You enter as "other miscellaneous expenses" in your business income interview. See the link below for the specific steps, if needed.
Be advised to be a business bad debt you must have included the income as taxable earlier. For example, if you did work for someone who never paid, then you haven't included the income. So there is nothing to exclude.
However, if you loaned money to someone and they never paid it back then you would have a bad debt.
Here is a link with further discussion on the subject.
[edited 2/3/2021 10:28am]
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