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Level 2
posted Aug 18, 2021 3:41:23 AM

Interest expense limitation

I am a self-employed (graphic designer) and some interest due to some investment in expensive hardware. 

 

It's not really clear for me if there is a limitation or not? 

 

I found in the IRS documentation that : 

 

"The business interest expense deduction allowed for a tax year is generally limited to the sum of:

1. Business interest income,

2. 30% of the adjustable taxable income, and

3. Floor plan financing interest."

 

But I'm not sure if Turbotax handles it automatically or if I should be careful of that?

0 2 738
1 Best answer
Level 15
Aug 18, 2021 7:40:21 AM

If you are a small business taxpayer ($26 million or less in gross receipts) then you are not subject to the Section 163(j) interest expense limitation. 

 

TurboTax does not support Form 8990 and, as a result, would not calculate the limitation and carryforward for taxpayers subject to the limitation.

2 Replies
Level 15
Aug 18, 2021 7:40:21 AM

If you are a small business taxpayer ($26 million or less in gross receipts) then you are not subject to the Section 163(j) interest expense limitation. 

 

TurboTax does not support Form 8990 and, as a result, would not calculate the limitation and carryforward for taxpayers subject to the limitation.

Level 2
Aug 18, 2021 7:53:27 AM

Thanks a lot! 🙏