@DianeW777 For clarity then, I'm wondering if it makes most sense to show inventory under Line 36 "Purchases" with a 0 beginning and 0 ending inventory balance (which I believe is what @ThomasM125 suggested). But then I don't know if it's clear to the IRS that I'm electing the small business exception under TCJA if I don't list inventory as "Materials and Supplies". The 3 options I'm considering are:
1) Include under COGS section as "Purchases" with 0 beginning and 0 ending inventory balance
2) Include under COGS section as "Materials and Supplies" with 0 beginning and 0 ending inventory balance
3) Include under Other Expenses/Misc. Expenses as "Non-Incidental Materials & Supplies (TCJA)"
Thanks for all your guidance - it's my first year filing so I want to make sure I choose the most appropriate method that I can use consistently going forward.
