In 2021, my accountant "fired me" because I did the ERC on my own because he wouldn't do them and didn't want anything to do with them in regards to tax returns, new or amended.
So I had to find a new accountant and ended up having to use an Enrolled Agent to prepare my S-Corp and Personal tax returns. He did not look at my Quickbooks file to see what had been amortized or depreciated in prior years and so he did not include either of those on the tax returns or give me the journal entries to enter them in myself to Quickbooks like my previous accountant did. The remaining depreciation is only $850.00, but the remaining amortization amount, which would have been completed in 2023, is approximately $36,000.00 ($2100.00 for opening costs, the rest for Goodwill). The S-Corp was incorporated in Nov. 2008.
Can I claim the amounts that should have been reported in 2022 & 2023 on my 2024 returns. There is a good possibility that the business will be shut down in 2025 and the corp. dissolved.
Thanks
