If you receive a 1099-misc you're considered a self employed contractor. In addition to the Form 1040 you would also file Schedule C or C-EZ and Schedule SE (social security). If you use the computer in your business more than 50% of the time, you can deduct the entire cost under a provision of the tax law called Section 179. Under Section 179, you can deduct in a single year the cost of tangible personal property (new or used) that you buy for your business, including computers, business equipment and machinery, and office furniture
Also see: https://ttlc.intuit.com/community/credits-and-deductions/help/can-i-deduct-my-work-computer/00/26009
Answers are correct to the best of my ability but do not constitute legal or tax advice.
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