some taxpayers receive both a w-2 - no employee expenses are deductible, and others receive a w-2 and do other work which generates a 1099-NEC (independent contractor - IC). As an IC they are entitled to deduct certain expense related to this work. The issue is separating what may be common expenses. If you are ever audited the IRS would be quite justified in asking you to prove the IC expenses were for IC work and not that as an employee.
