You can claim the cost to set up your pension plan as an "Other miscellaneous expense" on your schedule C.
In your schedule C:
- When you get to the screen that asks "What kind of expenses did you have for <your business>?", choose the drop-down for "Less common expenses" and select "Other miscellaneous expenses"
- Click "Continue"
- Scroll down to Expenses; find "Other miscellaneous expenses"; click on the blue Start button
- Enter a description such as "Pension administration" and enter the expense
