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Level 1
posted Jun 2, 2022 10:43:08 AM

May I deduct Business Interest Expense on an interest-free loan?

Proceeds were used to buy Equipment for business (Schedule C, self-employed, small business). The loan was interest-free, and therefore subject to imputed interest rules.

 

Can I deduct this as "Other Interest Paid" section of the Schedule C: Business Expenses?

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7 Replies
Level 15
Jun 2, 2022 12:23:19 PM

see a tax pro. an interest-free loan may not be subject to the imputed interest rules.  if it is it's likely that you'll have to issue the"recipient" form 1099-INT.  

 

 

 

the IRS would likely be quite unhappy if you took a deduction but the lender did not report any income.

 

Level 15
Jun 2, 2022 12:44:40 PM

No, you as the business owner can only deduct your actual business expenses, regardless of the tax implications for the lender. 

 

If you lent the money to your own business, you are doing it wrong and should see a tax professional (not a seasonal tax preparer) as soon as you can. 

Level 15
Jun 2, 2022 1:59:02 PM

The Sch C sole proprietor cannot "loan" themselves anything ... this is simply "seed" money to support the business so you cannot deduct "non interest" paid on the Sch C ... you don't have imputed interest when you move money from one pocket of your pants to another pocket ... it all comes from the same pair of pants. 

Level 1
Jun 2, 2022 2:32:06 PM

No, significant other loaned the money to me for my business. I didn't loan myself interest-free.

Level 15
Jun 2, 2022 2:39:21 PM


@snnyj wrote:

No, significant other loaned the money to me for my business. I didn't loan myself interest-free.


Ok, now I remember you from before.  If you actually pay the interest you can deduct it, but not if you don't actually pay it.  

Level 15
Jun 2, 2022 4:30:37 PM

If you pay the interest you can deduct it however the person you pay must report it as interest earned ... so do you really want to go down that road ?   

Level 15
Jun 2, 2022 4:37:00 PM


@Critter-3 wrote:

If you pay the interest you can deduct it however the person you pay must report it as interest earned ... so do you really want to go down that road ?   


If you pick up the other thread from the user's contributions, you will see this was a loan to their business from their fiancé.  The consensus was that, at least while they are unmarried, the fiancé should be reported imputed interest at the AFR.  (Now, I suppose it is pretty unlikely that the IRS would ever find out and issue a penalty for failing to report imputed interest.  And what one does is sometimes different than what one should do.)