Business closing expenses

[tnone43]

Closing solo SCorp this Dec, but the final return (and preparation cost) does not happen until Mar. Is this final expense normally included on the final return despite it being incurred in the following year, or is it simply a lost write-off? Is there a way for it to appear on next year's personal return?

[M-MTax · Accepted solution]

You can deduct the final costs on your final return if paid before the return is filed.