Kohari Gonzalez Oneyear & Brown CPAs & Advisors

Cash Profit

“I want to prepay next year's rent in December to artificially lower my current year profit, is this cash flow strategy accepted by the IRS?”

CommonStrategy Session · 90 min · $240

Prepaying next year’s rent to affect current year profit is a common cash flow and tax timing question, and the treatment often depends on the accounting method, the lease terms, and whether the payment is viewed as a genuine business expense or a timing shift. In many cases, the IRS looks at whether the rent is ordinary, necessary, and properly matched to the period it relates to, so the bookkeeping entries and the surrounding facts matter. The business purpose, the amount prepaid, and how the expense is reflected in financial records can all influence the result. A short conversation with a CPA can sort out what applies to your specific numbers.

In your 90-minute session, the KGOB advisor handling it will:

  • Read your exact situation and tell you, in plain English, what’s actually going on.
  • Lay out your options and the trade-offs — no jargon, no judgment.
  • Give you a clear next step you can act on, whether that’s with us or on your own.
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This page is a prompt to start a conversation, not tax or legal advice, and states no tax-law specifics as fact. A consult session does not by itself create an ongoing engagement. We do not promise specific outcomes or savings. Kohari Gonzalez Oneyear & Brown PLLC — Charlotte, NC.

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