I am a contract physical therapist doing home visits. I spend a good amount of time outside the patient's home documenting the visit. I was told by a friend that that time spent documenting is deductible on my taxes. Is this true? If so, how/where would I put this on the schedule C?

Time is never deductible even for charity only miles and materials never time.

For tax purposes, your time has no value.

Ignore this friend.

Tax advice gotten from friends, family members and co-workers is normally wrong about 98% of the time. This is one of those times.

The flat fee that you receive is too cover your documentation, treatment, phone calls. That is what you agreed too. I went salary for that reason.

you can't deduct "time" - there is not actual cash expense for that

yes.