@taxaction-3 wrote:
We disagree.
IRS rules Sec. 162 permits deductions: "[t]here shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business...."
The deduction is for "expenses paid or incurred". Paid. Not based on an estimated average.
As I said before, actual expenses must be used unless there is a provision otherwise.
