Hi, @trac3yyg ! Based on the information you've provided, you could file a partnership return for the business for tax year 2022. This is because you had deductible expenses during that year and if you incurred expenses, then you are already "in business" as far as the IRS is concerned. You can only deduct expenses in the year they were paid (what's called "cash basis accounting", or incurred (what's called "accrual basis accounting"). In your case, it sounds like this would be 2022 regardless of which accounting method you are using. (Most small businesses use the cash basis, since it's the simplest, and generally suits the needs of a small business just fine.) Hope this helps!
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