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In reviewing the Schwab business account history, there is a check for $1,400 that cleared on 01/08/18 but was written in December of 2017 to Steve Levigne. We assume this was reported in the 2017 Outside Services expense figure of $12,170 but please confirm. If not, we will deduct on the 2018 return.
Your draft return shows $1,250 for repairs on the Business Use of Home worksheet (Form 8829) – was that expense specific to the office area of the home? We want to confirm that it’s properly categorized on your return as direct and that it shouldn’t be indirect.
After including business use of home expenses, we’re showing $0 of net business income last year with a carry forward of ~$800 of business use of home expenses (these can’t cause a net loss, so the excess carries forward to future years).
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