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Statutory employees: Oa. Report their expenses as miscellaneous itemized deductions. Ob. Claim their expenses as deductions for AGI. Oc. Include common law employees. Od. Are

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Statutory employees: Oa. Report their expenses as miscellaneous itemized deductions. Ob. Claim their expenses as deductions for AGI. Oc. Include common law employees. Od. Are subject to income tax withholdings

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