Here is yet another IRS website that says I put it on both the 1040, line 28 AND Schedule C, line 19:
<a rel="nofollow" target="_blank" href="
https://www.irstaxforumsonline.com/sites/default/files/players/sep16/downloads/sep16transcript.pdf">...>
"Line 28 of the Form 1040 is the place you report the
deductions you made for yourself to the SEP or the SIMPLE IRA
if you are self-employed. ........ So then Line 19 of the Form 1040 (Schedule C) is the line item for
the deduction for contributions made to your employees and that
line is called Pension and Profit-Sharing Plans."
