Signing bonus repayment - deduction if disregarded entity?

[Superscan]

Good afternoon-

I'm in the process of transitioning from my full time job to a private practice. I had a signing bonus >3,000 contingent on a three year commitment. I'm a couple months shy of that, and my private practice is ahead of my projected pace. Can I use my business (PLLC, Disregarded Entity) to pay back this bonus and write it off? As I'm the only employee/member and my private practice relies on me to earn income. 

I've had other colleagues leave and their new employers covered the costs of the bonus repayment. 

Thank you.

[Opus 17]

If you have a W-2 job, and you need to repay a signing bonus, that is not an "ordinary and reasonable expense" of the contractor business you are trying to establish.  You can use the Claim of Right rules for the repaid bonus. 

[Superscan]

Thank you. I'll review Claim of Right and Section 1341 details.