC income as self-employment income on Schedule C, you would be able to claim any business related expenses.

Additionally, if you have unreimbursed job-related expenses that related to your entire employment (including the line 21 sales incentive income), then you will be able to include these as a miscellaneous itemized expense under Schedule A.

Please refer to this IRS link for more information about Business Expenses