I paid the security deposit for the office I rent (about 1 month of rent) and want to know if I can treat that security deposit as the rent when I fill out the tax form. I am not sure because there is a good chance that I can get the SD back in the future, right?

Also I tried to start early since there is a lot of paperwork in tax filing for S corporation. But I found that the IRS has not published the new instructions for 2011 although the 1120S form is available now. Does anyone know when they might publish that instruction?

Thanks in advance.