Rent Expense Sched C

[Larmil]

Client operates a sched C business in her home. She rented (and paid for) a separate place in Dec. 2011. She did not occupy this space with her business until Jan 2012. She spent Dec 2011 cleaning and fixing up the new space. Can we claim Dec rent and utilities in 2011, even tho she did not use the space for business until 2012?

[ChEAr$]

Client operates a sched C business in her home. She rented (and paid for) a separate place in Dec. 2011. She did not occupy this space with her business until Jan 2012. She spent Dec 2011 cleaning and fixing up the new space. Can we claim Dec rent and utilities in 2011, even tho she did not use the space for business until 2012?

I see no reason not to;
It's still section one six two.

[Larmil]

Thanks, Harlan.

[taxea]

Don't forget the moving expenses.