Where? Are you using Turbo Tax or a program like Mint or Quicken? If you are filing schedule C for self employment/independent contractor then it is just a transfer from business account to a personal account. It is not an expense on your tax return.
Currently, I am working in QB Self Employed and reviewing transactions. I have made transfers via a check from my business account to my personal account and QB is requesting a 'Type' for the transaction: Business | Personal | Split. I do not have an option (at least that I've found) to select 'Transfer' for these transactions. Transfer is the default for Credit Card payments, but not available for these transactions.