It is reported on the 1040 form schedule 1 line 22 with the identifier "UDC" next to it.
IRS Pub 525 page 30.
https://www.irs.gov/pub/irs-pdf/p525.pdf
TurboTax does not directly support this but it can be entered by using the CD/download desktop software in the forms mode on the 1040/1040SR Worksheet for Schedule 1 line 22.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
