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@Vanessa A 

 

Thank you for responding to me!

 

I had it that way originally, but when I saw that the IRS made the checks payable to the business and used the business EIN on the 1099-INT, that made me think I needed to use their Schedule C to report the interest and then also, I deducted the fee paid to the specialist company that prepared the 941X.  but I guess not... I just eat that cost and cannot reduce the taxable interest income by what I paid them for their work?

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Yes, the businesses are closed and no returns have been filed after the second year closed - misc expenses and payments that happened in January (cash basis)  -  two of the LLCs have not been closed, but the third one, yes.

Thanks again.