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For SCH C, there is is box in the Business Expenses section that asks for "taxes and licenses", and it ends up on line 23 of the SCH C which is also labeled "Taxes and Licenses". Note that the instructions for line 23 of the SCH C do not limit what's claimed on this line to anything other than the fee being business related. But I would still list it as a Miscellaneous expense and label it as something such as a "copyright use fee".
‎January 3, 2023
6:12 PM