Shareholder Dissolved S Corp In 2007. In 2009 He Was Required To Pay Rent On The S Corp's Space According To The Lease. Where Should I Deduct This Personally Paid Expense For His Dissolved S Corp On His 2009 Form 1040?

Unfortunately, you cannot really deduct these expenses after you have dissovled the S Corporation. The reason being that these expenses pertain to the S corporation that is no longer in existence especially since the expenses were paid in the year subsequent to the dissolution of the S Corporation.

In my opinion, the expenses cannot be deducted on your Personal or Individual tax return based on the facts and circumstances that you have mentioned!

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I thought that I should be able to deduct the expenses as a short term capital loss under the assumption that the taxpayer is paying a bad debt of his dissolved S Corp.