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I have been working as an independent contractor…..?

Hello Experts,

I have been working as an independent contractor for a year, I would like to open a S corporation now. Can I put me old expenses in my new S corporation since I have been working by myself for this company since Feb ? is that legal? I make around 7000 a month with this job. It is January, It is too late to do this?

Thank you.

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