COGS and Customer Expesnes

An LLC is not a taxable type of business, if you get a K-1 at year end then the LLC has to be taxed as a partnership or a corporation.

A K-1 shows your share of the business income and expense that is your portion of the company business activity, depending on your equity and income sharing agreement in the company agreements.

If you have other expenses related to the business, they get deducted personally, usually on schedule A, itemized deductions.

But you should check with a tax accountant, info from the web or a forum should be double checked IMO

I'm very familiar with K1 get one and 80% of the deductions. Don't use Sch C.

@NexStopTravel 

You mention you don't use Schedule C, so your LLC must be taxed as an S-corp.  If that's the case, you need to pay yourself a "reasonable salary".  That salary is subject to FICA.  Whatever net income remains after your salary can be distributed to you and that is not subject to FICA.  Your liability insurance for the business is an expense.  The gas to get to customer's location is an expense but you didn't mention if the vehicle is company-owner or personal.  If it's personal, you can reimburse yourself but you need to choose between using a per-mile reimbursement ($0.655/mile in 2023) or the actual expense method.  You can look them up on the IRS website.  Presumably, you're asking about the business use of your personal cell phone.  If that's the case then, yes, you can expense the business portion but you need to document it since you're an employee of the s-corp.

Partnership, form 1065, also issues a form K-1.

@Rustler 

You're correct.  Wow, not sure where my head was on that.  

My question can i put those in COGS?

@NexStopTravel 

COGS applies only to costs that were first booked as inventory.  Unless you keep an inventory of paint and supplies somewhere, record paint and supplies as an expense, not COGS.  You can create as many expense accounts as you want to track your costs.  You can have a separate expense account for paint and a separate one for supplies or put them all in one expense account - that's up to you.