For 1099 contractors & freelancers
Yes, a laptop or computer you use for your freelance work is deductible, at the percentage you use it for business.
Schedule C, line 22 (Supplies) or line 27a if expensed under the de minimis safe harbor; otherwise line 13 (Depreciation) via Form 4562.
Under the de minimis safe harbor, you can deduct items costing $2,500 or less each in the year you buy them, instead of depreciating them. Most laptops qualify. You make the election with a statement attached to your return.
More expensive equipment can usually still be written off in the first year using Section 179 or bonus depreciation on Form 4562.
If the computer is also used personally, deduct only the business-use percentage.
The receipt and a note of business use.
In Smart Deductions, this is suggested as Supplies (Schedule C line 22). You confirm it before it counts.
Sources
General information, not tax advice. For your specific situation, check with a CPA or Enrolled Agent.