Yes you can deduct the booth rental under the rental expense section under common business expenses on your business income and expenses summary page (screenshot).
Also you would be able to claim any ordinary and necessary
business expense that relate to your self-employment home business (including hair products, uniforms, etc.)
This can include
such things as any unreimbursed business miles driven to a client or work
location, home office expense if you uses a part of your home exclusively for
your job and supplies or equipment used in your work to name just a few.
Please refer to this
IRS link for more information about Business
Expenses
However, for business equipment
If each piece of equipment is less than $200 per
item, you can include the tools under Business Expenses > Other
Common Business Expenses (start/update) > Other Miscellaneous Expenses
(start/update). You can enter this as "Office Safe" and enter the
amount (See Screenshot)
If however a piece of equipment is substantially more
than $200, you will need to enter each item (the rest can still be
expensed as above) that is over this amount individually as an asset (you
will still be able to claim the full expense as an IRC section 179 deduction if
she has enough income to offset this deduction. Otherwise you will be able to
take a depreciation expenses over the life of the items).
Enter each asset
under the Your () Business Summary page under assets. Follow the TurboTax
guidance to help you enter this information.
To enter business income and expenses, once you
have signed into your TurboTax Account (for TurboTax Online sign-in, click Here , then select "Take Me to My
Return"), type "Schedule C" in the search bar then select
"jump to Schedule C"
