I am an independent contractor for several contracting agencies. This year, I have also been an employee of a business contracted by the federal government (DOI) and had taxes withheld for that income. For both positions (as independent contractor and employee of contracted business), I use my home office for business regularly. Can I claim the expenses (new laptop and other business equipment) as deductions even though I have paid taxes for five months of the year on a W-2 and the remaining months paid no taxes on a 1099?