Counselor but no income

[Possi]

I have a new client who is a counselor, but she is not allowed to get paid yet. She will not be allowed by law to accept payment until she does some number of hours of counseling under the guidance of another counselor (also my client).

BUT she has her own office where she pays rent, and an office in her home. She sees clients regularly, but not for pay. When she is allowed to be paid, it will be self employment income and not a W2.

I was all set to input her as a Sch C, no income, and take expenses, just like I would a new realtor or any other self employed individual whose income has not yet begun.

Am I wrong?

[ChEAr$]

I have a new client who is a counselor, but she is not allowed to get paid yet. She will not be allowed by law to accept payment until she does some number of hours of counseling under the guidance of another counselor (also my client).

BUT she has her own office where she pays rent, and an office in her home. She sees clients regularly, but not for pay. When she is allowed to be paid, it will be self employment income and not a W2.

I was all set to input her as a Sch C, no income, and take expenses, just like I would a new realtor or any other self employed individual whose income has not yet begun.

Am I wrong?

When she IS allowed to collect fees, will it be for work already performed in 2013? If so, she was in business for the year.
If not, It's like an unpaia internship. And with no earned income, no deductions.
One could I suppose argue for aggregating 2013 expenditures as start up expenses for 2014 though. Interesting case.

[Possi]

Oh, well...

... that's a thought. Yes, there is no income allowed until she completes these hours. That much, I know. Thanks for the response.