Can I enter supply expenses on the schedule c as a total for the year or do I need to enter them as individual items for each time I purchased them during the year?

[2017jaemae]

I'm an artist so paint and brushes are two of my supply expenses. Can I enter them as line items with the yearly total spent on that supply (e.g. Paint $400, Brushes $67), or do I need to enter a line item for each time I purcahsed that item throughout the year (e.g. Paint $13, Paint $1.79, Paint $32, Brushes $1.79, Brushes $2.99, Brushes $2.97)?

[Marketstar · Accepted solution]

No, take each category and deduct a total for the year.

See Schedule C https://www.irs.gov/pub/irs-pdf/f1040sc.pdf

You will see on the actual form that you can only enter total expenses.