Where do I deduct materials bought and used for jobs in construction

[happyhandyman8]

when I have deducted materials under supplies category seems like deduction percentage is at max 50% of cost can I get a better deduction by imputing somewhere else

[Hal_Al · Accepted solution]

No. Builders can use the supplies category or enter at other expenses (Part V, line 48).

Other expenses may be better as you can identify the specific project(s), e.g. "Materials for Jones job". 

Either way, you get the same deduction.