Where do I report, calculate and enter Simple Irá deductions for sole proprietor ?

In the Wages & Income, under Other Business Situation, select Self-Employed Retirement Plans (see below). 

A SIMPLE IRA plan (Savings Incentive Match PLan for Employees) allows employees and employers to contribute to traditional IRAs set up for employees. It is ideally suited as a start-up retirement savings plan for small employers not currently sponsoring a retirement plan.

Please note: You must calculate your own SIMPLE contributions. TurboTax cannot figure your maximum contribution or employer match for you. Your contribution for your own SIMPLE must not exceed your net self-employment income.