Are advertising expenses given to Turbo Tax as paid or billed | charged? I have advertising expenses that I was billed for in 2021 and I have not paid them.

[Mike9241]

if you use the cash method of accounting they are not deductible until the year paid. if you use the accrual method of accounting they are deductible in the year incurred.  item F on schedule C. you can't change methods without filing form 3115 with the IRS