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March 5, 2020

Is business exp from single member LLC deductible?

  • March 5, 2020
  • 0 replies
  • 6 views

A single member LLC for financial service. The business started in 2018 and used a cash basis.  In 2018, he had income and the expenses . However, In 2019, he made NO INCOME but had over $70,000 expenses. I had done some research and seems that it is deductible.

All of a taxpayer's business expenses for a tax year are deductible, even if those expenses exceed the taxpayer's income from the trade or business for that year (Reg. Sec. 1.162-1).

the expenses are mainly Meals, travels, supplies and phone. They are all qualified expenses.

what do you think?

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