As a dog breeder where do I deduct the cost of food, vaccinations, vet bills, registration, etc: (A) For the puppies to be sold? (B) For the breeding dog?

[William-L]

Using Schedule C

[AnnetteB · Accepted solution]

For Schedule C, the most important thing is that the expenses are deducted, not necessarily where they are deducted. 

None of the expenses that you mentioned would require any special treatment such that they would need to be listed in a particular section of the Schedule C. 

For items such as food, vaccinations, and vet bills for a dog breeding business it would make sense to list these categories on their own under the Less Common Expenses section, using the Other Miscellaneous Expenses category.  Doing so will allow you to enter your own description for the expense so that you can categorize it any way that makes sense to you.