The only option would be to amend the 2022 C-Corp from last year and pick up the car expenses. Registering the car in the name of the company doesn't depend on the ability to register the car in the company name rather if you had car expenses relating to the business, then you may be able to deduct them. One thing is certain though, you "cannot" pick up your 2022 car expenses from last year and include them for this year in 2023.
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