https://ttlc.intuit.com/community/tax-credits-deductions/discussion/can-freight-out-be-a-part-of-cost-of-goods-sold-and-not-an-expense/01/2824801#M270397 <P>I have seen conflicting information. If it is an expense, and not a part of "cost of goods sold", where is it included on form 1065. We are a multi-member LLC taxed as a partnership.</P> Mon, 23 Feb 2026 10:34:42 GMT danielle-51 2026-02-23T10:34:42Z https://ttlc.intuit.com/community/tax-credits-deductions/discussion/can-freight-out-be-a-part-of-cost-of-goods-sold-and-not-an-expense/01/2824801#M270397 <P>I have seen conflicting information. If it is an expense, and not a part of "cost of goods sold", where is it included on form 1065. We are a multi-member LLC taxed as a partnership.</P> Mon, 23 Feb 2026 10:34:42 GMT https://ttlc.intuit.com/community/tax-credits-deductions/discussion/can-freight-out-be-a-part-of-cost-of-goods-sold-and-not-an-expense/01/2824801#M270397 danielle-51 2026-02-23T10:34:42Z https://ttlc.intuit.com/community/tax-credits-deductions/discussion/re-can-freight-out-be-a-part-of-cost-of-goods-sold-and-not-an-expense/01/2824819#M270401 <P>Freight-in is typically included in the Cost of Goods Sold while freight-out is typically an expense (which can be included as <EM>Other deductions</EM> on Line 20).</P> Sat, 21 Jan 2023 15:40:51 GMT https://ttlc.intuit.com/community/tax-credits-deductions/discussion/re-can-freight-out-be-a-part-of-cost-of-goods-sold-and-not-an-expense/01/2824819#M270401 Anonymous_ 2023-01-21T15:40:51Z