Anyone familiar with the Schedule C tax form?

[clovis]

I'm working on my taxes, and am trying to figure out the Schedule C tax form.

I sell on ebay as my primary income.

Where, exactly, on the form, are these things properly and correctly to be entered on the Schedule C? :

1. ebay listing and final value fees
2. Paypal payment fees
3. A credit card surcharge (fees) that I pay at a local flea market for the stuff I sell.

I've been pouring over the instructions, and really don't see a proper place for these expenses. I've been completing a Schedule C for 17 years...but I've slept since last year!!!

Thanks!!!
Clove

[Ken Scharabok]

I don't have a form handy, but I put them in the bottom right expense side as eBay Fees and PayPal Fees.

[equinecpa]

I enter all of those as other costs in the COGS

[lhspirited]

I entered them in box 10, "Commissions and Fees".

[clovis]

Thank you for your replies!!!!

Mine got entered under Summary III on the back side of the Schedule C. I've done this in years past, and listed them individually, and I've never heard back from the fine folks with the government.

Again, thank you!!!!