Deductions & credits

The deduction would be entered as a negative figure using the instructions below. The code language is provided in the link and the excludable portion is entered below for your convenience.

• US Code Section 126:Certain Cost Sharing Payments  
  • Excludable portion:   (1) In general The term “excludable portion” means that portion (or all) of a payment made to any person under any program described in subsection 
    • (a) which— 
      • (A) is determined by the Secretary of Agriculture to be made primarily for the purpose of conserving soil and water resources, protecting or restoring the environment, improving forests, or providing a habitat for wildlife, and 
      • (B) is determined by the Secretary of the Treasury or his delegate as not increasing substantially the annual income derived from the property.

Other Miscellaneous Income:

1. Sign into your TurboTax Online account
2. Go to Tax Home (left panel)  Wages and Income  section
3. Scroll to  Less Common Income > Select  Miscellaneous Income, 1099-A, 1099-C
4. Select Other reportable Income > Enter a description (----) and the amount as a negative number (-100)*
   • * The amount on your 1099-MISC

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