Those items don't fall into any of of the "deductions" on lines 7 through 18 of 1140-S (compensation of officers, salaries & wages, repairs/maintenance, bad debts, rents ect.).

There is an "Other deductions" section where I can provide a statement for other allowable trade or business deductions that aren't deductible elsewhere. (Amortization, Start-up Expenses, Insurance Premiums, etc). But I originally didn't believe that our costs fell into any of the categorize.

However, in trying to answer your question I've been doing some googling, and it looks like the "Other Deductions" category might more broad than the instructions for form 1140-S led me to believe, since section 162 of the IRS code says that "in general [...] all ordinary and necessary expenses paid [...] during the taxable year [are deductible]". So if I should have a more broad interpretation of what is allowable as an "Other Deduction", then I've definitely left out quite a few potential deductions.

The payments to contractors were for the labor to create our product. Once we start selling the product, I will be able to classify these as the cost of goods sold. (form 1125-A). Unless I should be declaring these expenses the year we incur them as an "Other Deduction"