Where to enter late filing penalties for an S-Corp?

[SmallBizFiler]

We were late submitting our 2021 and 2022 returns and paid those penalties to the IRS in full in 2023.  Can someone explain to me where we'd enter the penalties paid to the IRS for the late filing?  I'm using TurboTax Business for Partnerships, Corporations, LLCs, Trust and Estates.

Thank you, in advance, for your guidance!

[Mike9241]

as a non-deductible expense. 

[SmallBizFiler2]

Right.  But where in TurboTax does this get entered?  Does this get untered under Business Expenses in the "All toher expenses" category under the "Your Dedcutions" section? That doesn't seem right to me since this shouldn't be a deduction?

[sangria7368]

penalties are not a deductible expense, so it's an M-1 Non-deductible expense.