I have both W2 and 1099 income. I itemize my business deduction in schedule C. Where do I Input the TurboTax home and business software cost and TT audit defense fee?

[ajartax]

I have both W2 and 1099 income. I  itemize my business deduction in schedule C.  Where do I Input the TurboTax home and business software cost and TT audit defense fee on schedule c?

[ColeenD3]

The cost of the upcharge would be under Legal and Professional Services. Audit Defense would be a miscellaneous expense.

Please see this answer from HalAl:

I'm of the opinion that you can deduct the "up charge" on Schedule C. If TurboTax Deluxe was adequate to handle your personal taxes, but you needed to upgrade to TT Self Employment because of your business, you may deduct the rice difference on Schedule C.

If the primary reason for purchasing Audit Defense was the business return, you can deduct that cost too.  If there is anything complex about your personal taxes, you my want to only deduct a portion of the Audit defense cost. 

[ajartax]

Which Category do I use in schedule C to deduct these expenses? 

[ColeenD3]

As I stated above: 

The cost of the upcharge would be under Legal and Professional Services. Audit Defense would be a miscellaneous expense.

Legal and professional fees

Amounts paid for work-related fees, like:

• Tax preparation fees
• Professional memberships
• Organization dues
• Accounting fees
• Legal fees
• Other legal and professional fees expenses

Other miscellaneous expenses

• Banking, credit card and financial service fees
• Dance instructor clinics and workshops
• Music subscriptions
• Photographer services
• Videographer services
• Other miscellaneous expenses