Writer's sch C expenses

[bob1976]

My wife is a writer.  She has writer's expenses (ie Editing expenses) in 2024, but her books won't be published until 2025.  Can we take these expenses on a Sch C in 2024 or 2025 when the income comes in?

[CatinaT1]

Is she a new author or has she filed a Schedule C in the past? If she has had this income ongoing, you would deduct the expenses in the year incurred and the income in the year incurred.