I am in the process of opening my prviate practice. I set up a
professional association (P.A.) in Texas that received S-Corp status in late
2018, but haven't started seeing patients (generating any income) yet bc still
in process of getting credentialed with insurances. (S-Corp election does start
on same date as incorporation, according to my tax document).
1) When should I consider myself "open for business?"
2) If answer is "not open for business yet," can I
still deduct above-listed expenses (attorney, filing fees, credentialing,
mileage toward getting contracts) for 2018? I did have income through an
employed position that was unrelated to my S-Corp.
