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Okay, here is a very simplified scenario for a single filer (see screenshot). Assume I only have medical expenses and charity donations to itemize. Assume no more medical expenses or charity donations after 8/31.   On page 8 the IRS instructions say, "For each period shown on Schedule AI, figure your income and deductions based on your method of accounting. If you use the cash method of accounting (used by most people), include all income actually or constructively received during the period and all deductions actually paid during the period."   What should be entered on line 4c? If it's anything other than $21,000 then we're not doing what the IRS instructions say to do.    

Why?  The are exactly the same form.  The Form 1040-SR has larger type and is 3 pages long.  The Form 1040 has normal type and is two pages long.   If you are age 65 or older the default is the Form 1040-SR.

Thanks for your response. One last question to finally put this to bed. As I'm continuing my return, having included the 2025 Roth 1099-R, the TT Roth section is asking "Did you contribute more to a Roth IRA than was allowed in 2024 or any previous year?" Technically yes, but given that I addressed this a year ago in my return and did in fact proactively remove those funds and earnings I should respond with no, correct? I tried both options to see what happened: "Yes" increases my fed taxes, which seems inappropriate since I fixed this last year, reported it and paid accordingly. "No" does nothing and seems correct. Again thank you for the assistance.

Timing is important when deducting business expenses.  For Start-up Business expenses you can deduct them in the year your business is operational. The business start date is the date when a company starts its actual operations, rather than the date of incorporation or registration. It is the day when the business officially begins providing goods or services to customers, generating revenue.   Start-up expenses have to be amortized with a recovery period that starts with the month the business begins to operate active trade or as a business.  See the following IRS page for more information on deducting start-up expenses.    Here’s how businesses can deduct startup costs from their federal taxes If you would like to see more information about Start-ups, see the TurboTax help article below:   Start-up business tax tips      

I want to make sure I understand correctly. If the asset was fully expensed under Section 179 and later sold, wouldn’t the gain be treated as Section 1245 ordinary income on Form 4797? My understanding is that Code L applies only when business use drops below 50%, not when the asset is sold. Could you clarify?