Any advice on best place on Sched C for where to put what seems to be de minimus expense?

[Eirene]

Any advice on the best place on a Schedule C for where to put down what seems to be de minimus expense?  My Schedule C client is a daycare provider who spent $200 twice on flowers last year, once to give all mothers on Mother's Day and the second time for children who were "graduating" from pre-school into kindergarten.  I'm not quite sure where to put this expense down.  Any advice is greatly appreciated.  Thanks.  

[IRonMaN · Accepted solution]

Client gifts?  Or you could simply go with "other" or "miscellaneous".

[Eirene]

I've been doing returns for about 7 years and my mentor taught me that putting items under miscellaneous can be red flags and trigger audits.  Is that your understanding as well?

[sjrcpa]

I don't like to have a large number in misc, but is $200 large in this context?

[abctax55]

or even 200 x 2
Now $ 40,000....maybe

[IRonMaN]

I avoid miscellaneous as much as possible but sometimes, you have no place else for an amount to go so I go with miscellaneous or other.  Usually I try to get creative and find a description that works before going the miscellaneous route.

[Eirene]

- thanks!

[IRonMaN]

You betcha!

[abctax55]

Supplies?  Or even in *other expenses*, list as flowers.

And I agree,  $ 200 (or even $ 200 x 2 = $ 400) isn't going to raise any red flags.