Hi @solshi,
Congratulations on your business expansion!
For the expenses mentioned, when it comes to office equipment, the deduction will be as usual, through depreciation. When it comes to services, you have to consider if the person or entity has US tax obligation. If they don't, just have them fill form W-8BEN. Also be mindful of all the travel expenses and know how to properly claim them. You can get more information here:
Topic No. 511, Business Travel Expenses
Tax Deductions for Business Travelers
For Maryland estimated tax payments, you can go online to pay them. Follow this link: https://interactive.marylandtaxes.gov/individuals/payment/.
Regarding your granddaughter, there are several rules that apply when claiming a dependent. In your post you don't specify citizenship or where the baby was living or whom she was living with during 2022. There are several tests that will determine if she qualifies as a dependent. You can see those tests here: Overview of the Rules for Claiming a Dependent.
Also IRS has this tool that by answering a couple questions, will help you determine that: Whom May I Claim as a Dependent? In the case that she does qualify as a dependent for your son (or you), then amending is an option.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
