No where.  It is no longer deductible on the federal

For 2020?

Ummm, nowhere?  At least for Federal...

Beth... jinx 😀

But you need to word that a little softer if someone is already on edge.  We don't want to push them off the edge 😟

"...We don't want to push them off the edge "

I think that might be up for debate, depending.

Deductions > Vehicle/Emp. Bus. Expense (2106) 

Be sure to select the appropriate Artist, Handicapped or fee-basis govt official to get it to go somewhere on the Federal. Regardless it will go to your state return, if it is allowed on that state.