Yes. If you use the Ipad in your business, you can deduct it.
If you received a 1099-Misc. for consulting, you will need to file a Schedule C. On Schedule C, you will have an opportunity to list business expenses. You can list the Ipad in this section.
One note, if you use the Ipad for personal use too, the IRS expects you to only list the amount of the cost that relates to the percentage you use it in your business.
For example, you paid $500 and you use it half the time then only half of the $500 is deductible.
