Thank you! It was paid out of personal funds, but it's still "other income"? Just clarifying for 2019's return.

I assume you have a Schedule C. Do you keep a separate bank account for it? You should. If not, since you and your Sole Proprietorship are virtually one and the same, then maybe. Did you pay because you had insufficient profit? If you are putting your own cash into the "business", then you have the possibility of mistaking it for income. If you have insufficient profit, just forget the expense and reimbursement.

Thank you again, this business was a start up this year, so personal funds were used for those expenses. Paid just after my start up date, so it's not a start up cost. I'll just plan for the return "income" in two years. I need all the deductions I can legally take this year.