Where should I enter training and development costs?

[taxtammer]

Where should I enter training and development costs?

All answers are for 2019 and there is no such category other business expense when filing in 2025. Miscellaneous is the closest and provides no option to explain why the higher amount compared to other years

[CesarJ]

In TurboTax 2025 Online, to enter training and development costs for your business, go to the Business Income and Expenses section. There, choose Start or Update next to All Other Expenses or Miscellaneous Expenses. This is the category where such costs are typically included if no specific category fits. Although it is labeled "Miscellaneous," you can usually enter a description for the expense when prompted during entry.

The previously visible "Other business expense" category might now be combined under Miscellaneous or All Other Expenses in the software for 2025. If you don't see a separate option, use Miscellaneous with a clear description of the training and development costs in the text box provided.

This helps document the expenses clearly, even if the category title seems generic.

[rjs]

There is no need to explain why the amount is higher than previous years. The IRS does not want explanations that are not required by the tax law. If they want more information about your business expenses they will send you a letter asking for it.