It depends. Direct labor would be a part of Cost of Goods Sold (Part III, Line 38). Direct labor is considered compensation to employees that directly relate to earning the income. Wages that are indirectly related (such as office employees), would be on Line 26 of your Schedule C.
PPP is not considered income and would be entered anywhere on your Income Statement. Rather, it is a balance sheet item. If it has not been forgiven as of December 31, 2020, it usually sits in a Loan account. Then, once forgiven, it would be a debit to the PPP loan account and a credit to a non-taxable income account in your accounting software (if you utilize one).
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