You can deduct this as an
Other Miscellaneous Expense.
- When you get to the screen that asks "What kind of expenses did you have for <your business>?", choose the drop-down for "Less common expenses" and select "Other miscellaneous expenses"
- Click "Continue"
- Scroll down to Expenses; find "Other miscellaneous expenses"; click on the blue Start button
- Enter a description such as "Referral fees" and enter the expenses that you paid during the year.
