. . . There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business . . .

So reads the salient portion of Section 162 of the Internal Revenue Code. Section 162 goes on and on like I-80 across Nebraska. Read it at your own risk, but there is nothing ordinary or necessary in doing so. We will focus on the meanings of the above words and phrases to see if you as a writer or artisan doing your work as a freelancer qualify for a saving grace.