You put it with the other business expenses.
Which form to use depends on the business tax entity type.
It would be a Schedule C. Would it go in box 20b?
"It would be a Schedule C. Would it go in box 20b?"
Here is the link to the Schedule C instructions, so that you can read it yourself:
https://www.irs.gov/instructions/i1040sc
Use a Find or Search, for:
20b
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