Business & farm

As long as you have a valid S corporation election in effect, a return (1120-S) must be filed with the IRS.

 

See https://www.irs.gov/instructions/i1120s#idm140355079064496

 

If you have an accountable plan, you can pay the expenses, the corporation can reimburse you for those expenses and then deduct them on its return (the K-1 you receive will reflect those expenses in the form of a business loss, most likely).