The employer should have reported this on Form W2. If on W2 it is reported as wages, then you will take deduction for employee business expenses, which is itemized deduction.
This is from the instructions to Form 1099-Misc, page Misc -5, column 2:
"Exceptions. Do not report in box 7, nor elsewhere on Form 1099-Misc, the cost of current life insurance protection (report on Form W-2 or Form 1099-R), an employee's wages, travel or auto allowance, or bonuses (report on W-2), or the cost of group-term life insurance paid on behalf of a former employee (report on Form W-2)."
If the employer is not willing to amend form 1099-misc, you will report it on schedule C. Deduct all your actual expenses on schedule C. Only balance amount, if any, is your taxable income subject to SE tax.
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