Non-taxable income isn't entered anywhere for a Sch C (F 1040)... unlike for entities, where there's a balance sheet to contend with.

Thank you!  That certainly explains why I couldn't find it.

Thank you!  That makes sense.

If the PPP loan was not forgiven in 2020 then as of 12/31/2020 it would still be a liability on the books... Then in 2021 what ABCtax said is exactly correct... Just my opinion

Thank you!  Yes that is the way I understand it.

You're welcome