A client of mine has an invoice that has not been paid. How do I report that and does it count toward a deduction?

[Opus 17]

First of all, if you are a paid tax preparer, I hope you are using a professional program.  Personal Turbotax is not licensed for paid preparers, using it that way is a violation of IRS regulations.

Then, unless the taxpayer is on the accrual accounting method, they deduct expenses when incurred and report income when paid.  The tax "reduction" for an invoice that is not yet paid is that they have less taxable income to report and therefore pay less tax.