@Sam Hopi
You don't indicate what type of business the S corporation operates.
I recommend you put it on a line that it relates to:
- If you use the CGS line (form 1125-A), and the labor relates to that, put it on line 3 or 5 of that form
- If you don't use CGS, just put it on the other deductions line and label it appropriately.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
