TomD8
Level 15

Deductions & credits

Line 4 is "Cost of Goods Sold."  Line 10 is "Commissions and Fees" paid to others by you.  You might also want to read this web reference, written by a CPA:  <a rel="nofollow" target="_blank" href="https://www.inman.com/2016/08/08/3-tax-deductions-all-agents-should-utilize-immediately/">https://ww...>
Also, what if you get audited (admittedly a remote possibility) and the IRS agent asks you, "What goods did you sell?"
**Answers are correct to the best of my ability but do not constitute tax or legal advice.